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of <h1>Entities Must Report NIC Code for Major Revenue Activity in FLA Return Under FEMA Guidelines</h1> If an entity engages in multiple activities throughout the year, it should report the National Industrial Classification (NIC) code corresponding to the activity from which it has earned the majority of its revenue. This guideline is applicable for the Annual Return on Foreign Liabilities and Assets (FLA) within the Information Reporting (FLAIR) online web-based reporting system as per the Foreign Exchange Management Act (FEMA).
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