Disinvestment reporting requires disclosure of non-resident and overseas disinvestments in designated FLAIR report sections. Any disinvestment made during the year by a non-resident direct investor in the reporting Indian company must be reported in the designated FLAIR reporting block for investor exits, and any disinvestment made during the year by the reporting Indian company in its direct investment enterprise (DIE) abroad must be reported in the designated FLAIR block for outward disinvestments.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Disinvestment reporting requires disclosure of non-resident and overseas disinvestments in designated FLAIR report sections.
Any disinvestment made during the year by a non-resident direct investor in the reporting Indian company must be reported in the designated FLAIR reporting block for investor exits, and any disinvestment made during the year by the reporting Indian company in its direct investment enterprise (DIE) abroad must be reported in the designated FLAIR block for outward disinvestments.
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