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of <h1>Report Debentures Issued to Non-Residents in FLA Return as Debt Securities Per FEMA Guidelines, Section III.</h1> Fully, partially, or non-convertible debentures issued to non-residents should be reported in the FLA Return as debt securities. If these debentures are held by foreign investors, the amounts must be reported in item 2.1 of 1.b FDI and 2.b DI in Section III. The reporting should be done at nominal value, depending on the percentage of equity plus participating preference shares held by the foreign investor. This information is part of the Annual Return on FLA through the FLAIR online web-based reporting system as per FEMA guidelines.
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