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          FEMA

          What constitute in the Equity Securities under portfolio Investment (3 of Section III)?

          Annual Return on FLA - Information Reporting (FLAIR) – Online Web Based Reporting System - As on July 21, 2021

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          Equity securities under portfolio investment: report outstanding non-resident secondary market holdings, excluding FDI entries. Equity Securities under portfolio investment are outstanding equity investments by non-resident investors in the secondary/stock market to be reported in the Annual Return on FLA via the FLAIR online system, excluding investments made under the Foreign Direct Investment route and those reported under FDI and DI entries in Section III.
                            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.

                                  Equity securities under portfolio investment: report outstanding non-resident secondary market holdings, excluding FDI entries.

                                  Equity Securities under portfolio investment are outstanding equity investments by non-resident investors in the secondary/stock market to be reported in the Annual Return on FLA via the FLAIR online system, excluding investments made under the Foreign Direct Investment route and those reported under FDI and DI entries in Section III.


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