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of <h1>Domestic Companies Must Report Foreign Assets in ODI Section IV for Annual FLA Return Under FEMA Guidelines</h1> 1.b ODI in Section IV under Foreign assets refers to the financial details of an overseas company where a domestic company holds an equity stake of 10 percent or more. This information is required for the Annual Return on Foreign Liabilities and Assets (FLA) through the FLAIR online reporting system, as per guidelines effective from July 21, 2021, under FEMA regulations.
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