Overseas direct investment approvals: investment in Pakistan moved to approval route and reporting regimes tightened. The amendment reclassifies overseas direct investment by Indian parties into Pakistan to be considered under the approval route. It tightens reporting by requiring Annual Performance Reports based on audited accounts to be submitted to the Reserve Bank through the designated authorised dealer, and adds a requirement to file an Annual Return on Foreign Liabilities and Assets to the Director, Balance of Payment Statistics Division, DSIM. Form ODI Part I Sections E and F are revised to add an Indian party declaration and a statutory auditor's certificate confirming compliance with investment conditions, valuation norms, funding limits and applicable prudential requirements.