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of <h1>RBI Amends Foreign Exchange Regulations: Indian Firms Can Invest in Pakistan, Updates on Overseas Investment Reporting</h1> The Reserve Bank of India has amended the Foreign Exchange Management (Transfer or Issue of Any Foreign Security) Regulations, 2004, through the Fourth Amendment Regulations, 2012. Key changes include allowing Indian parties to invest in Pakistan under the approval route and revising the submission process for the Annual Performance Report (APR) for overseas investments. Indian companies must now submit an Annual Return on Foreign Liabilities and Assets. Additionally, Sections E and F of Form ODI Part I have been updated, requiring declarations and certifications from Indian parties and their statutory auditors regarding compliance with relevant regulations. These amendments have retrospective effect from specified dates.
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