https://www.taxtmi.com/circulars?id=52903 Partly paid equity shares and warrants issued by Indian companies qualify as FDI/FPI instruments subject to FDI/FPI scheme compliance. Issuances must determine pricing and receive an upfront portion of consideration, with balance received within prescribed timelines or monitored by an appointed agency for larger issues. Warrants require an upfront price/conversion formula and conversion price not below fair value. Reporting of each remittance and issuance/transfer is required via Advance Reporting Form, FIRCs, KYC, FC GPR, FC TRS and LEC as applicable. Investee companies and investors must comply with entry routes, sectoral caps, limits and any prior approval requirements. en-us Mon, 14 Jul 2014 00:00:00 +0530 Tue, 15 Jul 2014 10:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=52903 Partly paid equity shares and warrants issued by Indian companies qualify as FDI/FPI instruments subject to FDI/FPI scheme compliance. Issuances must determine pricing and receive an upfront portion of consideration, with balance received within prescribed timelines or monitored by an appointed agency for larger issues. Warrants require an upfront price/conversion formula and conversion price not below fair value. Reporting of each remittance and issuance/transfer is required via Advance Reporting Form, FIRCs, KYC, FC GPR, FC TRS and LEC as applicable. Investee companies and investors must comply with entry routes, sectoral caps, limits and any prior approval requirements. Circulars FEMA Mon, 14 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/circulars?id=52903