https://www.taxtmi.com/acts?id=40956 Overseas investment reporting must be made through the designated authorised dealer bank in the prescribed format. Financial commitments are reportable when remittance is sent or the commitment is made, while disinvestment and restructuring are subject to separate reporting deadlines. Overseas portfolio investment and its sale require half-yearly reporting by non-individual residents. Annual Performance Reports are required for foreign entities in which equity is treated as overseas direct investment, subject to specified exemptions, financial-statement requirements, and stakeholder filing arrangements. Indian entities making overseas direct investment must also file an annual return on foreign liabilities and assets. en-us Tue, 23 Aug 2022 15:38:53 +0530 Mon, 07 Sep 2026 16:28:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=40956 Overseas investment reporting must be made through the designated authorised dealer bank in the prescribed format. Financial commitments are reportable when remittance is sent or the commitment is made, while disinvestment and restructuring are subject to separate reporting deadlines. Overseas portfolio investment and its sale require half-yearly reporting by non-individual residents. Annual Performance Reports are required for foreign entities in which equity is treated as overseas direct investment, subject to specified exemptions, financial-statement requirements, and stakeholder filing arrangements. Indian entities making overseas direct investment must also file an annual return on foreign liabilities and assets. Act-Rules FEMA Tue, 23 Aug 2022 15:38:53 +0530 https://www.taxtmi.com/acts?id=40956