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    <title>For the half year ended March/ September</title>
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    <description>Overseas Portfolio Investment reporting requires submission of Form OPI each half year by resident Indian entities, mutual funds, AIFs/VCFs and companies reporting ESOPs, detailing opening and closing balances, purchases, and disinvestments by instrument category, with remittance and repatriation amounts. ESOP disclosures must consolidate allotments and repurchases and state employee counts. Disinvestment must reflect actual investment amounts. The form requires entity and manager particulars, SEBI approval and limits for AIFs/VCFs, and a certification by an authorized official confirming compliance with Overseas Investment rules under FEMA.</description>
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