Whether FLA return is required to be submitted by Registered Partnership Firms (Registered under Partnership Registration Act) or branches or trustees, who have made Overseas Direct Investment or it is mandatory only for Companies (Registered under Companies Act, 1956)?

Whether FLA return is required to be submitted by Registered Partnership Firms (Registered under Partnership Registration Act) or branches or trustees, who have made Overseas Direct Investment or it is mandatory only for Companies (Registered under Companies Act, 1956)? https://www.taxtmi.com/manuals?id=6005 Registered Partnership Firms, branches and trustees that have any outward FDI outstanding as on the financial year end are required to file the Annual Return on Foreign Liabilities and Assets (FLA); the filing obligation is triggered by outstanding outward investment at year end and is not confined to companies. en-us Thu, 28 Nov 2024 14:22:00 +0530 Thu, 28 Nov 2024 14:22:00 +0530 TaxTMI RSS Generator Whether FLA return is required to be submitted by Registered Partnership Firms (Registered under Partnership Registration Act) or branches or trustees, who have made Overseas Direct Investment or it is mandatory only for Companies (Registered under Companies Act, 1956)? https://www.taxtmi.com/manuals?id=6005 Registered Partnership Firms, branches and trustees that have any outward FDI outstanding as on the financial year end are required to file the Annual Return on Foreign Liabilities and Assets (FLA); the filing obligation is triggered by outstanding outward investment at year end and is not confined to companies. Manuals FEMA Thu, 28 Nov 2024 14:22:00 +0530 https://www.taxtmi.com/manuals?id=6005