https://www.taxtmi.com/manuals?id=6196 Fully, partially and non convertible debentures issued to non residents are treated as debt securities and must be reported in Section III of the Annual FLA return at nominal value, recorded either under item 2.1 of 1.b FDI or under 2.b DI depending on the percentage of equity plus participating preference shares held by the foreign investor. en-us Tue, 03 Dec 2024 14:23:00 +0530 Tue, 03 Dec 2024 14:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=6196 Fully, partially and non convertible debentures issued to non residents are treated as debt securities and must be reported in Section III of the Annual FLA return at nominal value, recorded either under item 2.1 of 1.b FDI or under 2.b DI depending on the percentage of equity plus participating preference shares held by the foreign investor. Manuals FEMA Tue, 03 Dec 2024 14:23:00 +0530 https://www.taxtmi.com/manuals?id=6196