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    <title>Whether, any assets or liabilities for Indian party (i.e., domestic assets and liabilities) are to be included in the FLA Return?</title>
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    <description>Under Annual Return reporting on FLA via the FLAIR online system under FEMA, domestic assets and domestic liabilities are not to be reported in the FLA return, including those denominated in foreign currency.</description>
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      <description>Under Annual Return reporting on FLA via the FLAIR online system under FEMA, domestic assets and domestic liabilities are not to be reported in the FLA return, including those denominated in foreign currency.</description>
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