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)?

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.... mandatory only for Companies (Registered under Companies Act, 1956)?<br>Annual Return on Foreign Liabilities and Assets (FLA) under FEMA 1999 - As on Nov 14, 2022 - FEMA - FAQ<br>FEMA<br>Ans: If the ....