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Annual Foreign Liabilities and Assets reporting, tracked within your wider calendar.
Foreign liabilities and assets
Investment received or made
Linked to FDI and ODI records
Foreign liabilities and assets
Financial and investment data
FDI, ODI, annual compliance
FLA filing, or Foreign Liabilities and Assets reporting, may apply to eligible Indian entities that have received foreign investment or made overseas investment and have foreign assets or liabilities outstanding at the relevant financial year end.
The filing requires accurate financial and investment information. The entity may need to compile details of foreign shareholders, investment received, overseas investment made, financial statements, share capital, reserves, liabilities, assets, and related data.
Entities with foreign investment received or made
Foreign-owned subsidiaries with outstanding foreign liabilities or assets
Companies with cross-border investment exposure
In some cases, the return may be filed using unaudited or provisional financials and later revised after audited financials are available, wherever applicable.
Eraqus Advisors helps clients review FLA applicability, organise financial and investment data, coordinate filing information, maintain acknowledgements, and connect the process with annual compliance, FDI records, ODI records, and bookkeeping.
Whether FLA applies for the relevant financial year
Foreign shareholder, investment, and financial data
Use of provisional financials and later revision where applicable
Connection with FDI, ODI, and annual compliance records
FLA filing is an important annual compliance item for entities with foreign investment exposure. It should be tracked carefully as part of the broader cross-border reporting calendar.
Discuss your requirement and we will help you understand the structure, documentation, and compliance that fit your situation.
Eligible Indian entities with foreign investment received or made and foreign assets or liabilities outstanding at the relevant financial year end.
In some cases, yes, and later revised once audited financials are available, wherever applicable.
Keep your entity active, credible, and audit-ready with a disciplined annual cycle.
Reliable financial records that support tax, audit, funding, and decisions.
Tell us where your business stands today and what you are planning next. We will help you understand the structure, documentation, and compliance that fit your situation.