Corporate changes and filings
Preparing the Foreign Liabilities and Assets (FLA) return
We check whether you must report direct investment to the RBI and prepare information for FLAIR.
How we can help
- We review the foreign investment structure and balances at financial year end.
- We help gather balance sheet information, investor details and materials for filing or correction.
Frequently asked questions
Do I need to file an FLA return if there was no new investment?
A reporting duty may remain if inward or outward direct investment was outstanding at the end of March. We check applicability against RBI guidance.
Official sources
We confirm requirements and timelines for your situation. See the general rules in the service terms.