Annual Return On Foreign Liabilities and Assets (FLA Return)
Annual Return on Foreign Liabilities and Assets (FLA Return) Annual Return on Foreign Liabilities and Assets:- Applicability : Annual Return on Foreign Liabilities and Assets is required to be filed by those entities which have received FDI and/or made overseas investments in any of the previous year including the current year. i.e. Entities which have foreign liabilities and assets standing in their balance sheet. Meaning of Entities : Here the word entities means and includes (a) Company registered under the Companies Act, 2013. (b) LLPs incorporated under the LLP Act, 2008. (c) Others [including SEBI registered Alternate Investment Funds, Partnership Firms, Public Private Partnerships (PPP)] Due Date : Due date for filing Return on Foreign Liabilities and Assets for FY 2021-22 is 15 th July, 2022. It is not necessary that FLA Return is to be submitted on the basis of audited Financial Statements only. If the accounts of the entity are not audited then the FLA Re...