FEMA, 1999 · FEM (Transfer or Issue of Security) Regulations · Reserve Bank of India · Annual
Due 18 November 2026(15 July every year)
Demo / Awaiting source verificationWhat it is
Annual reporting of foreign liabilities and assets to the Reserve Bank of India through the FLAIR portal.
Who must comply
Indian entities that have received FDI or made overseas direct investment in any previous year.
What to file
Balance sheet based details of foreign equity, other capital and overseas investments.
Penalty for delay
Compounding proceedings under Section 13 of FEMA for late or non-reporting.
Applicability
Entities with FDI or overseas investment
Applicable taxpayers
Entities with foreign investment
AI Verified Summary · AI-generated summary based on official source
RBI requires FLA reporting on or before 15 July each year through the FLAIR portal.
AI confidence 78% · Official source not verified yet — do not rely on this summary alone.
What changed? Late FLA submissions now require a delay justification before the form can be submitted.
Effective from
7 November 2026
Published
28 October 2026
Source
Reserve Bank of India
Last verified: Verified 1d ago
