who holds foreign Assets or Liabilities in their Balance Sheets. overseas investment) in the previous year(s) including the current year i.e.
The annual return on Foreign Liabilities and Assets (FLA) is required to be submitted directly by all the Indian companies which have received FDI (foreign direct investment) and/or made FDI abroad (i.e. Last year also due date for FLA return was extended to and later it was further extended. Foreign Liabilities and Asset) which is generally 15th July has been extended to 31st July for this year i.e.
