ðð¡ðš ððððð¬ ððš ð
ð¢ð¥ð ððð (ðð§ð§ð®ðð¥ ððð«ððšð«ðŠðð§ðð ððð©ðšð«ð)?
ð² ðð¯ð¥ðªð¢ð¯ ðð¯ðµðªðµðªðŠðŽ ðžðªðµð© ðð°ð³ðŠðªðšð¯ ððªð³ðŠð€ðµ ðð¯ð·ðŠðŽðµð®ðŠð¯ðµ (ððð):
o Companies, LLPs, or others receiving FDI must report their performance to the Reserve Bank of India (RBI).
2. ðð°ðªð¯ðµ ððŠð¯ðµð¶ð³ðŠðŽ (ðððŽ) ð°ð³ ðð©ð°ðððº ððžð¯ðŠð¥ ðð¶ð£ðŽðªð¥ðªð¢ð³ðªðŠðŽ (ððð):
ð² If an Indian company has made an overseas direct investment (ODI), it must submit an APR for these foreign ventures.
3. ðð±ðŠð€ðªð¢ð ðð°ðµðŠ:
ð² The APR is mandatory even if there are no operations or no income in the foreign entity for the reporting period.
ðð¡ððâð¬ ðð¡ð ðð®ð ðððð?
â¶ïž By ðððððŠððð« 31ð¬ð ðð¯ðð«ð² ð²ððð«, following the end of the financial year (April-March).
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