๐๐ก๐จ ๐๐๐๐๐ฌ ๐ญ๐จ ๐
๐ข๐ฅ๐ ๐๐๐ (๐๐ง๐ง๐ฎ๐๐ฅ ๐๐๐ซ๐๐จ๐ซ๐ฆ๐๐ง๐๐ ๐๐๐ฉ๐จ๐ซ๐ญ)?
๐ฒ ๐๐ฏ๐ฅ๐ช๐ข๐ฏ ๐๐ฏ๐ต๐ช๐ต๐ช๐ฆ๐ด ๐ธ๐ช๐ต๐ฉ ๐๐ฐ๐ณ๐ฆ๐ช๐จ๐ฏ ๐๐ช๐ณ๐ฆ๐ค๐ต ๐๐ฏ๐ท๐ฆ๐ด๐ต๐ฎ๐ฆ๐ฏ๐ต (๐๐๐):
o Companies, LLPs, or others receiving FDI must report their performance to the Reserve Bank of India (RBI).
2. ๐๐ฐ๐ช๐ฏ๐ต ๐๐ฆ๐ฏ๐ต๐ถ๐ณ๐ฆ๐ด (๐๐๐ด) ๐ฐ๐ณ ๐๐ฉ๐ฐ๐ญ๐ญ๐บ ๐๐ธ๐ฏ๐ฆ๐ฅ ๐๐ถ๐ฃ๐ด๐ช๐ฅ๐ช๐ข๐ณ๐ช๐ฆ๐ด (๐๐๐):
๐ฒ If an Indian company has made an overseas direct investment (ODI), it must submit an APR for these foreign ventures.
3. ๐๐ฑ๐ฆ๐ค๐ช๐ข๐ญ ๐๐ฐ๐ต๐ฆ:
๐ฒ The APR is mandatory even if there are no operations or no income in the foreign entity for the reporting period.
๐๐ก๐๐ญโ๐ฌ ๐ญ๐ก๐ ๐๐ฎ๐ ๐๐๐ญ๐?
โถ๏ธ By ๐๐๐๐๐ฆ๐๐๐ซ 31๐ฌ๐ญ ๐๐ฏ๐๐ซ๐ฒ ๐ฒ๐๐๐ซ, following the end of the financial year (April-March).
