RBI Annual Return on Foreign Liabilities and Assets (FLA) is applicable to Indian entities having foreign investment outstanding as on 31 March 2026.
The FLA Return for FY 2025-26 is required to be filed with the Reserve Bank of India on or before 15 July 2026 based on unaudited financial statements.
There is also a provision to file revised/updated FLA after completion of audit.
In case the filing is applicable to your entity and your team requires any support with the FLA filing process or related FEMA compliances, we would be pleased to assist.
