𝐍𝐚𝐯𝐢𝐠𝐚𝐭𝐢𝐧𝐠 𝐎𝐯𝐞𝐫𝐬𝐞𝐚𝐬 𝐃𝐢𝐫𝐞𝐜𝐭 𝐈𝐧𝐯𝐞𝐬𝐭𝐦𝐞𝐧𝐭 (𝐎𝐃𝐈)? 𝐃𝐨𝐧'𝐭 𝐌𝐢𝐬𝐬 𝐘𝐨𝐮𝐫 𝐀𝐧𝐧𝐮𝐚𝐥 𝐏𝐞𝐫𝐟𝐨𝐫𝐦𝐚𝐧𝐜𝐞 𝐑𝐞𝐩𝐨𝐫𝐭 (𝐀𝐏𝐑) 𝐃𝐞𝐚𝐝𝐥𝐢𝐧𝐞!
APR is an essential yearly filing that Indian residents or entities making ODI must submit to their Authorized Dealer (AD) bank, reporting the financial performance, shareholding details, and status of the foreign entity invested into.

𝐊𝐞𝐲 𝐡𝐢𝐠𝐡𝐥𝐢𝐠𝐡𝐭𝐬 𝐟𝐨𝐫 𝐀𝐏𝐑 𝐟𝐢𝐥𝐢𝐧𝐠 𝐢𝐧 𝐎𝐃𝐈 𝐜𝐚𝐬𝐞𝐬:
1. 𝐃𝐮𝐞 𝐃𝐚𝐭𝐞: December 31 each year for the preceding financial year of the foreign entity.

2. 𝐑𝐞𝐬𝐩𝐨𝐧𝐬𝐢𝐛𝐢𝐥𝐢𝐭𝐲: The Indian party holding the highest stake in the foreign entity must file the APR. If stakes are equal, filing may be joint.

3. 𝐃𝐨𝐜𝐮𝐦𝐞𝐧𝐭𝐬 𝐑𝐞𝐪𝐮𝐢𝐫𝐞𝐝: Audited or certified financial statements of the overseas entity, duly filled Form APR, and certifications from statutory auditors or chartered accountants where applicable.

Even if the overseas entity is dormant or has no operations, APR filing remains mandatory until full disinvestment.

Ensuring timely and accurate APR submission helps maintain regulatory compliance and supports transparent international investment practices.

If you have an Overseas Direct Investment and need clarity or assistance with your APR filing, connect with a qualified professional to ensure timely and accurate compliance.

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