FLA Return Filing (Foreign Liabilities & Assets)
Annual RBI return for companies and LLPs with FDI or overseas investment
- 1RegisterEntity registered on FLAIR.
- 2CompileForeign liabilities and assets mapped from accounts.
- 3FileSubmitted by 15 July; revised after audit.
Share your details. We’ll reply on WhatsApp with the next steps and a checklist.
Pick a plan — the fee is adjusted if you hire us within 30 days.
About FLA Return Filing (Foreign Liabilities & Assets)
A clear overview, in simple terms — what it is, why it matters, and how we handle it.
The FLA (Foreign Liabilities and Assets) return is an annual statement every Indian company, LLP and other specified entity with foreign direct investment or overseas direct investment outstanding must file with RBI on the FLAIR portal by 15 July. If accounts aren't audited by then, it can be filed on provisional figures and revised once audited. It's required even when no fresh foreign money came in that year.
The return captures foreign equity and debt in your entity and any investment you hold abroad, valued as at 31 March. Many small subsidiaries and startups miss it because nothing changed during the year — but holding FDI is enough to trigger it.
We register the entity on FLAIR, compile figures from the balance sheet, file before the deadline, and handle revisions after audit. For past years missed, we help regularise with RBI.
| Who files | Entities with outstanding FDI and/or ODI as at 31 March |
|---|---|
| Due date | 15 July each year |
| Portal | RBI FLAIR |
| Unaudited accounts | File on provisional data; revise after audit |
| Non-filing | Contravention of FEMA, liable to penalty |
Who this is for
Common scenarios where this service is a good fit.
- Indian subsidiaries of foreign companies
- Startups with foreign shareholders
- LLPs with foreign capital contribution
- Companies with overseas subsidiaries or JVs
What you get
Clear deliverables so you know exactly what's included.
- FLAIR registration
- Return preparation from financials
- Filing and revision
- Regularisation of missed years
Expert review before every submission — not just data entry.
Working notes and reconciliations you can rely on in future notices.
Resident Indians, NRIs, expats and cross-border businesses — all served.
Documents required
A practical checklist. We'll tell you if anything else is needed based on your case.
* This is a base checklist. After a quick pre-check, we may ask for additional items specific to your case.
Process
A simple, trackable workflow — designed to avoid back-and-forth.
Entity registered on FLAIR.
Foreign liabilities and assets mapped from accounts.
Submitted by 15 July; revised after audit.
Get a quote
We share a clear quote on WhatsApp after a quick checklist pre-check.
- Fixed quote on WhatsApp after a short look at your facts and documents.
- Government fees, if any, are paid at actuals and shown separately.
| Factor | DIY | Indus Tax |
|---|---|---|
| Expert review | ❌ | ✅ |
| Notice risk reduction | ❌ | ✅ |
| Deduction optimisation | ❌ | ✅ |
| Audit-ready records | ❌ | ✅ |
| AIS/26AS reconciliation | ❌ | ✅ |
Share your facts and deadline. We'll reply with the right checklist and a clear quote.
Fee adjusted against our service fee if you go ahead within 30 days.
- Priority CA Call-backSkip the queue — a CA calls you within 30 minutes.₹255
- RecommendedCA Consultation (30 min)Talk one matter through properly with a CA.₹755
- In-depth CA Review (60 min)Documents reviewed before the call, written action plan after.₹1,155
Call-backs run Mon–Sat, 9 AM–6 PM IST. Booked outside these hours? We call you first thing the next working morning.
Compare the 3 plansFrequently asked questions
Answers to the most common questions we get.
Official sources
- RBI — FLAIR portal (FLA return)
- RBI — Master Directions (Foreign Investment, Overseas Investment, LRS)
Indus Tax is a private professional services firm and is not affiliated with any government authority. Rules and fees change — we confirm current positions before filing.
