Overseas Direct Investment (ODI) Compliance
Investing in or setting up companies abroad under the 2022 Overseas Investment rules
- 1StructureRoute, limits and layering checked.
- 2Remit and reportForm FC filed; UIN obtained.
- 3MaintainEvidence, APR and disinvestment reported on time.
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 Overseas Direct Investment (ODI) Compliance
A clear overview, in simple terms — what it is, why it matters, and how we handle it.
Indian companies and LLPs can invest abroad under the automatic route up to 400% of their net worth (financial commitments above USD 1 billion a year need RBI approval), reporting in Form FC through their AD bank, which allots a UIN. Evidence of investment is due within six months and an Annual Performance Report by 31 December each year. Resident individuals can make ODI within their LRS limit, in operating businesses only.
The 2022 Overseas Investment framework simplified many approvals but tightened discipline: if any report is late, no further financial commitment or disinvestment is allowed until the delay is regularised with a late submission fee. A compliance calendar for each foreign entity is essential.
Structuring matters as much as reporting. Structures where a foreign entity invests back into India with more than two layers of subsidiaries are not allowed, and investments in foreign financial-services businesses have extra conditions. We review the structure before the first remittance.
| Law | Overseas Investment Rules, Regulations and Directions, 2022 |
|---|---|
| Entity limit | Up to 400% of net worth (automatic route) |
| Large commitments | Above USD 1 billion in a year needs RBI approval |
| Evidence of investment | Within 6 months of remittance |
| APR | By 31 December each year, through the AD bank |
| Late reporting | Blocks further commitments until regularised |
Who this is for
Common scenarios where this service is a good fit.
- Indian companies setting up subsidiaries abroad
- Founders flipping or creating a foreign holding structure
- Resident individuals investing in foreign operating companies
- Groups with overdue APRs or evidence of investment
What you get
Clear deliverables so you know exactly what's included.
- Structure and eligibility review
- Form FC and UIN through the AD bank
- Evidence-of-investment and APR tracking
- Disinvestment reporting and late-fee regularisation
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.
Route, limits and layering checked.
Form FC filed; UIN obtained.
Evidence, APR and disinvestment reported on time.
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.
This page also covers
- ODI reporting
- Form FC, APR and disinvestment reporting.
- Overseas investment compliance
- Overseas portfolio investment and round-tripping checks.
Official sources
- RBI — Master Directions (Foreign Investment, Overseas Investment, LRS)
- RBI — FIRMS portal (Single Master Form)
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.
