Mishra and Associates

FEMA & RBI

ODI: annual reporting for Indian investors in foreign companies

Indian residents holding overseas investments must file annual reports through their AD bank based on the foreign entity’s audited accounts.

m&aMishra and Associates Desk2 October 2026

Indian residents who have made an overseas direct investment must submit an Annual Performance Report for each foreign entity through their Authorised Dealer bank, based on the foreign entity’s financial statements.

Avoiding late fees

Delays attract late submission fees and can restrict further overseas investment until regularised. Align the foreign entity’s accounting calendar with this reporting from the outset.

This article is for general information and does not constitute professional advice. Laws and rates may have changed since publication.Speak to us about your specific situation.

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