30 days from the date of allotment. It falls due whenever the triggering event happens.

Who has to file FORM-DI?

It applies to foreign investment on record.

What is the penalty for filing FORM-DI late?

Late Submission Fee on the amount involved and the period of delay

FORM-DIhighReserve Bank of India

FORM-DI — Downstream Investment Reporting

An Indian entity owned or controlled by a person resident outside India reports its investment into another Indian company within 30 days of allotment. Indirect foreign investment is reported even though the money never crosses the border.

Due: 30 days from the date of allotment
Frequency: Event based
If it lapses: Late Submission Fee on the amount involved and the period of delay
Statutory reference: Rule 23, FEM (Non-debt Instruments) Rules 2019

Who has to file it

Every one of these has to hold before FORM-DI binds an entity:

foreign investment on record

Filed on:: RBI FIRMS Portal
Usually owned by:: Company Secretary
Typical effort:: 4 hours

Common questions

When is FORM-DI due?: 30 days from the date of allotment. It falls due whenever the triggering event happens.
Who has to file FORM-DI?: It applies to foreign investment on record.
What is the penalty for filing FORM-DI late?: Late Submission Fee on the amount involved and the period of delay
Where is FORM-DI filed?: RBI FIRMS Portal.

This is the standing statutory position. The government extends deadlines often, and an extension is not reflected here until the rule is updated. Mallah Software Services Private Limited is a software company and not a firm of company secretaries or chartered accountants — nothing here is legal, tax or secretarial advice. Confirm the date with your professional before relying on it. See the Professional Disclaimer.

Who has to file it

Common questions

Other FEMA / RBI obligations