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ODI-APRmediumReserve Bank of India

ODI-APR — Annual Performance Report for Overseas Investment

Annual performance report for each overseas joint venture or wholly owned subsidiary, filed by 31 December.

Due
31 Dec each year
Frequency
Annual
If it lapses
Late Submission Fee; further remittances blocked until filed
Statutory reference
Reg. 15, FEM (Overseas Investment) Rules 2022

Who has to file it

Every one of these has to hold before ODI-APR binds an entity:

  • holds an overseas investment
Filed on:
RBI OID Portal
Usually owned by:
Company Secretary
Typical effort:
5 hours

Common questions

When is ODI-APR due?
31 Dec each year. It falls due once a year.
Who has to file ODI-APR?
It applies to holds an overseas investment.
What is the penalty for filing ODI-APR late?
Late Submission Fee; further remittances blocked until filed
Where is ODI-APR filed?
RBI OID 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.

Other FEMA / RBI obligations