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ODI-APRmediumReserve Bank of India

ODI Form APR due date — Annual Performance Report for Overseas Investment

Also searched as: annual performance report ODI · APR overseas investment · ODI-APR

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

Next due date

31 December 2026for FY 2025-26

If it is late: Late Submission Fee; further remittances blocked until filed

Track ODI Form APR and every other filing — free for 14 days

Get told before ODI Form APR is due

We will email you a week before the next one, and before each one after that.

One email per occurrence of ODI Form APR, and nothing else unless you tick the box above — and your address is never sold or passed on. We send a link to confirm first, and nothing goes out until you follow it. Every message has a one-click link to stop. See the Privacy Policy.

Due
31 Dec each year
Frequency
Annual
If it lapses
Late Submission Fee; further remittances blocked until filed
Statutory reference
Reg. 10(4), FEM (Overseas Investment) Regulations 2022

Where this date comes from

The instrument
Reg. 10(4), FEM (Overseas Investment) Regulations 2022

Mallah Software Services Private Limited has not independently verified this against the gazette. The citation above is the instrument this date is taken from, and it is exact enough for a professional to check. Inside Lawzer a company secretary or chartered accountant can record that they have checked it, against the rule as it read on the day — and that record is withdrawn automatically if the rule later changes. A date nobody has checked says so.

Who has to file it

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

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

Common questions

What is the due date of ODI Form APR?
It is next due on 31 Dec 2026, for FY 2025-26. 31 Dec each year. It falls due once a year.
Who has to file ODI Form APR?
It applies to holds an overseas investment.
What is the penalty for filing ODI Form APR late?
Late Submission Fee; further remittances blocked until filed
Where is ODI Form APR filed?
RBI OID Portal.
What is the full form of ODI in ODI Form APR?
ODI stands for Overseas Direct Investment. ODI Form APR is the Annual Performance Report for Overseas Investment.

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