tag:blogger.com,1999:blog-9584514048333872052023-10-20T02:53:17.566-07:00FLAIR Guide / FLA Return Filing | FEMA Consultant | RBI Compliance | Ozg Lawyers, MumbaiUnknownnoreply@blogger.comBlogger12125tag:blogger.com,1999:blog-958451404833387205.post-61222185440011433662020-12-09T23:45:00.002-08:002020-12-09T23:45:30.910-08:00FEMA Compounding Procedure: An overview by Ozg Lawyers<p style="text-align: center;"> <span face="Helvetica, Arial, sans-serif" style="background-color: white; color: #1d2129; font-family: Arial, serif; font-size: 14.3px; text-align: center;">Go to</span><span face="Helvetica, Arial, sans-serif" style="background-color: white; color: #1d2129; font-family: Arial, serif; font-size: 14.3px; text-align: center;"> </span><span class="_5mfr" style="color: #1d2129; font-family: inherit; font-size: 14.3px; margin: 0px 1px; text-align: center;"><span class="_6qdm" color="transparent" style="background-image: url("https://static.xx.fbcdn.net/images/emoji.php/v9/tac/1/16/1f4cc.png"); background-repeat: no-repeat; background-size: contain; display: inline-block; font-family: inherit; height: 16px; text-shadow: none; vertical-align: text-bottom; width: 16px;">📌</span></span><span face="Helvetica, Arial, sans-serif" style="background-color: white; color: #1d2129; font-family: Arial, serif; font-size: 14.3px; text-align: center;"> </span><a data-ft="{"tn":"-U"}" data-lynx-mode="async" data-lynx-uri="https://l.facebook.com/l.php?u=https%3A%2F%2Frbicompliance.ozg.in%2F&h=AT374yyuMUkRkXPFV4vqy88ZWK0fEUtS0O6LyiVcDklktggznnxkKMg5kUIwEQJ06y64aft3q_QJ82611GtpVp15N-qtm5h5nLi0yAWyCWRdfsoAOuSbWZBSB_qKwSa6_axjnT_tXamwlXf3XBhfjGYN7-xVrn9C-zUQ6jI6jfL_NLjp-rhNVsY9Io_pmHhiENxBrXCMety-SnpOf4yfzyz3wbwE_oN7EMlEGfzLGgOUnYVFzOKx4ke8-Kmd-JBCwyqKvCV83-xrGrrnUyw74f_chht0vjBaRKP2zyZUBHlvFRBniqhOYVgSEPrSJsOxi1nxXPf47Iti5aLDv69tQyieZp-dI27FZBp5Lyg7Dk4SlzqsSDyaSZRSz7QfH_VqVTFyuFqJhHotV4ead2tQXP5ijt9umRWFoSvWQE5tu2UZRY4_GGszTpblM5CHP9SnvoLE0lZOrdvrPkC2FTUg4MVBJEJFpDIG5GQ0iFYVqGKW-vUc_hWybW-bywvQMrmfP_WhzriM-tSl5vu4ULMP9JGwW87MGZ5OPaf65zorMUGS6XCcx8pu0AJEg4Qw-sWB8aDVFW5eqkX8o_UOG4lrqobmSQb5g56fqkFjgYY4YRH6lZ0kyd7-7QWl6G3Kp0IQkfEIXZU6wZCgwTo6ic0" href="https://rbicompliance.ozg.in/" rel="noopener nofollow" style="color: #385898; cursor: pointer; font-family: inherit; font-size: 14.3px; text-align: center; text-decoration-line: none;" target="_blank">https://rbicompliance.ozg.in</a></p><p style="background-color: white; color: #1d2129; font-family: Helvetica, Arial, sans-serif; font-size: 14.3px; margin: 6px 0px; text-align: center;">WhatsApp <span class="_5mfr" style="font-family: inherit; margin: 0px 1px;"><span class="_6qdm" color="transparent" style="background-image: url("https://static.xx.fbcdn.net/images/emoji.php/v9/td8/1/16/1f4f2.png"); background-repeat: no-repeat; background-size: contain; display: inline-block; font-family: inherit; height: 16px; text-shadow: none; vertical-align: text-bottom; width: 16px;">📲</span></span><a data-ft="{"tn":"-U"}" data-lynx-mode="async" data-lynx-uri="https://l.facebook.com/l.php?u=https%3A%2F%2FWA.me%2F918779696580&h=AT0_Xmh6-giCjzAenGgUa3KrPSuBDfyMG86PI9yjTxsJikNE8CRxbDPxkkCTXMAXgy5xG76A0qc_VP-nb5AMsnSsoLSyjT5q0YSypdUi0R0S9pStoHYc0kAFJZY8JDSx2cL_FGKwbkLEPLlSbAOUlnJnnxP9HesP-_4N09qUxOi4CaEIH4NsIgW0sdmzENoK5o8PtL4F_VRqClILuy2fTdr9A1oN33IEoxCS1qtN3ySRCw2sMcOBDUfDjhrqutSbbl5OOa7CoKLLMKQoD3D7YvGfGt6URdiMhQCKwX-iqcl7qN-OOwM3CqdhMISfrCyi8K3QgplLwaAzCj6nKNlvhxaKwSuUNe0cyS9O9MiX4HkrlK2ejHLt-waQdhlwDbWO9EpeulToWOXfevoww05qt9dAseKYdz5YF5WI0IJoKZLOmJvrP-n9gDvQ8Sn8dikIotUg8itP22NNAxE58Kn8NqrAwhz0V2u2a73ZbylL8RXl2L2gC9S6mow9Q47k-tq5hOFnB0ysXtBlToJXteeuqjNXsGM9dEZr7r7w_BCgxU28BNyVVY61vYm7mIUzUIbrODbsy_fIQMWNpTWhesbdbdjT_hS_kbxpgoRkb1DWT9J3AV5PDOP8F-itKDx9m2JsmxHz7uJwXBS8nont2_4" href="https://wa.me/918779696580" rel="noopener nofollow" style="color: #385898; cursor: pointer; font-family: inherit; text-decoration-line: none;" target="_blank">WA.me/918779696580</a></p><p style="background-color: white; color: #1d2129; font-family: Helvetica, Arial, sans-serif; font-size: 14.3px; margin: 6px 0px; text-align: center;">Write Email to <span class="_5mfr" style="font-family: inherit; margin: 0px 1px;"><span class="_6qdm" color="transparent" style="background-image: url("https://static.xx.fbcdn.net/images/emoji.php/v9/tec/1/16/1f4ee.png"); background-repeat: no-repeat; background-size: contain; display: inline-block; font-family: inherit; height: 16px; text-shadow: none; vertical-align: text-bottom; width: 16px;">📮</span></span> ask@fema.in</p><p style="background-color: white; color: #1d2129; font-family: Helvetica, Arial, sans-serif; font-size: 14.3px; margin: 6px 0px; text-align: justify;"><br /></p><p style="background-color: white; color: #1d2129; font-family: Helvetica, Arial, sans-serif; font-size: 14.3px; margin: 6px 0px; text-align: justify;">Section 15 of FEMA, 1999 deals with the power to compound an offence or a contravention. Any individual or entity that commits any offence under FEMA can compound the offence by making an application for compounding of offences under FEMA. The application for compounding of offences must be made to the Director of Enforcement or any other officer of the Directorate of enforcement. Apart from this an application for compounding an offence can be made to the RBI. An offence will be compounded within 180 days of receiving the application.</p><p style="background-color: white; color: #1d2129; font-family: Helvetica, Arial, sans-serif; font-size: 14.3px; margin: 6px 0px; text-align: justify;">When an application for compounding an offence has been made no proceeding or further proceeding can be initiated against the individual offender in respect of the same offence. For compounding an offence an individual offender has to first accept that the offence is committed. Then an application for compounding an offence can be made.</p><p style="background-color: white; color: #1d2129; font-family: Helvetica, Arial, sans-serif; font-size: 14.3px; margin: 6px 0px; text-align: justify;">Delegation of Authority for Compounding of Offences -</p><p style="background-color: white; color: #1d2129; font-family: Helvetica, Arial, sans-serif; font-size: 14.3px; margin: 6px 0px; text-align: justify;">There are specific timelines for compounding of offences under FEMA. The authority for compounding of offences has been delegated to the RBI. Various regional offices have the power of compounding offences.</p><p style="background-color: white; color: #1d2129; font-family: Helvetica, Arial, sans-serif; font-size: 14.3px; margin: 6px 0px; text-align: justify;">Applicability of Compounding of Offences for Properties and Setting up of Offices -</p><p style="background-color: white; color: #1d2129; font-family: Helvetica, Arial, sans-serif; font-size: 14.3px; margin: 6px 0px; text-align: justify;">Compounding of offences for owning immovable property and setting up of foreign offices in India are dealt under a separate division of the RBI. The Foreign Exchange Division (FED) of the RBI has the authority to compound offences. The following would be compoundable by the FED, CO Cell New Delhi:</p><p style="background-color: white; color: #1d2129; font-family: Helvetica, Arial, sans-serif; font-size: 14.3px; margin: 6px 0px; text-align: justify;">For Acquisition and Transfer of <a class="_58cn" data-ft="{"type":104,"tn":"*N"}" href="https://www.facebook.com/hashtag/immovableproperty?__eep__=6&source=feed_text&epa=HASHTAG&__xts__%5B0%5D=68.ARBa7VBPy9qKPx9rjIyXEX9XM3CXHr0LHqk1soWvkvv4YlaY6faWM-j98p_I2qbPlmYO65Z4q_P1yeqtJr-6ZPlZcPfh4LKRfXRZBhC3TdpC1w8e72g-xHU5fIJQ8MdKDDDr9NHeKS9OGwrRk463PmLRO_GV0sdO8siT497_la9anO75VZQt7_lKBPmkcUTPG0A59AYhUz7v6j5qWVh0ezemzR3IDMLQs3z26-rz7FtnO_6YOfwnSB2MpNFtc4XBE-IbW8UBxQFAJQ-hMhCsZYLolGEypA-G16raiXJVtNl2Ko8wq1qkwNsxUlEWL3-Kd6vUZEIFMT1R2D-7lo8LfBIM9g&__tn__=%2ANK-R" style="color: #385898; cursor: pointer; font-family: inherit; text-decoration-line: none;"><span class="_5afx" style="direction: ltr; font-family: inherit; unicode-bidi: isolate;"><span aria-label="hashtag" class="_58cl _5afz" style="color: #365899; font-family: inherit; unicode-bidi: isolate;">#</span><span class="_58cm" style="font-family: inherit;">ImmovableProperty</span></span></a> outside India;</p><p style="background-color: white; color: #1d2129; font-family: Helvetica, Arial, sans-serif; font-size: 14.3px; margin: 6px 0px; text-align: justify;">For Acquisition and Transfer of Immovable Property outside India; and</p><p style="background-color: white; color: #1d2129; font-family: Helvetica, Arial, sans-serif; font-size: 14.3px; margin: 6px 0px; text-align: justify;">Setting up of <a class="_58cn" data-ft="{"type":104,"tn":"*N"}" href="https://www.facebook.com/hashtag/projectoffice?__eep__=6&source=feed_text&epa=HASHTAG&__xts__%5B0%5D=68.ARBa7VBPy9qKPx9rjIyXEX9XM3CXHr0LHqk1soWvkvv4YlaY6faWM-j98p_I2qbPlmYO65Z4q_P1yeqtJr-6ZPlZcPfh4LKRfXRZBhC3TdpC1w8e72g-xHU5fIJQ8MdKDDDr9NHeKS9OGwrRk463PmLRO_GV0sdO8siT497_la9anO75VZQt7_lKBPmkcUTPG0A59AYhUz7v6j5qWVh0ezemzR3IDMLQs3z26-rz7FtnO_6YOfwnSB2MpNFtc4XBE-IbW8UBxQFAJQ-hMhCsZYLolGEypA-G16raiXJVtNl2Ko8wq1qkwNsxUlEWL3-Kd6vUZEIFMT1R2D-7lo8LfBIM9g&__tn__=%2ANK-R" style="color: #385898; cursor: pointer; font-family: inherit; text-decoration-line: none;"><span class="_5afx" style="direction: ltr; font-family: inherit; unicode-bidi: isolate;"><span aria-label="hashtag" class="_58cl _5afz" style="color: #365899; font-family: inherit; unicode-bidi: isolate;">#</span><span class="_58cm" style="font-family: inherit;">ProjectOffice</span></span></a>, <a class="_58cn" data-ft="{"type":104,"tn":"*N"}" href="https://www.facebook.com/hashtag/liaisonoffice?__eep__=6&source=feed_text&epa=HASHTAG&__xts__%5B0%5D=68.ARBa7VBPy9qKPx9rjIyXEX9XM3CXHr0LHqk1soWvkvv4YlaY6faWM-j98p_I2qbPlmYO65Z4q_P1yeqtJr-6ZPlZcPfh4LKRfXRZBhC3TdpC1w8e72g-xHU5fIJQ8MdKDDDr9NHeKS9OGwrRk463PmLRO_GV0sdO8siT497_la9anO75VZQt7_lKBPmkcUTPG0A59AYhUz7v6j5qWVh0ezemzR3IDMLQs3z26-rz7FtnO_6YOfwnSB2MpNFtc4XBE-IbW8UBxQFAJQ-hMhCsZYLolGEypA-G16raiXJVtNl2Ko8wq1qkwNsxUlEWL3-Kd6vUZEIFMT1R2D-7lo8LfBIM9g&__tn__=%2ANK-R" style="color: #385898; cursor: pointer; font-family: inherit; text-decoration-line: none;"><span class="_5afx" style="direction: ltr; font-family: inherit; unicode-bidi: isolate;"><span aria-label="hashtag" class="_58cl _5afz" style="color: #365899; font-family: inherit; unicode-bidi: isolate;">#</span><span class="_58cm" style="font-family: inherit;">LiaisonOffice</span></span></a> and <a class="_58cn" data-ft="{"type":104,"tn":"*N"}" href="https://www.facebook.com/hashtag/branchoffice?__eep__=6&source=feed_text&epa=HASHTAG&__xts__%5B0%5D=68.ARBa7VBPy9qKPx9rjIyXEX9XM3CXHr0LHqk1soWvkvv4YlaY6faWM-j98p_I2qbPlmYO65Z4q_P1yeqtJr-6ZPlZcPfh4LKRfXRZBhC3TdpC1w8e72g-xHU5fIJQ8MdKDDDr9NHeKS9OGwrRk463PmLRO_GV0sdO8siT497_la9anO75VZQt7_lKBPmkcUTPG0A59AYhUz7v6j5qWVh0ezemzR3IDMLQs3z26-rz7FtnO_6YOfwnSB2MpNFtc4XBE-IbW8UBxQFAJQ-hMhCsZYLolGEypA-G16raiXJVtNl2Ko8wq1qkwNsxUlEWL3-Kd6vUZEIFMT1R2D-7lo8LfBIM9g&__tn__=%2ANK-R" style="color: #385898; cursor: pointer; font-family: inherit; text-decoration-line: none;"><span class="_5afx" style="direction: ltr; font-family: inherit; unicode-bidi: isolate;"><span aria-label="hashtag" class="_58cl _5afz" style="color: #365899; font-family: inherit; unicode-bidi: isolate;">#</span><span class="_58cm" style="font-family: inherit;">BranchOffice</span></span></a> in India.</p><p style="background-color: white; color: #1d2129; font-family: Helvetica, Arial, sans-serif; font-size: 14.3px; margin: 6px 0px; text-align: center;">Appointment <span class="_5mfr" style="font-family: inherit; margin: 0px 1px;"><span class="_6qdm" color="transparent" style="background-image: url("https://static.xx.fbcdn.net/images/emoji.php/v9/t22/1/16/260e.png"); background-repeat: no-repeat; background-size: contain; display: inline-block; font-family: inherit; height: 16px; text-shadow: none; vertical-align: text-bottom; width: 16px;">☎️</span></span> <a data-ft="{"tn":"-U"}" data-lynx-mode="async" href="https://l.facebook.com/l.php?u=http%3A%2F%2Fozglaw.com%2Fappointment&h=AT29m8Z42Jma-pBKx9o4ZdEbBQ2TR7HxBjRrPpMt8pL06lzRvgDeuEo34qhmGyRiC_lqRDA2ZgizQH07DSl8AQzAHwGLALDDIUfMlRzQnd5sYgHwQxlWKr_9t_8AgV9_tuhqAv9EO0aoHe_VMzXcdPn7F_scWBcA1RZbaVqdMKohCpZ5ySmbtNvv2I_OH26r4sQl0YYGINjcvjJu6RLrDASRFoVJ9uVVNt6pH4HVM_e7lO0ysYfhFUoeA6Tdkn4tBEcyMlnQxJnjm1k1R3alKOrHW8h-FYIQST3JQYnZ2OEboT0ppnYdY4PNiNOLo1g3GpwS8ajkPUqSFK1tbWF3GOOHTTEWmTDUlrfFetBRbiRvfwN45lwEz4PiDwTNFbV8mDW2LBtgcUywfee0ILgk9C8SLLhAkQL42AEXxjGLDf0TDLG23GshjhrWh9fej799Cm5wiBs3-PsIAiZxJ2W_QcF_XNr7zdx2BjSwG2y2pGGnj8uyTHvNKXChOx2Kb06duznfyf4yk_UHSo_mdJc3gpVARIn9H2-c21kcMy50kMvCUHtPDJMsx4J72mIHJvMImaUnmTj1KPelirgUClID-qo7lfOB5R4GyGE8kb0EM7aLEDZ8noYi0ng_ugBS8Ld3RAcCuftutXZX3oPr9pc" rel="noopener nofollow" style="color: #385898; cursor: pointer; font-family: inherit; text-decoration-line: none;" target="_blank">ozglaw.com/appointment</a></p><p style="background-color: white; color: #1d2129; font-family: Helvetica, Arial, sans-serif; font-size: 14.3px; margin: 6px 0px; text-align: center;">WhatsApp <span class="_5mfr" style="font-family: inherit; margin: 0px 1px;"><span class="_6qdm" color="transparent" style="background-image: url("https://static.xx.fbcdn.net/images/emoji.php/v9/td8/1/16/1f4f2.png"); background-repeat: no-repeat; background-size: contain; display: inline-block; font-family: inherit; height: 16px; text-shadow: none; vertical-align: text-bottom; width: 16px;">📲</span></span><a data-ft="{"tn":"-U"}" data-lynx-mode="async" href="https://l.facebook.com/l.php?u=https%3A%2F%2FWA.me%2F918779696580&h=AT3Tf7Mghz542WDJtY6v_-s4DIXtth5MadrCjzTVBY9BL8T7uYTI3o33_oQWaQMQH5xNU2k_Nsl0qBgDWRw1atiEYiu6s_fRDdUvZ9psWv1fZ9ew0T995EfupFUdVeWbraQ3uG6DewUzrjv-wL3pFsC3eYwJSghliaZVuhJM6xF1dp_NzBJItJDgWD3uNo31P6Sj11Wo5jpufEXIE8GZndPwEfDv9hrDQ7U82URK6h-KfogAeOdPMa8qi2FTDhGeOSCAmgKcCewxviHCb5pHHhU0tmTtMyRb1bH4rcvMJu4IX0Wcg26YyVeaHFLqAjIPwJioH4dBUSzK-XzSDwW65W9THb3phw6XNdZ2cRWH6Tb3Zuv6OSaetu4pu7k8Xx6dRvW6pGO9CUBcWSNwg_YezF8LkvxBRmXwKEq5nWfyjmQT8IXa7MvdEwtpyWkF-y4LMrMmKNrtZ_y7EwIPdL_LXgQWkXA8qBDeE4llV2XXr0aH5Pa0rA8QegSRUboYlTLSfk6uHzc4-MRIvRoCuy8KS3hXWvOkuPKz-realbYtfI3T50SVZCI9G5bq0tURuLvGDja_6AruW9OeDNCt7TtU4D7hQC0juyx2yYVcUNVSDlT2Cv1G011oHNcqms_RLpjp9NqpAdHGD6rXL8iXTNo" rel="noopener nofollow" style="color: #385898; cursor: pointer; font-family: inherit; text-decoration-line: none;" target="_blank">WA.me/918779696580</a></p><p style="background-color: white; color: #1d2129; font-family: Helvetica, Arial, sans-serif; font-size: 14.3px; margin: 6px 0px; text-align: center;">Write Email to <span class="_5mfr" style="font-family: inherit; margin: 0px 1px;"><span class="_6qdm" color="transparent" style="background-image: url("https://static.xx.fbcdn.net/images/emoji.php/v9/tec/1/16/1f4ee.png"); background-repeat: no-repeat; background-size: contain; display: inline-block; font-family: inherit; height: 16px; text-shadow: none; vertical-align: text-bottom; width: 16px;">📮</span></span> ask@fema.in</p><p style="background-color: white; color: #1d2129; font-family: Helvetica, Arial, sans-serif; font-size: 14.3px; margin: 6px 0px; text-align: justify;">Application Process for Compounding of Offences -</p><p style="background-color: white; color: #1d2129; font-family: Helvetica, Arial, sans-serif; font-size: 14.3px; margin: 6px 0px; text-align: justify;">An application for compounding of offences must be submitted to the respective regional office or the FED, CO Cell.</p><p style="background-color: white; color: #1d2129; font-family: Helvetica, Arial, sans-serif; font-size: 14.3px; margin: 6px 0px; text-align: justify;">If the office has jurisdiction, then it will take up the application for compounding the offence. If the office does not have jurisdiction, then it will transfer it to the CEFA, Foreign Exchange Department.</p><p style="background-color: white; color: #1d2129; font-family: Helvetica, Arial, sans-serif; font-size: 14.3px; margin: 6px 0px; text-align: justify;">The application has to be supported with the requisite fee of Rs.5000/- through a demand draft in favour of the Reserve Bank of India for regional office. For applications which are submitted to the CEFA, the demand draft must be drawn in favour of RBI Mumbai.</p><p style="background-color: white; color: #1d2129; font-family: Helvetica, Arial, sans-serif; font-size: 14.3px; margin: 6px 0px; text-align: justify;">The application format and form are present in the Foreign Exchange (Compounding Proceedings) Rules, 2000. The applicant has to provide all information for compounding of offences. With the application, the details and documents as per Annexure II must be submitted. This will include details of Foreign Direct Investment, External Commercial Borrowings, Overseas Direct Investment and Branch Office / Liaison Office. Apart from this copies of the memorandum of association and articles of association must be submitted.</p><p style="background-color: white; color: #1d2129; font-family: Helvetica, Arial, sans-serif; font-size: 14.3px; margin: 6px 0px; text-align: justify;">A statement must be submitted with the effect that the applicant is not undergoing any form of investigation by <a class="_58cn" data-ft="{"type":104,"tn":"*N"}" href="https://www.facebook.com/hashtag/cbi?__eep__=6&source=feed_text&epa=HASHTAG&__xts__%5B0%5D=68.ARBa7VBPy9qKPx9rjIyXEX9XM3CXHr0LHqk1soWvkvv4YlaY6faWM-j98p_I2qbPlmYO65Z4q_P1yeqtJr-6ZPlZcPfh4LKRfXRZBhC3TdpC1w8e72g-xHU5fIJQ8MdKDDDr9NHeKS9OGwrRk463PmLRO_GV0sdO8siT497_la9anO75VZQt7_lKBPmkcUTPG0A59AYhUz7v6j5qWVh0ezemzR3IDMLQs3z26-rz7FtnO_6YOfwnSB2MpNFtc4XBE-IbW8UBxQFAJQ-hMhCsZYLolGEypA-G16raiXJVtNl2Ko8wq1qkwNsxUlEWL3-Kd6vUZEIFMT1R2D-7lo8LfBIM9g&__tn__=%2ANK-R" style="color: #385898; cursor: pointer; font-family: inherit; text-decoration-line: none;"><span class="_5afx" style="direction: ltr; font-family: inherit; unicode-bidi: isolate;"><span aria-label="hashtag" class="_58cl _5afz" style="color: #365899; font-family: inherit; unicode-bidi: isolate;">#</span><span class="_58cm" style="font-family: inherit;">CBI</span></span></a>, <a class="_58cn" data-ft="{"type":104,"tn":"*N"}" href="https://www.facebook.com/hashtag/nia?__eep__=6&source=feed_text&epa=HASHTAG&__xts__%5B0%5D=68.ARBa7VBPy9qKPx9rjIyXEX9XM3CXHr0LHqk1soWvkvv4YlaY6faWM-j98p_I2qbPlmYO65Z4q_P1yeqtJr-6ZPlZcPfh4LKRfXRZBhC3TdpC1w8e72g-xHU5fIJQ8MdKDDDr9NHeKS9OGwrRk463PmLRO_GV0sdO8siT497_la9anO75VZQt7_lKBPmkcUTPG0A59AYhUz7v6j5qWVh0ezemzR3IDMLQs3z26-rz7FtnO_6YOfwnSB2MpNFtc4XBE-IbW8UBxQFAJQ-hMhCsZYLolGEypA-G16raiXJVtNl2Ko8wq1qkwNsxUlEWL3-Kd6vUZEIFMT1R2D-7lo8LfBIM9g&__tn__=%2ANK-R" style="color: #385898; cursor: pointer; font-family: inherit; text-decoration-line: none;"><span class="_5afx" style="direction: ltr; font-family: inherit; unicode-bidi: isolate;"><span aria-label="hashtag" class="_58cl _5afz" style="color: #365899; font-family: inherit; unicode-bidi: isolate;">#</span><span class="_58cm" style="font-family: inherit;">NIA</span></span></a> or any other investigating authority. This statement or declaration must be provided so that the compounding process can take place in time.</p><p style="background-color: white; color: #1d2129; font-family: Helvetica, Arial, sans-serif; font-size: 14.3px; margin: 6px 0px;"></p><div style="font-family: Arial, serif; font-size: 14.3px; text-align: justify;">If there are any inconsistencies with the application such as no proper documentation or non payment of fees, then the fees received with the application would be given back to the applicant. The fees will be credited to the applicants account through the NEFT process as requirement of the Electronic Clearing System (ECS) mandate. The fees will be credited to the applicant’s banks account as provided in Annexure IV of the form. Specific applications require details of Income tax and PAN Card for compounding of offences, without which the application would not be accepted by the authority.</div><div style="font-family: Arial, serif; font-size: 14.3px; text-align: justify;">Any change in the address or other requirements has to be brought to the notice of the authority.</div><p style="font-family: Arial, serif; font-size: 14.3px;"></p><p style="background-color: white; color: #1d2129; font-family: Helvetica, Arial, sans-serif; font-size: 14.3px; margin: 6px 0px; text-align: center;">Appointment <span class="_5mfr" style="font-family: inherit; margin: 0px 1px;"><span class="_6qdm" color="transparent" style="background-image: url("https://static.xx.fbcdn.net/images/emoji.php/v9/t22/1/16/260e.png"); background-repeat: no-repeat; background-size: contain; display: inline-block; font-family: inherit; height: 16px; text-shadow: none; vertical-align: text-bottom; width: 16px;">☎️</span></span> <a data-ft="{"tn":"-U"}" data-lynx-mode="async" href="https://l.facebook.com/l.php?u=http%3A%2F%2Fozglaw.com%2Fappointment&h=AT3Fzu40D-3q-gwpAsEUvFlbAd4lxNtbWa7Mk-OiyL0Sijuwr4JuddBWFmTUz6ve_KW03Y7lhYpe_LKEk3Bt9ZZX0HQGSl9RCvLuwv_1Mr8hixLV-zihiEvLht37VhEOrWm-saUBm7p_fALYJStbGyISHT56S1wzMuCAFjea_ACDJaKweAKnr94sFBjFz7V4CDVwFlfLkHJiUh8OZFUcqv8jvl5R2FXWS1vH6-RKfGohY8nUqRjYVb_VRLbIh5EwJzOdZHm4G_anzhmHieiUW0XAsa4EqO8tOnTsH8RaAwTWG4p0ca8jIGamiLqEEsKlRHL9oy-bvnMUlMRAbGRwolJjUXZsCf58XHmq7Sg56xrg2KhTBWMeS0-by_RViDjy7zSFXoFVPJLjZJqadjdVgZX1CcslcV3jA0kYhLLd6OwpNJzT9rSf9dvUGjUAWW0B_gACvTP2ZrjPbZ-wPhu4_rTe5aQAhfTxo5n2uyE9fueliJW6Etw5Vzlbnx47Y27h59WudsNwuhVNuejB0Yt6MVcMH9AMRGPQNqLQmqoQKbzVWXAqzUfi5-GRorAhPWe6pEKiMrsc2PFL18Kau74G0lVR-zQNJ7fh-HNNl-MiQm-dbYVgKyoY_YvIIHXBMA1hmISAZBJ4G42RJIWv9bk" rel="noopener nofollow" style="color: #385898; cursor: pointer; font-family: inherit; text-decoration-line: none;" target="_blank">ozglaw.com/appointment</a></p><p style="background-color: white; color: #1d2129; font-family: Helvetica, Arial, sans-serif; font-size: 14.3px; margin: 6px 0px; text-align: center;">WhatsApp <span class="_5mfr" style="font-family: inherit; margin: 0px 1px;"><span class="_6qdm" color="transparent" style="background-image: url("https://static.xx.fbcdn.net/images/emoji.php/v9/td8/1/16/1f4f2.png"); background-repeat: no-repeat; background-size: contain; display: inline-block; font-family: inherit; height: 16px; text-shadow: none; vertical-align: text-bottom; width: 16px;">📲</span></span><a data-ft="{"tn":"-U"}" data-lynx-mode="async" href="https://l.facebook.com/l.php?u=https%3A%2F%2FWA.me%2F918779696580&h=AT2HD7Ppfpkw9On5VvTs7NoBlaLlcJoTR-r6nn9DrNqDzGx1lwRoRgRBZ_MzdbGCNQR1XGNbesX0io9GSQPA2ze30mVFWy5uvgYxjys3Y9vMeYyGLQ3ZXKjTM096m1I8FFyV7TObjQg1TIv2QXew_1xWEg8pdO7XE79ZQcNcsr7mWvSMWdddJWuTVO0TAX-Xucv2axtnj0ILerYGXucZA8toHTNaxwWGOL-OigmsK6v03nM6ar_Sowm4S3TtfTi3wNSp8Nja8aDAlqtCyUk3cYkTucNGGxR7vBoJQjw39a0D0CppAKT0WYIcRj-kBeFsPCu99IOUpUb49ulufLrBJbBXl9dQd7-hkg3Nms3WLqslu65K3sark7xuByTc_38WtHkIgg9OJ6e5aEjre0KlMI1f0jmlFoNt0Is2PCG7NDa6CUpsMA4xSmGwsjjqIYHP1KOlN1w4qgUiVvRNOJ-p9IPvKzKkYCAcWCoPFpYse9uc6UT6LKtvZo2-zDo2cqhxAE6h-6GfMZGOxhWiC0us7KETZ568pVBZ9JRYRMAxbK2Bry_6b380FnC96x1NyCqcpwFvEp-BNgcZbO29sFdO9Ytki-U6jdBy1wgaV78KWu4eGQZBML-lDx6fv9rMZZ4mPeyBpGk-N7gFiBx-8rc" rel="noopener nofollow" style="color: #385898; cursor: pointer; font-family: inherit; text-decoration-line: none;" target="_blank">WA.me/918779696580</a></p><p style="background-color: white; color: #1d2129; font-family: Helvetica, Arial, sans-serif; font-size: 14.3px; margin: 6px 0px; text-align: center;">Write Email to <span class="_5mfr" style="font-family: inherit; margin: 0px 1px;"><span class="_6qdm" color="transparent" style="background-image: url("https://static.xx.fbcdn.net/images/emoji.php/v9/tec/1/16/1f4ee.png"); background-repeat: no-repeat; background-size: contain; display: inline-block; font-family: inherit; height: 16px; text-shadow: none; vertical-align: text-bottom; width: 16px;">📮</span></span> ask@fema.in</p><p style="background-color: white; color: #1d2129; font-family: Helvetica, Arial, sans-serif; font-size: 14.3px; margin: 6px 0px; text-align: justify;">Compounding Procedure by the RBI Authority.</p><p style="background-color: white; color: #1d2129; font-family: Helvetica, Arial, sans-serif; font-size: 14.3px; margin: 6px 0px; text-align: justify;">The RBI will receive the application on compounding. Upon reviewing the application, the RBI will keep in mind certain criteria for compounding the offence.</p><p style="background-color: white; color: #1d2129; font-family: Helvetica, Arial, sans-serif; font-size: 14.3px; margin: 6px 0px; text-align: justify;">The authority may request the applicant to provide additional information and documents. If the applicant does not provide documents within the time frame, then the authority can reject the application for compounding.</p><p style="background-color: white; color: #1d2129; font-family: Helvetica, Arial, sans-serif; font-size: 14.3px; margin: 6px 0px;"></p><div style="font-family: Arial, serif; font-size: 14.3px; text-align: justify;"><ol><li>Specific factors will be taken into consideration for compounding of offences under FEMA. The following are the factors which the authority will consider:</li><li>Any form of amount of gain as an unfair advantage, whether it is measurable.</li><li>Any form of loss which is caused by the authority or exchequer. Was the loss caused as a result of the contravention?</li><li>Any form of commercial or economic benefit received from the individual contravener.</li><li>Was the delay caused intentionally or by mistake?</li><li>Track record of the individual contravener</li><li>Whether there have been previous convictions for an offence.</li></ol></div><p style="font-family: Arial, serif; font-size: 14.3px;"></p><p style="background-color: white; color: #1d2129; font-family: Helvetica, Arial, sans-serif; font-size: 14.3px; margin: 6px 0px;"></p><p style="font-family: Arial, serif; font-size: 14.3px;"></p><p style="background-color: white; color: #1d2129; font-family: Helvetica, Arial, sans-serif; font-size: 14.3px; margin: 6px 0px; text-align: justify;">Whether the conduct of the contravener is bona fide and carried out in good faith. The amount of disclosure carried out by the individual during the pre transaction and post transaction period.</p><p style="background-color: white; color: #1d2129; font-family: Helvetica, Arial, sans-serif; font-size: 14.3px; margin: 6px 0px; text-align: center;">Appointment <span class="_5mfr" style="font-family: inherit; margin: 0px 1px;"><span class="_6qdm" color="transparent" style="background-image: url("https://static.xx.fbcdn.net/images/emoji.php/v9/t22/1/16/260e.png"); background-repeat: no-repeat; background-size: contain; display: inline-block; font-family: inherit; height: 16px; text-shadow: none; vertical-align: text-bottom; width: 16px;">☎️</span></span> <a data-ft="{"tn":"-U"}" data-lynx-mode="async" href="https://l.facebook.com/l.php?u=http%3A%2F%2Fozglaw.com%2Fappointment&h=AT2bKVlYKpOCRuAnfa3pFLBEMWA7YNMo_Ev3NsZOsyrNdECvpsOx6FQLackOy5JMd1cpCynihOgnOTiSFs2H_6yiRPEP-hwRX25RstV9QTQ8CuMxPjrdmBOJZ6Lw2pjavDpo_260D7nDPIjoKZgZB-g8kInkR_y7W57ZSSazO3lCkEhwcvPcN-Aq2JkjDO6LtH-k4Cud_aOiZieIps2cuGUXFfsPsPa-QCiup51jSu7v0FCOYnf7FnOOcf1s3-ByuUuLnZ43A2PKQkhFdCcs3Org0beyLkIWRWpD0BNGq7ly5kvYGOI82I9QR2vEkPjEm1zwQTUr_bY7oP-v7vKCnP75uhgCVAWR3ksJUy3WQT6TvKq6q6Pm2WiF4wA0i994NtDT1Cg-KeLm56G9gF7xk7Kafg94dZLu41dbg-SfL-njiM7jNSXzKRzrESrgydZVoyy4RGfM-6XojgrCYQJLq-Nh9Gbh2IG8P5NmdrZrAT0HlwbaGnu-T9y3UpnJjILbdBEIx1vghb89eZLqyV8-rYO8tAL7zMHyFA98XXPG5Mpkzu96xoHCa-2KVorxVOzaM0UZBnJZ9ShTYoHZW5WYaBCNhsk-MIphGFxP9YC1GGW_6_JR2DWTBH5vLT6dezyO5JH238P0HaCFLKO8TMQ" rel="noopener nofollow" style="color: #385898; cursor: pointer; font-family: inherit; text-decoration-line: none;" target="_blank">ozglaw.com/appointment</a></p><p style="background-color: white; color: #1d2129; font-family: Helvetica, Arial, sans-serif; font-size: 14.3px; margin: 6px 0px; text-align: center;">WhatsApp <span class="_5mfr" style="font-family: inherit; margin: 0px 1px;"><span class="_6qdm" color="transparent" style="background-image: url("https://static.xx.fbcdn.net/images/emoji.php/v9/td8/1/16/1f4f2.png"); background-repeat: no-repeat; background-size: contain; display: inline-block; font-family: inherit; height: 16px; text-shadow: none; vertical-align: text-bottom; width: 16px;">📲</span></span><a data-ft="{"tn":"-U"}" data-lynx-mode="async" href="https://l.facebook.com/l.php?u=https%3A%2F%2FWA.me%2F918779696580&h=AT2ugRknuffWr2q_5iw7cV9yaZs3Fuv6p5Si4ZC0OB5IAmDDXeidYRQuD4PGCyhFci14GTev2JFmf_rfXnP5qhnwdw7rVjqoe3SXMjVg0Mv8fJJ81NlQtdHg1E9bI4UDJ3ByhsyKNFeeq5BWIus9RNpAhU3s9JEMr6PfjhpaVZr5Xkam2rgurcF4uZUnYvmS7mOWOUTixh95o_0F9wwRUHxOuHvLktDGOft0CE2HnocbQEQn7dryb2lKo6I9SZLaCrK_NdtbmpgTYQkt2lI26-h62YuJhVcK54mN9JJxy4N20gkpxZHbXDLQ8vdLQObXpAWVpOXcvw3FSFK1dbChOUrjwx7Og-BdtMAkrS_FpW9TZRLBja4OeoJbq_ZjY3xZNwAeKI04SoK6I5YGF6XfGuPycAw3quEER46ntJCAP9HmuAo8rCCyEkMRKwVw_DVRcnKBsofYdFcEmeV9nRq_mL-vwSG_TjwND9tvLVg6ZT9NwsY_P3KwAlhS3T-cP7XJ6n6YyauLk9PnVakUnMgnLIOKMU3B_qkgItzS-oVqGObxlXvrJadCQHrV4g6-dXIiRSWWBcPK2NdOWugjRhX8U4t7f2pIqePxd_kjPrn5E6GmYkyqehBWUr8-OpoPFwjZ37819LbVP1bBCGHmDDQ" rel="noopener nofollow" style="color: #385898; cursor: pointer; font-family: inherit; text-decoration-line: none;" target="_blank">WA.me/918779696580</a></p><p style="background-color: white; color: #1d2129; font-family: Helvetica, Arial, sans-serif; font-size: 14.3px; margin: 6px 0px; text-align: center;">Write Email to <span class="_5mfr" style="font-family: inherit; margin: 0px 1px;"><span class="_6qdm" color="transparent" style="background-image: url("https://static.xx.fbcdn.net/images/emoji.php/v9/tec/1/16/1f4ee.png"); background-repeat: no-repeat; background-size: contain; display: inline-block; font-family: inherit; height: 16px; text-shadow: none; vertical-align: text-bottom; width: 16px;">📮</span></span> ask@fema.in</p><p style="background-color: white; color: #1d2129; font-family: Helvetica, Arial, sans-serif; font-size: 14.3px; margin: 6px 0px; text-align: justify;">Penalty for Compounding of Offences under FEMA</p><p style="background-color: white; color: #1d2129; font-family: Helvetica, Arial, sans-serif; font-size: 14.3px; margin: 6px 0px; text-align: justify;">Under the provisions of FEMA, the penalty for contravention of any offence is up to three times the amount subject to contravention. However, the amount for compounding an offence would be determined by the authority such as the RBI. Such amount is quantifiable.</p><p style="background-color: white; color: #1d2129; font-family: Helvetica, Arial, sans-serif; font-size: 14.3px; margin: 6px 0px; text-align: justify;">Upon receiving the application, the compounding officer would provide a judgement against the application. The judgement must be provided within 180 days of the compounding application. Time can be counted from the day the application is submitted to the RBI.</p><p style="background-color: white; color: #1d2129; font-family: Helvetica, Arial, sans-serif; font-size: 14.3px; margin: 6px 0px; text-align: justify;">The applicant can make a personal representation. If the applicant wants to appear personally then the RBI would direct the applicant to submit the application directly to the compounding officer for the judgement. You may appointment Ozg Lawyers to deal with any kinds of compounding matters.</p><p style="background-color: white; color: #1d2129; font-family: Helvetica, Arial, sans-serif; font-size: 14.3px; margin: 6px 0px; text-align: justify;">The officer providing the judgement would exercise all powers under FEMA. First the details of the penalty carried out would be mentioned by the officer and a copy of the compounding order would also be provided to the applicant. This would be as per sub rule (2) of Rule 8 of Foreign Exchange (Compounding Proceedings) Rules, 2000. Apart from this a copy of the compounding order will also be present with the adjudicating officer.</p><p style="background-color: white; color: #1d2129; font-family: Helvetica, Arial, sans-serif; font-size: 14.3px; margin: 6px 0px; text-align: center;">Appointment <span class="_5mfr" style="font-family: inherit; margin: 0px 1px;"><span class="_6qdm" color="transparent" style="background-image: url("https://static.xx.fbcdn.net/images/emoji.php/v9/t22/1/16/260e.png"); background-repeat: no-repeat; background-size: contain; display: inline-block; font-family: inherit; height: 16px; text-shadow: none; vertical-align: text-bottom; width: 16px;">☎️</span></span> <a data-ft="{"tn":"-U"}" data-lynx-mode="async" href="https://l.facebook.com/l.php?u=http%3A%2F%2Fozglaw.com%2Fappointment&h=AT3JkQ2WMxINDcZfBjgqNPhr_IXxeB83ON9_qMJdAEnW0v4q1l0VUj9aP-_MbX9t3FvpzuK13PQiQNLzH3UjOJ791GKRQfLo4DPAxaMpX6DP_bYUAZ7Y7-sSiX8OUuN7y19WhOAKYYYHM643VLONmwcOX-SKsdMkIITcgPzFwRsNwLg_r4b1B3CGtc1OTNlBmS_JAZVhBogIC1admqJcUPQvaQSNGz0vEqsOHjPgq3wIt4Je1k7xOjcZe_s7cngVRB6pMVMzWQY1ngUaFIf8ZaTcTjidGvKs07oMUdEJmpT71HVFE1r90VKll_GYigJvx5pEr7Xfy7jMticF3KikyGWj5O741yZLMVnOPWHbE211zO5kD63ICLrLzqvEDn1cdt6LQHIS_x0qcz3pNiQ5RFlrOVdGZdRtbd_c0MZGq2FtNmSKAwSulmNxFvrW1iFj19jXmZbEiDEq1FiXpi2UFPFDCqlwLndpZy7C8q1-Zh_lbzmpHWpGxZLOCHkHMGLUY0APcvEqsmOGvCy7wKSdb7Dvyq7_PMr9APKo5Nel40P6lNVKhn3zz_-_Yv5r7KZqzSJEKJDhi_HfUQUgmrAfCO6OV2eZCe14vQQs_H0-QLyKg8zpC7Z7OtWy37K83xZ-vpNyVpDwoB30INKcx8c" rel="noopener nofollow" style="color: #385898; 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cursor: pointer; font-family: inherit; text-decoration-line: none;">facebook.com/femaconsultant</a></p><p style="background-color: white; color: #1d2129; font-family: Helvetica, Arial, sans-serif; font-size: 14.3px; margin: 6px 0px; text-align: justify;">Payment after order for compounding for offences -</p><p style="background-color: white; color: #1d2129; font-family: Helvetica, Arial, sans-serif; font-size: 14.3px; margin: 6px 0px; text-align: justify;">Compounding means to reduce the crime by paying some form of compromise to the other party. Therefore the individual carrying out a contravention would make an application for compounding the contravention under FEMA. If the adjudicating officer has allowed the order for compounding the offence, then the individual would require paying the adjudicating officer and the authority.</p><p style="background-color: white; color: #1d2129; font-family: Helvetica, Arial, sans-serif; font-size: 14.3px; margin: 6px 0px; text-align: justify;">The amount for compounding would be paid through a demand draft in favour of the RBI. This payment must be made within 15 days from the compounding order. The mode of payment and manner in which the demand draft is drawn would be provided in the compounding order.</p><p style="background-color: white; color: #1d2129; font-family: Helvetica, Arial, sans-serif; font-size: 14.3px; margin: 6px 0px; text-align: justify;">An order which is passed by the authority is absolute. The individual paying the compounding penalty is not absolved or relinquished from paying the compounding amount after the order is passed. The individual has to compulsorily pay the compounding fee to the authority. When the sum is paid a certificate for compounding would be provided by the RBI.</p><p style="background-color: white; color: #1d2129; font-family: Helvetica, Arial, sans-serif; font-size: 14.3px; margin: 6px 0px; text-align: center;">Appointment <span class="_5mfr" style="font-family: inherit; margin: 0px 1px;"><span class="_6qdm" color="transparent" style="background-image: url("https://static.xx.fbcdn.net/images/emoji.php/v9/t22/1/16/260e.png"); background-repeat: no-repeat; background-size: contain; display: inline-block; font-family: inherit; height: 16px; text-shadow: none; vertical-align: text-bottom; width: 16px;">☎️</span></span> <a data-ft="{"tn":"-U"}" data-lynx-mode="async" href="https://l.facebook.com/l.php?u=http%3A%2F%2Fozglaw.com%2Fappointment&h=AT2uVuSWB8RLmvcfQRWged7B9aECtavY2hnJ_ezh6hUWR2UZlnMSbFIA2hZD5qWCzFK_FOLMj8FWMxAEqZCDu7fdI8z3tZR8P0Anhqugpnt1bZs8cdwUGL73KF5IBfHq8ETeBOOH0nDqk8AKANM6vX07mZBASNUw6BuMvweptj_HWd8rh7tx4CgYaW2nSU8ntS6pb-Mx_pgUN6pfuF8jOUD__uDOpEDd8WOl5ozTtmNbVMegKCEoNG_0JXp9LGzwQFSm_bb8FFG6ifRMiCcGhzzC6VPnZvHzQYzbTsiWI3SRmohIx6LZQY4wmagQL0k0mqCitMU2MsLA24efX1VaSOQoRoLIQdv3vr6ApGZDsctxWhrUvy1n2d-B7PWsN9fX9LZ-FQlU-kR-B0wM1ttNdGAzTrHXYy_Q6XHdnc6SHxjOpbcpsOB6aNuqRIozuaNmD1nNBdrnPrCfjDZRqzu8z-7SGfD6-dNfXDzMFHes6TGiuKXYTyT8hlBtxbx5IX7aYi2NhEi_-dk02_rWcRHSqPFnDISwI0zLI663-tP0poX6s-tJmnrzZYV4xZjKR1PyvNSIeyySMOw2A_l7xuzNPmoiH6R0OV7xmQX4geXeHNjcdH2MsNMb3cRIR7yxyF0xjbiyY0ZvhZJXy05qlik" rel="noopener nofollow" style="color: #385898; 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cursor: pointer; font-family: inherit; text-decoration-line: none;"><span class="_5afx" style="direction: ltr; font-family: inherit; unicode-bidi: isolate;"><span aria-label="hashtag" class="_58cl _5afz" style="color: #365899; font-family: inherit; unicode-bidi: isolate;">#</span><span class="_58cm" style="font-family: inherit;">OzgIndia</span></span></a><span style="color: #1d2129;"> </span></div>Unknownnoreply@blogger.com0tag:blogger.com,1999:blog-958451404833387205.post-38609792937303535562020-12-09T19:12:00.005-08:002020-12-09T19:28:53.530-08:00FEMA Compounding Rules, 2000<p style="text-align: justify;">Published vide G.S.R. 383(E), dated 3.5.2000, published in the Gazette of India, Ext., Pt. II, Section 3(i), dated 4.5.2000.</p><p style="text-align: justify;">11/556</p><p style="text-align: justify;">In exercise of the powers conferred by section 46 read with sub-section (1) of section 15 of the Foreign Exchange Management Act, 1999 (42 of 1999), the Central Government hereby makes the following rules relating to compounding contraventions under Chapter IV of the said Act, namely:-</p><p style="text-align: justify;"><br /></p><p style="text-align: justify;">1. Short title and commencement .-(1) These rules may be called The Foreign Exchange (Compounding Proceedings) Rules, 2000.</p><p style="text-align: justify;"><br /></p><p style="text-align: justify;">(2) They shall come into force on the 1st day of June, 2000.</p><p style="text-align: justify;"><br /></p><p style="text-align: justify;">2. Definitions .-In these rules, unless the context otherwise requires,-</p><p style="text-align: justify;"><br /></p><p style="text-align: justify;">(a) "Act" means the Foreign Exchange Management Act, 1999 (42 of 1999);</p><p style="text-align: justify;"><br /></p><p style="text-align: justify;"><br /></p><p style="text-align: justify;">(b) "authorised officer" means an officer authorised under sub-rule (1) of rule 3;</p><p style="text-align: justify;"><br /></p><p style="text-align: justify;"><br /></p><p style="text-align: justify;">(c) "applicant" means a person who makes an application under section 15(1) of the Act to the compounding authority;</p><p style="text-align: justify;"><br /></p><p style="text-align: justify;"><br /></p><p style="text-align: justify;">(d) "Compounding Order" means an order issued under sub-section (1) of section 15 of the Act;</p><p style="text-align: justify;"><br /></p><p style="text-align: justify;"><br /></p><p style="text-align: justify;">(e) "Form" means a form appended to these rules;</p><p style="text-align: justify;"><br /></p><p style="text-align: justify;"><br /></p><p style="text-align: justify;">(f) "section" means a section of the Act;</p><p style="text-align: justify;"><br /></p><p style="text-align: justify;"><br /></p><p style="text-align: justify;">(g) all other words and expressions used in these rules and not defined but defined in the Act, shall have the meaning respectively assigned to them in the Act.</p><p style="text-align: justify;"><br /></p><p style="text-align: justify;"><br /></p><p style="text-align: justify;">3. (1) "Compounding Authority" means the persons authorised by the Central Government under sub-section (1) of section 15 of the Act, namely:-</p><p style="text-align: justify;"><br /></p><p style="text-align: justify;">(a) an officer of the Enforcement Directorate not below the rank of Deputy Director or Deputy Legal Adviser (DLA);</p><p style="text-align: justify;"><br /></p><p style="text-align: justify;"><br /></p><p style="text-align: justify;">(b) an officer of the Reserve Bank of India not below the rank of the Assistant General Manager.</p><p style="text-align: justify;"><br /></p><p style="text-align: justify;"><br /></p><p style="text-align: justify;">4. Power of Reserve Bank to compound contravention .- [(1) If any person contravenes any provisions of the Foreign Exchange Management Act, 1999 (42 of 1999) except clause (a) of section 3 of that Act]-</p><p style="text-align: justify;"><br /></p><p style="text-align: justify;">(a) in case where the sum involved in such contravention is [ten lakhs ]rupees or below, by the Assistant General Manager of the Reserve Bank of India;</p><p style="text-align: justify;"><br /></p><p style="text-align: justify;"><br /></p><p style="text-align: justify;">(b) in case where the sum involved in such contravention is more than rupees [ten lakhs] but less than rupees [forty lakhs], by the Deputy General Manager of Reserve Bank of India;</p><p style="text-align: justify;"><br /></p><p style="text-align: justify;"><br /></p><p style="text-align: justify;">(c) in case where the sum involved in the contravention is rupees [forty lakhs] or more but less than rupees [one hundred lakhs] by the General Manager of Reserve Bank of India;</p><p style="text-align: justify;"><br /></p><p style="text-align: justify;"><br /></p><p style="text-align: justify;">(d) in case the sum involved in such contravention is rupees [one hundred lakhs] or more, by the Chief General Manager of the Reserve Bank of India:</p><p style="text-align: justify;"><br /></p><p style="text-align: justify;"><br /></p><p style="text-align: justify;">Provided further that no contravention shall be compounded unless the amount involved in such contravention is quantifiable.</p><p style="text-align: justify;"><br /></p><p style="text-align: justify;">(2) Nothing contained in sub-section (1) shall apply to a contravention committed by any person within a period of three years from the date on which a similar contravention committed by him was compounded under these rules.</p><p style="text-align: justify;"><br /></p><p style="text-align: justify;">Explanation .-For the purposes of this rule, any second or subsequent contravention committed after the expiry of a period of three years from the date on which the contravention was previously compounded shall be deemed to be a first contravention.</p><p style="text-align: justify;"><br /></p><p style="text-align: justify;">(3) Every officer specified under sub-rule (1) of rule 4 of the Reserve Bank of India shall exercise the powers to compound any contravention subject to the direction, control and supervision of the Governor of the Reserve Bank of India.</p><p style="text-align: justify;"><br /></p><p style="text-align: justify;">(4) Every application for compounding any contravention under this rule shall be made in Form to the Reserve Bank of India, Exchange Control Department, Central Office, Mumbai along with a fee of Rs. 5,000 by Demand Draft in favour of compounding authority.</p><p style="text-align: justify;"><br /></p><p style="text-align: justify;">5. The Power of Enforcement Directorate to compound contraventions .- [(1) If any person contravenes provisions of section 3(a) of the Foreign Exchange Management Act]-</p><p style="text-align: justify;"><br /></p><p style="text-align: justify;">(a) in case where the sum involved in such contravention is five lakhs rupees or below, by the Deputy Director of the Directorate of Enforcement;</p><p style="text-align: justify;"><br /></p><p style="text-align: justify;"><br /></p><p style="text-align: justify;">(b) in case where the sum involved in such contravention is more than rupees five lakhs but less than rupees ten lakhs, by the Additional Director of the Directorate of Enforcement;</p><p style="text-align: justify;"><br /></p><p style="text-align: justify;"><br /></p><p style="text-align: justify;">(c) in case where the sum involved in the contravention is rupees ten lakhs or more but less than fifty lakh rupees, by the Special Director of the Directorate of Enforcement;</p><p style="text-align: justify;"><br /></p><p style="text-align: justify;"><br /></p><p style="text-align: justify;">(d) in case where the sum involved in the contravention is rupees fifty lakhs or more but less than one crore rupees by Special Director with Deputy Legal Adviser of the Directorate of Enforcement;</p><p style="text-align: justify;"><br /></p><p style="text-align: justify;"><br /></p><p style="text-align: justify;">(e) in case the sum involved in such contravention is one crore rupees or more, by the Director of Enforcement with Special Director of the Enforcement Directorate:</p><p style="text-align: justify;"><br /></p><p style="text-align: justify;"><br /></p><p style="text-align: justify;">Provided further that no contravention shall be compounded unless the amount involved in such contravention is quantifiable.</p><p style="text-align: justify;"><br /></p><p style="text-align: justify;">(2) Nothing contained in sub-section (1) shall apply to a contravention committed by any person within a period of three years from the date on which a similar contravention committed by him was compounded under these rules.</p><p style="text-align: justify;"><br /></p><p style="text-align: justify;">Explanation .-For the purposes of this rule, any second or subsequent contravention committed after the expiry of a period of three years from the date on which the contravention was previously compounded shall be deemed to be a first contravention.</p><p style="text-align: justify;"><br /></p><p style="text-align: justify;">(3) Every officer of the Directorate of Enforcement specified under sub-rule (1) of this rule shall exercise the powers to compound any contravention subject to the direction, control and supervision of the Director of Enforcement.</p><p style="text-align: justify;"><br /></p><p style="text-align: justify;">(4) Every application for compounding any contravention under this rule shall be made in Form to the Director, Directorate of Enforcement, New Delhi, alongwith a fee of Rs. 5,000 by DD in favour of the Compounding Authority.</p><p style="text-align: justify;"><br /></p><p style="text-align: justify;">6. Where any contravention is compounded before the adjudication of any contravention under section 16, no inquiry shall be held for adjudication of such contravention in relation to such contravention against the person in relation to whom the contravention is so compounded.</p><p style="text-align: justify;"><br /></p><p style="text-align: justify;">7. Where the compounding of any contravention is made after making of a complaint under sub-section (3) of section 16, such compounding shall be brought by the authority specified in rule 4 or rule 5 in writing, to the notice of the Adjudicating Authority and on such notice of the compounding of the contravention being given, the person in relation to whom the contravention is so compounded shall be discharged.</p><p style="text-align: justify;"><br /></p><p style="text-align: justify;">8. Procedure for compounding .-(1) The Compounding Authority may call for any information, record or any other documents relevant to the compounding proceedings.</p><p style="text-align: justify;"><br /></p><p style="text-align: justify;">(2) The Compounding Authority shall pass an order of compounding after affording an opportunity of being heard to all the concerned as expeditiously as possible and not later than 180 days from the date of application.</p><p style="text-align: justify;"><br /></p><p style="text-align: justify;">[Provided that with respect to any proceeding initiated under rule 4, if the Enforcement Directorate is of the view that the said proceeding relates to a serious contravention suspected of money laundering, terror financing or affecting sovereignty and integrity of the nation, the Compounding Authority shall not proceed with the matter and shall remit the case to the appropriate Adjudicating Authority for adjudicating contravention under section 13]</p><p style="text-align: justify;"><br /></p><p style="text-align: justify;">[9. Payment of amount compounded .-The sum for which the contravention is compounded as specified in the order of compounding under sub-rule (2) of rule 8, shall be paid by demand draft in favour of the Compounding Authority within fifteen days from the date of the order of compounding of such contravention.]</p><p style="text-align: justify;"><br /></p><p style="text-align: justify;">10. In case a person fails to pay the sum compounded in accordance with rule 9 within the time specified in that rule, he shall be deemed to have never made an application for compounding of any contravention under these rules and the provisions of the Act for contravention shall apply to him.</p><p style="text-align: justify;"><br /></p><p style="text-align: justify;">11. No contravention shall be compounded if an appeal has been filed under section 17 or section 19 of the Act.</p><p style="text-align: justify;"><br /></p><p style="text-align: justify;">12. Contents of the order of the Compounding Authority .-(1) Every order shall specify the provisions of the Act or of the rules, directions, requisitions or orders made thereunder in respect of which contravention has taken place alongwith details of the alleged contravention.</p><p style="text-align: justify;"><br /></p><p style="text-align: justify;">(2) Every such order shall be dated and signed by the Compounding Authority under his seal.</p><p style="text-align: justify;"><br /></p><p style="text-align: justify;">13. Copy of the order .-One copy of the order made under rule 8(2) shall be supplied to the applicant and the Adjudicating Authority, as the case may be.</p><p style="text-align: justify;"><br /></p><p style="text-align: justify;">FORM</p><p style="text-align: justify;"><br /></p><p style="text-align: justify;"><br /></p><p style="text-align: justify;">(See Rule 4 or 5)</p><p style="text-align: justify;"><br /></p><p style="text-align: justify;"><br /></p><p style="text-align: justify;">(To be filed in duplicate and shall be accompanied by certified copy of the Memorandum issued)</p><p style="text-align: justify;"><br /></p><p style="text-align: justify;"><br /></p><p style="text-align: justify;">1. Name of the applicant (in block letters) :</p><p style="text-align: justify;"><br /></p><p style="text-align: justify;">2. Full address of the applicant :</p><p style="text-align: justify;"><br /></p><p style="text-align: justify;">3. Whether the applicant is resident in India or resident outside India [Please refer to section 2(v) of the Act] :</p><p style="text-align: justify;"><br /></p><p style="text-align: justify;">4. Name of the Adjudicating Authority before whom the case is pending :</p><p style="text-align: justify;"><br /></p><p style="text-align: justify;">5. Nature of the contravention [according to sub-section (1) of section 13] :</p><p style="text-align: justify;"><br /></p><p style="text-align: justify;">6. Brief facts of the case :</p><p style="text-align: justify;"><br /></p><p style="text-align: justify;">7. Details of fee for application of compounding :</p><p style="text-align: justify;"><br /></p><p style="text-align: justify;">8. Any other information relevant to the case :</p><p style="text-align: justify;"><br /></p><p style="text-align: justify;">I/we declare that the particulars given above are true and correct to the best of my/our knowledge and belief and that I/We am/are willing to accept any direction/order of the Compounding Authority in connection with compounding of my/our case.</p><p style="text-align: justify;"><br /></p><p style="text-align: justify;">...............................</p><p style="text-align: justify;"><br /></p><p style="text-align: justify;"><br /></p><p style="text-align: justify;">Signature of applicant</p><p style="text-align: justify;"><br /></p><p style="text-align: justify;"><br /></p><p style="text-align: justify;">Dated.............................</p><p style="text-align: justify;"><br /></p><p style="text-align: justify;"><br /></p><p style="text-align: justify;">Also check out following FEMA law posts by Ozg Lawyers</p><p style="text-align: justify;"><br /></p><p style="text-align: justify;"><br /></p><p style="text-align: justify;"> Foreign Exchange Management Act, 1999</p><p style="text-align: justify;"><br /></p><p style="text-align: justify;"> Foreign Exchange (Authentication of Documents) Rules, 2000</p><p style="text-align: justify;"><br /></p><p style="text-align: justify;"> Foreign Exchange (Compounding Proceedings) Rules, 2000</p><p style="text-align: justify;"><br /></p><p style="text-align: justify;"> Foreign Exchange Management (Acquisition and Transfer of Immovable Property In India) Regulations, 2000</p><p style="text-align: justify;"><br /></p><p style="text-align: justify;"> Foreign Exchange Management (Acquisition and Transfer of Immovable Property Outside India) Regulations, 2000</p><p style="text-align: justify;"><br /></p><p style="text-align: justify;"> Foreign Exchange Management (Acquisition and Transfer of Immovable Property Outside India) Regulations, 2015</p><p style="text-align: justify;"><br /></p><p style="text-align: justify;"> Foreign Exchange Management (Acquisition and Transfer of Immovable Property in India) Regulations, 2018</p><p style="text-align: justify;"><br /></p><p style="text-align: justify;"> Foreign Exchange Management (Adjudication Proceedings and Appeal) Rules, 2000</p><p style="text-align: justify;"><br /></p><p style="text-align: justify;"> Foreign Exchange Management (Borrowing Or Lending In Foreign Exchange) Regulations, 2000</p><p style="text-align: justify;"><br /></p><p style="text-align: justify;"> Foreign Exchange Management (Borrowing and Lending In Rupees) Regulations, 2000</p><p style="text-align: justify;"><br /></p><p style="text-align: justify;"> Foreign Exchange Management (Borrowing and Lending) Regulations, 2018</p><p style="text-align: justify;"><br /></p><p style="text-align: justify;"> Foreign Exchange Management (Cross Border Merger) Regulations, 2018</p><p style="text-align: justify;"><br /></p><p style="text-align: justify;"> Foreign Exchange Management (Current Account Transactions) Rules, 2000</p><p style="text-align: justify;"><br /></p><p style="text-align: justify;"> Foreign Exchange Management (Debt Instruments) Regulations, 2019</p><p style="text-align: justify;"><br /></p><p style="text-align: justify;"> Foreign Exchange Management (Deposit) Regulations, 2000</p><p style="text-align: justify;"><br /></p><p style="text-align: justify;"> Foreign Exchange Management (Deposit) Regulations, 2016</p><p style="text-align: justify;"><br /></p><p style="text-align: justify;"> Foreign Exchange Management (Encashment of Draft, Cheque, Instrument and Payment of Interest) Rules, 2000</p><p style="text-align: justify;"><br /></p><p style="text-align: justify;"> Foreign Exchange Management (Establishment In India of Branch Or office Or Other Place of Business) Regulations, 2000</p><p style="text-align: justify;"><br /></p><p style="text-align: justify;"> Foreign Exchange Management (Establishment in India of a branch office or a liaison office or a project office or any other place of business) Regulations, 2016</p><p style="text-align: justify;"><br /></p><p style="text-align: justify;"> Foreign Exchange Management (Export and Import of Currency) Regulations, 2000</p><p style="text-align: justify;"><br /></p><p style="text-align: justify;"> Foreign Exchange Management (Export and Import of Currency) Regulations, 2015</p><p style="text-align: justify;"><br /></p><p style="text-align: justify;"> Foreign Exchange Management (Export of Goods and Services) Regulations, 2000</p><p style="text-align: justify;"><br /></p><p style="text-align: justify;"> Foreign Exchange Management (Export of Goods and Services) Regulations, 2015</p><p style="text-align: justify;"><br /></p><p style="text-align: justify;"> Foreign Exchange Management (Foreign Currency Accounts By A Person Resident In India) Regulations, 2000</p><p style="text-align: justify;"><br /></p><p style="text-align: justify;"> Foreign Exchange Management (Foreign Currency Accounts by a Person Resident in India) Regulations, 2015</p><p style="text-align: justify;"><br /></p><p style="text-align: justify;"> Foreign Exchange Management (Foreign Exchange Derivative Contracts) Regulations, 2000</p><p style="text-align: justify;"><br /></p><p style="text-align: justify;"> Foreign Exchange Management (Guarantees) Regulations, 2000</p><p style="text-align: justify;"><br /></p><p style="text-align: justify;"> Foreign Exchange Management (Insurance) Regulations, 2000</p><p style="text-align: justify;"><br /></p><p style="text-align: justify;"> Foreign Exchange Management (Insurance) Regulations, 2015</p><p style="text-align: justify;"><br /></p><p style="text-align: justify;"> Foreign Exchange Management (International Financial Services Centre) Regulations, 2015</p><p style="text-align: justify;"><br /></p><p style="text-align: justify;"> Foreign Exchange Management (Investment In Firm Or Proprietary Concern In India) Regulations, 2000</p><p style="text-align: justify;"><br /></p><p style="text-align: justify;"> Foreign Exchange Management (Issue of Security In India By A Branch office Or Agency of A Person Resident Outside India) Regulations, 2000</p><p style="text-align: justify;"><br /></p><p style="text-align: justify;"> Foreign Exchange Management (Manner of Receipt and Payment) Regulations, 2000</p><p style="text-align: justify;"><br /></p><p style="text-align: justify;"> Foreign Exchange Management (Mode of Payment and Reporting of Non-Debt Instruments) Regulations, 2019</p><p style="text-align: justify;"><br /></p><p style="text-align: justify;"> Foreign Exchange Management (Permissible Capital Account Transactions) Regulations, 2000</p><p style="text-align: justify;"><br /></p><p style="text-align: justify;"> Foreign Exchange Management (Possession and Retention of Foreign Currency) Regulations, 2000</p><p style="text-align: justify;"><br /></p><p style="text-align: justify;"> Foreign Exchange Management (Possession and Retention of Foreign Currency) Regulations, 2015</p><p style="text-align: justify;"><br /></p><p style="text-align: justify;"> Foreign Exchange Management (Realisation, Repatriation and Surrender of Foreign Exchange) Regulations, 2000</p><p style="text-align: justify;"><br /></p><p style="text-align: justify;"> Foreign Exchange Management (Realisation, repatriation and surrender of foreign exchange) Regulations, 2015</p><p style="text-align: justify;"><br /></p><p style="text-align: justify;"> Foreign Exchange Management (Regularization of assets held abroad by a person resident in India) Regulations, 2015</p><p style="text-align: justify;"><br /></p><p style="text-align: justify;"> Foreign Exchange Management (Remittance of Assets) Regulations, 2000</p><p style="text-align: justify;"><br /></p><p style="text-align: justify;"> Foreign Exchange Management (Remittance of Assets) Regulations, 2016</p><p style="text-align: justify;"><br /></p><p style="text-align: justify;"> Foreign Exchange Management (Removal of Difficulties) Order, 2000</p><p style="text-align: justify;"><br /></p><p style="text-align: justify;"> Foreign Exchange Management (Transfer Or Issue Of Security By A Person Resident Outside India) Regulations, 2000</p><p style="text-align: justify;"><br /></p><p style="text-align: justify;"> Foreign Exchange Management (Transfer Or Issue of Any Foreign Security) Regulations, 2004</p><p style="text-align: justify;"><br /></p><p style="text-align: justify;"> Foreign Exchange Management (Transfer or Issue of Security by a Person Resident Outside India) Regulations, 2017</p><p style="text-align: justify;"><br /></p><p style="text-align: justify;"> Foreign Exchange Management (offshore Banking Unit) Regulations, 2002</p><p style="text-align: justify;"><br /></p><p style="text-align: justify;"> Foreign Exchange Management Act, 1999</p><p style="text-align: justify;"><br /></p><p style="text-align: justify;"> Foreign Exchange Management Withdrawal of General Permission To Overseas Corporate Bodies (Ocbs) Regulations, 2003</p><p style="text-align: justify;"><br /></p><p style="text-align: justify;"> The Foreign Exchange Management (Manner of Receipt and Payment) Regulations, 2016</p><p style="text-align: justify;"><br /></p><p style="text-align: justify;"><br /></p><p style="text-align: justify;"><br /></p><p style="text-align: justify;"><br /></p><p style="text-align: justify;"><br /></p><p style="text-align: justify;"><br /></p>Unknownnoreply@blogger.com0tag:blogger.com,1999:blog-958451404833387205.post-22069721313097350962019-07-12T01:46:00.001-07:002019-07-12T01:46:59.737-07:00How to File FLA Return at RBI-FLAIR portal?<br />
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<b><span style="font-size: 16pt; line-height: 22.8267px;">Foreign Liabilities and Assets Information Reporting (FLAIR)</span></b><b><span style="font-family: "times new roman" , "serif"; font-size: 18pt; line-height: 25.68px;"><o:p></o:p></span></b></div>
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<b><span style="font-family: "times new roman" , "serif"; font-size: 14pt; line-height: 19.9733px;">User Manual for submission of online FLA Form</span></b><span style="font-family: "times new roman" , "serif"; font-size: 14pt; line-height: 19.9733px;"> (Company/LLP/</span><span style="font-size: 12pt; line-height: 17.12px;"> </span><span style="font-family: "times new roman" , "serif"; font-size: 14pt; line-height: 19.9733px;">Others)<o:p></o:p></span></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12pt; line-height: 17.12px;">1. FLA online form <span style="mso-spacerun: yes;"> </span><o:p></o:p></span></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12pt; line-height: 17.12px;">1.1 Logging on to FLA online form<o:p></o:p></span></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12pt; line-height: 17.12px;">Step 1: Enter your user name, new password and valid Captcha. (The captcha is case sensitive.)<o:p></o:p></span></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12pt; line-height: 17.12px;">Step 2: Enter OTP code (the user will receive the OTP on registered E-mail ID for login)<o:p></o:p></span></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12pt; line-height: 17.12px;">1.2 Entry in FLA online form:<o:p></o:p></span></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12pt; line-height: 17.12px;"><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span>On successful login, the home page (dashboard) is displayed.<o:p></o:p></span></div>
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<span style="mso-bidi-language: AR-SA; mso-fareast-language: EN-IN; mso-no-proof: yes;"><v:shapetype coordsize="21600,21600" filled="f" id="_x0000_t75" o:preferrelative="t" o:spt="75" path="m@4@5l@4@11@9@11@9@5xe" stroked="f"><v:stroke joinstyle="miter"><v:formulas><v:f eqn="if lineDrawn pixelLineWidth 0"><v:f eqn="sum @0 1 0"><v:f eqn="sum 0 0 @1"><v:f eqn="prod @2 1 2"><v:f eqn="prod @3 21600 pixelWidth"><v:f eqn="prod @3 21600 pixelHeight"><v:f eqn="sum @0 0 1"><v:f eqn="prod @6 1 2"><v:f eqn="prod @7 21600 pixelWidth"><v:f eqn="sum @8 21600 0"><v:f eqn="prod @7 21600 pixelHeight"><v:f eqn="sum @10 21600 0"></v:f></v:f></v:f></v:f></v:f></v:f></v:f></v:f></v:f></v:f></v:f></v:f></v:formulas><v:path gradientshapeok="t" o:connecttype="rect" o:extrusionok="f"><o:lock aspectratio="t" v:ext="edit"></o:lock></v:path></v:stroke></v:shapetype><v:shape id="Picture_x0020_1" o:spid="_x0000_i1031" style="height: 203.25pt; mso-wrap-style: square; visibility: visible; width: 507.75pt;" type="#_x0000_t75"><v:imagedata o:title="" src="file:///C:\Users\keda\AppData\Local\Temp\msohtmlclip1\01\clip_image001.png"></v:imagedata></v:shape></span><span style="mso-no-proof: yes;"><o:p></o:p></span></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12pt; line-height: 17.12px;">Step 1: Click on the top - left option button to open Menu. Click on “FLA Online Form”.<o:p></o:p></span></div>
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<div class="MsoNormal">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt; line-height: 17.12px;">Step 2: Then click on “Start Filing FLA form”.<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="mso-bidi-language: AR-SA; mso-fareast-language: EN-IN; mso-no-proof: yes;"><v:shape id="Picture_x0020_7" o:spid="_x0000_i1029" style="height: 174.75pt; mso-wrap-style: square; visibility: visible; width: 490.5pt;" type="#_x0000_t75"><v:imagedata o:title="" src="file:///C:\Users\keda\AppData\Local\Temp\msohtmlclip1\01\clip_image003.png"></v:imagedata></v:shape></span><span style="font-family: "times new roman" , "serif"; font-size: 12pt; line-height: 17.12px;"><o:p></o:p></span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt; line-height: 17.12px;">Following screen will appear:<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="mso-bidi-language: AR-SA; mso-fareast-language: EN-IN; mso-no-proof: yes;"><v:shape id="Picture_x0020_5" o:spid="_x0000_i1028" style="height: 228pt; mso-wrap-style: square; visibility: visible; width: 493.5pt;" type="#_x0000_t75"><v:imagedata o:title="" src="file:///C:\Users\keda\AppData\Local\Temp\msohtmlclip1\01\clip_image004.png"></v:imagedata></v:shape></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 12pt; line-height: 17.12px;"><o:p></o:p></span></b></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 12pt; line-height: 17.12px;">2. Section I<o:p></o:p></span></b></div>
<div class="MsoNormal">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt; line-height: 17.12px;">The fields in the FLA online Form for Section I are described in the following table.<span style="mso-spacerun: yes;"> </span><o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: normal; margin-bottom: 0cm;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 12pt;">All fields are mandatory, can’t be left blank.<o:p></o:p></span></b></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; margin-left: -.25pt; mso-border-alt: solid windowtext .5pt; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184; width: 643px;"><tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"><td colspan="3" style="border: 1pt solid; padding: 0cm 5.4pt; width: 482.25pt;" valign="top" width="643"><div align="center" class="MsoNormal" style="line-height: normal; margin: 3pt 0cm; text-align: center;">
<b><span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Table 2.1: Fields of Section I in the FLA online Form<o:p></o:p></span></b></div>
</td></tr>
<tr style="mso-yfti-irow: 1;"><td style="border: 1pt solid; padding: 0cm 5.4pt; width: 28.5pt;" valign="top" width="38"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<b><span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Sr.<o:p></o:p></span></b></div>
<div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<b><span style="font-family: "times new roman" , "serif"; font-size: 12pt;">No.<o:p></o:p></span></b></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 191.25pt;" valign="top" width="255"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<b><span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Field Name<o:p></o:p></span></b></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 262.5pt;" valign="top" width="350"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<b><span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Field Description<o:p></o:p></span></b></div>
</td></tr>
<tr style="mso-yfti-irow: 2;"><td style="border: 1pt solid; padding: 0cm 5.4pt; width: 28.5pt;" valign="top" width="38"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">1<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 191.25pt;" valign="top" width="255"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Year<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 262.5pt;" valign="top" width="350"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Choose Year from drop down menu<o:p></o:p></span></div>
</td></tr>
<tr style="mso-yfti-irow: 3;"><td style="border: 1pt solid; padding: 0cm 5.4pt; width: 28.5pt;" valign="top" width="38"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">2<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 191.25pt;" valign="top" width="255"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">1. Name of the Indian Company*<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 262.5pt;" valign="top" width="350"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Pre-filled, non-editable as per the FLA registration form<o:p></o:p></span></div>
</td></tr>
<tr style="mso-yfti-irow: 4;"><td style="border: 1pt solid; padding: 0cm 5.4pt; width: 28.5pt;" valign="top" width="38"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">3<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 191.25pt;" valign="top" width="255"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">2. PAN number*<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 262.5pt;" valign="top" width="350"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Pre-filled, non-editable as per the FLA registration form<o:p></o:p></span></div>
</td></tr>
<tr style="mso-yfti-irow: 5;"><td style="border: 1pt solid; padding: 0cm 5.4pt; width: 28.5pt;" valign="top" width="38"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">4<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 191.25pt;" valign="top" width="255"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">3. CIN number*<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 262.5pt;" valign="top" width="350"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Pre-filled, non-editable as per the FLA registration form<o:p></o:p></span></div>
</td></tr>
<tr style="mso-yfti-irow: 6;"><td style="border: 1pt solid; padding: 0cm 5.4pt; width: 28.5pt;" valign="top" width="38"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">5<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 191.25pt;" valign="top" width="255"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Name of the Contact Person*<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 262.5pt;" valign="top" width="350"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Enter the name of the contact person<o:p></o:p></span></div>
</td></tr>
<tr style="mso-yfti-irow: 7;"><td style="border: 1pt solid; padding: 0cm 5.4pt; width: 28.5pt;" valign="top" width="38"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">6<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 191.25pt;" valign="top" width="255"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Telephone No. (with extension)*<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 262.5pt;" valign="top" width="350"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Mention the telephone number with extension<o:p></o:p></span></div>
</td></tr>
<tr style="mso-yfti-irow: 8;"><td style="border: 1pt solid; padding: 0cm 5.4pt; width: 28.5pt;" valign="top" width="38"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">7<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 191.25pt;" valign="top" width="255"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Mobile Number*<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 262.5pt;" valign="top" width="350"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Provide valid mobile number<o:p></o:p></span></div>
</td></tr>
<tr style="mso-yfti-irow: 9;"><td style="border: 1pt solid; padding: 0cm 5.4pt; width: 28.5pt;" valign="top" width="38"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">8<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 191.25pt;" valign="top" width="255"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">E-Mail ID (Head of the institution)*<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 262.5pt;" valign="top" width="350"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Pre-filled, non-editable as per the FLA registration form<o:p></o:p></span></div>
</td></tr>
<tr style="mso-yfti-irow: 10;"><td style="border: 1pt solid; padding: 0cm 5.4pt; width: 28.5pt;" valign="top" width="38"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">9<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 191.25pt;" valign="top" width="255"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">E-Mail of Contact person*<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 262.5pt;" valign="top" width="350"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Enter the Email ID of the contact person<o:p></o:p></span></div>
</td></tr>
<tr style="mso-yfti-irow: 11;"><td style="border: 1pt solid; padding: 0cm 5.4pt; width: 28.5pt;" valign="top" width="38"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">10<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 191.25pt;" valign="top" width="255"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Designation*<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 262.5pt;" valign="top" width="350"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Mention the designation of the contact person<o:p></o:p></span></div>
</td></tr>
<tr style="mso-yfti-irow: 12;"><td style="border: 1pt solid; padding: 0cm 5.4pt; width: 28.5pt;" valign="top" width="38"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">11<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 191.25pt;" valign="top" width="255"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Website (if any)<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 262.5pt;" valign="top" width="350"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Enter the website of the company, if any<o:p></o:p></span></div>
</td></tr>
<tr style="mso-yfti-irow: 13;"><td style="border: 1pt solid; padding: 0cm 5.4pt; width: 28.5pt;" valign="top" width="38"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">12<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 191.25pt;" valign="top" width="255"><div class="MsoNormal" style="background: white; line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Account Closing date*<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 262.5pt;" valign="top" width="350"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Choose the date of closing account for submission of current FLA return from the side arrow of calendar<o:p></o:p></span></div>
</td></tr>
<tr style="mso-yfti-irow: 14;"><td style="border: 1pt solid; padding: 0cm 5.4pt; width: 28.5pt;" valign="top" width="38"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">13<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 191.25pt;" valign="top" width="255"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Nature of Business*<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 262.5pt;" valign="top" width="350"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Choose the nature of business as per National Industrial Classification (NIC) 2008 Code from the drop down menu. Refer the <b style="mso-bidi-font-weight: normal;">Annex-1</b> for the list of National Industrial Classification (NIC) 2008 Codes<o:p></o:p></span></div>
</td></tr>
<tr style="mso-yfti-irow: 15;"><td style="border: 1pt solid; padding: 0cm 5.4pt; width: 28.5pt;" valign="top" width="38"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">14<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 191.25pt;" valign="top" width="255"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Whether your company is merged/amalgamated during year<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 262.5pt;" valign="top" width="350"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Select Yes or No.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">In case of Yes is selected, then provide the details of new company merged/amalgamated, number of merged companies and the name of merged entity.<o:p></o:p></span></div>
</td></tr>
<tr style="mso-yfti-irow: 16;"><td style="border: 1pt solid; padding: 0cm 5.4pt; width: 28.5pt;" valign="top" width="38"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">15<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 191.25pt;" valign="top" width="255"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Whether the company is listed?*<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 262.5pt;" valign="top" width="350"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Choose appropriate option for your company is listed or not. If your company’s CIN number is started from L, its means, it’s Listed company and then choose Yes, else choose No.<o:p></o:p></span></div>
</td></tr>
<tr style="mso-yfti-irow: 17;"><td style="border: 1pt solid; padding: 0cm 5.4pt; width: 28.5pt;" valign="top" width="38"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">16<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 191.25pt;" valign="top" width="255"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Identification of the reporting company<span style="mso-spacerun: yes;"> </span>(in terms of inward FDI)*<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 262.5pt;" valign="top" width="350"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Choose appropriate option from the drop down menu.<o:p></o:p></span></div>
</td></tr>
<tr style="mso-yfti-irow: 18;"><td style="border: 1pt solid; padding: 0cm 5.4pt; width: 28.5pt;" valign="top" width="38"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">17<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 191.25pt;" valign="top" width="255"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Type of<span style="mso-spacerun: yes;"> </span>company*<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 262.5pt;" valign="top" width="350"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Select appropriate option from the drop down menu<o:p></o:p></span></div>
</td></tr>
<tr style="mso-yfti-irow: 19;"><td style="border: 1pt solid; padding: 0cm 5.4pt; width: 28.5pt;" valign="top" width="38"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">18<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 191.25pt;" valign="top" width="255"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Whether the Company is Asset Management Company?*<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 262.5pt;" valign="top" width="350"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Select Yes or No.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm; text-align: justify;">
<br /></div>
</td></tr>
<tr style="mso-yfti-irow: 20;"><td style="border: 1pt solid; padding: 0cm 5.4pt; width: 28.5pt;" valign="top" width="38"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">19<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 191.25pt;" valign="top" width="255"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Whether the Company has Technical Foreign collaboration?*<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 262.5pt;" valign="top" width="350"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Select Yes or No.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm; text-align: justify;">
<br /></div>
</td></tr>
<tr style="mso-yfti-irow: 21; mso-yfti-lastrow: yes;"><td style="border: 1pt solid; padding: 0cm 5.4pt; width: 28.5pt;" valign="top" width="38"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">20<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 191.25pt;" valign="top" width="255"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Whether the company has any business activity during latest financial year?*<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 262.5pt;" valign="top" width="350"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Select Yes or No.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm; text-align: justify;">
<br /></div>
</td></tr>
</tbody></table>
<div align="right" class="MsoNormal" style="margin-left: -21.3pt; text-align: right;">
<br /></div>
<div class="MsoNormal" style="margin-left: -21.3pt;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt; line-height: 17.12px;">After filling all the details in Section I, click on “Save as Draft”, then click on “Validate Section I/Proceed to Section II”<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: -21.3pt;">
<span style="mso-bidi-language: AR-SA; mso-fareast-language: EN-IN; mso-no-proof: yes;"><v:shape id="Picture_x0020_8" o:spid="_x0000_i1027" style="height: 220.5pt; mso-wrap-style: square; visibility: visible; width: 516.75pt;" type="#_x0000_t75"><v:imagedata o:title="" src="file:///C:\Users\keda\AppData\Local\Temp\msohtmlclip1\01\clip_image005.png"></v:imagedata></v:shape></span><span style="font-family: "times new roman" , "serif"; font-size: 12pt; line-height: 17.12px;"><o:p></o:p></span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 12pt; line-height: 17.12px;">3. Section II (Financial Details)<o:p></o:p></span></b></div>
<div class="MsoNormal">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt; line-height: 17.12px;">The fields in the FLA online Form for Section II are described in the following table.<span style="mso-spacerun: yes;"> </span><o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: normal; margin-bottom: 0cm;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 12pt;">All fields are mandatory, can’t be left blank.<o:p></o:p></span></b></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; margin-left: -.25pt; mso-border-alt: solid windowtext .5pt; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184; width: 643px;"><tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"><td colspan="3" style="border: 1pt solid; padding: 0cm 5.4pt; width: 482.25pt;" valign="top" width="643"><div align="center" class="MsoNormal" style="line-height: normal; margin: 3pt 0cm; text-align: center;">
<b><span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Table 2.2: Fields of Section II in the FLA online Form<o:p></o:p></span></b></div>
</td></tr>
<tr style="mso-yfti-irow: 1;"><td style="border: 1pt solid; padding: 0cm 5.4pt; width: 28.5pt;" valign="top" width="38"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<b><span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Sr.<o:p></o:p></span></b></div>
<div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<b><span style="font-family: "times new roman" , "serif"; font-size: 12pt;">No.<o:p></o:p></span></b></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 191.25pt;" valign="top" width="255"><div align="center" class="MsoNormal" style="line-height: normal; margin: 3pt 0cm; text-align: center;">
<b><span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Field Name<o:p></o:p></span></b></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 262.5pt;" valign="top" width="350"><div align="center" class="MsoNormal" style="line-height: normal; margin: 3pt 0cm; text-align: center;">
<b><span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Field Description<o:p></o:p></span></b></div>
</td></tr>
<tr style="mso-yfti-irow: 2;"><td colspan="3" style="border: 1pt solid; padding: 0cm 5.4pt; width: 482.25pt;" valign="top" width="643"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 12pt;">1. Total Paid-up Capital of Indian Company<o:p></o:p></span></b></div>
</td></tr>
<tr style="mso-yfti-irow: 3;"><td style="border: 1pt solid; padding: 0cm 5.4pt; width: 28.5pt;" valign="top" width="38"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">1.0<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 191.25pt;" valign="top" width="255"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Total Paid-up Capital<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 262.5pt;" valign="top" width="350"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Auto-calculated (sum of point 1.1 and 1.2)<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Paid-up capital of a company cannot be zero or blank.<o:p></o:p></span></div>
</td></tr>
<tr style="mso-yfti-irow: 4;"><td style="border: 1pt solid; padding: 0cm 5.4pt; width: 28.5pt;" valign="top" width="38"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">1.1<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 191.25pt;" valign="top" width="255"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Total Equity & Participating Preference share Capital<span style="mso-spacerun: yes;"> </span><o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 262.5pt;" valign="top" width="350"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Auto-calculated (sum of ordinary/equity share and </span><span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Participating Preference share)<o:p></o:p></span></div>
</td></tr>
<tr style="mso-yfti-irow: 5;"><td style="border: 1pt solid; padding: 0cm 5.4pt; width: 28.5pt;" valign="top" width="38"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">(a)<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 191.25pt;" valign="top" width="255"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Ordinary/Equity Share</span><span style="font-family: "times new roman" , "serif"; font-size: 12pt;"><o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 262.5pt;" valign="top" width="350"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Enter number of shares <b style="mso-bidi-font-weight: normal;">in actual</b> for the end March; Amount will be Auto-calculated.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">In case of different class of Equity Shares, consolidated figure should be reported<o:p></o:p></span></div>
</td></tr>
<tr style="mso-yfti-irow: 6;"><td style="border: 1pt solid; padding: 0cm 5.4pt; width: 28.5pt;" valign="top" width="38"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">(b)<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 191.25pt;" valign="top" width="255"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Participating Preference Share<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 262.5pt;" valign="top" width="350"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Enter number of shares <b style="mso-bidi-font-weight: normal;">in actual</b> for the end March; Amount will be Auto-calculated.<o:p></o:p></span></div>
</td></tr>
<tr style="mso-yfti-irow: 7;"><td style="border: 1pt solid; padding: 0cm 5.4pt; width: 28.5pt;" valign="top" width="38"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">1.2<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 191.25pt;" valign="top" width="255"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Non-Participating Preference share<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 262.5pt;" valign="top" width="350"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Enter number of shares <b style="mso-bidi-font-weight: normal;">in actual</b> for the end March; Amount will be Auto-calculated.<o:p></o:p></span></div>
</td></tr>
<tr style="mso-yfti-irow: 8;"><td colspan="3" style="border: 1pt solid; padding: 0cm 5.4pt; width: 482.25pt;" valign="top" width="643"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 12pt;">2. Non-Resident Holdings<o:p></o:p></span></b></div>
</td></tr>
<tr style="mso-yfti-irow: 9;"><td style="border: 1pt solid; padding: 0cm 5.4pt; width: 28.5pt;" valign="top" width="38"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">2.1<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 191.25pt;" valign="top" width="255"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Equity and Participating Preference Share Capital<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 262.5pt;" valign="top" width="350"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Auto-calculated (sum of item-1 to item-12).<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Enter the number of shares in actual for the items (1 to 12) mentioned under the head 2.1</span><span style="font-family: "times new roman" , "serif"; font-size: 12pt;"><o:p></o:p></span></div>
</td></tr>
<tr style="mso-yfti-irow: 10;"><td style="border: 1pt solid; padding: 0cm 5.4pt; width: 28.5pt;" valign="top" width="38"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">2.2<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 191.25pt;" valign="top" width="255"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Non-Participating Preference Share<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 262.5pt;" valign="top" width="350"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Enter number of shares <b style="mso-bidi-font-weight: normal;">in actual</b> for the end March.</span><span style="font-family: "times new roman" , "serif"; font-size: 12pt;"><o:p></o:p></span></div>
</td></tr>
<tr style="mso-yfti-irow: 11;"><td style="border: 1pt solid; padding: 0cm 5.4pt; width: 28.5pt;" valign="top" width="38"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">3.0<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 191.25pt;" valign="top" width="255"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Non Resident Equity & Participating Preference Share Capital%<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 262.5pt;" valign="top" width="350"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Auto-calculated.</span><span style="font-family: "times new roman" , "serif"; font-size: 12pt;"><o:p></o:p></span></div>
</td></tr>
<tr style="mso-yfti-irow: 12;"><td colspan="3" style="border: 1pt solid; padding: 0cm 5.4pt; width: 482.25pt;" valign="top" width="643"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 12pt;">3. Profit and Loss account<span style="mso-spacerun: yes;"> </span>(From P/L Account)<o:p></o:p></span></b></div>
</td></tr>
<tr style="mso-yfti-irow: 13;"><td style="border: 1pt solid; padding: 0cm 5.4pt; width: 28.5pt;" valign="top" width="38"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">3.1<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 191.25pt;" valign="top" width="255"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Profit(+)/Loss(-) before tax (during the year)<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 262.5pt;" valign="top" width="350"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Enter appropriate amount in INR lakhs for the item 3.1 for the last two financial years.</span><span style="font-family: "times new roman" , "serif"; font-size: 12pt;"><o:p></o:p></span></div>
</td></tr>
<tr style="mso-yfti-irow: 14;"><td style="border: 1pt solid; padding: 0cm 5.4pt; width: 28.5pt;" valign="top" width="38"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">3.2<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 191.25pt;" valign="top" width="255"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Profit(+)/Loss(-) after tax (during the year)<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 262.5pt;" valign="top" width="350"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Enter appropriate amount in INR lakhs for the item 3.2 for the last two financial years.</span><span style="font-family: "times new roman" , "serif"; font-size: 12pt;"><o:p></o:p></span></div>
</td></tr>
<tr style="mso-yfti-irow: 15;"><td style="border: 1pt solid; padding: 0cm 5.4pt; width: 28.5pt;" valign="top" width="38"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">3.3<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 191.25pt;" valign="top" width="255"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Dividend (Interim and Final Dividend)<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 262.5pt;" valign="top" width="350"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Enter appropriate amount in INR lakhs for the item 3.3 for the last two financial years.</span><span style="font-family: "times new roman" , "serif"; font-size: 12pt;"><o:p></o:p></span></div>
</td></tr>
<tr style="mso-yfti-irow: 16;"><td style="border: 1pt solid; padding: 0cm 5.4pt; width: 28.5pt;" valign="top" width="38"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">3.4<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 191.25pt;" valign="top" width="255"><div class="MsoNormal" style="background: white; line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Tax on Dividend (if any)<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 262.5pt;" valign="top" width="350"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Enter appropriate amount in INR lakhs for the item 3.4 for the last two financial years.</span><span style="font-family: "times new roman" , "serif"; font-size: 12pt;"><o:p></o:p></span></div>
</td></tr>
<tr style="mso-yfti-irow: 17;"><td style="border: 1pt solid; padding: 0cm 5.4pt; width: 28.5pt;" valign="top" width="38"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">3.5<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 191.25pt;" valign="top" width="255"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Retained Profit<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 262.5pt;" valign="top" width="350"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Auto-calculated<o:p></o:p></span></div>
</td></tr>
<tr style="mso-yfti-irow: 18;"><td colspan="3" style="border: 1pt solid; padding: 0cm 5.4pt; width: 482.25pt;" valign="top" width="643"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 12pt;">4. Reserves & Surplus (from Balance sheet)<o:p></o:p></span></b></div>
</td></tr>
<tr style="mso-yfti-irow: 19;"><td style="border: 1pt solid; padding: 0cm 5.4pt; width: 28.5pt;" valign="top" width="38"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">4.1<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 191.25pt;" valign="top" width="255"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Reserves & Surplus<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 262.5pt;" valign="top" width="350"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Enter appropriate amount in INR lakhs for the item 4.1 during the last two years.</span><span style="font-family: "times new roman" , "serif"; font-size: 12pt;"><o:p></o:p></span></div>
</td></tr>
<tr style="mso-yfti-irow: 20;"><td style="border: 1pt solid; padding: 0cm 5.4pt; width: 28.5pt;" valign="top" width="38"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">4.2<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 191.25pt;" valign="top" width="255"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Of which, Profit (+) and Loss (-) account balance<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 262.5pt;" valign="top" width="350"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Enter appropriate amount in INR lakhs for the item 4.2 during the last two years.</span><span style="font-family: "times new roman" , "serif"; font-size: 12pt;"><o:p></o:p></span></div>
</td></tr>
<tr style="mso-yfti-irow: 21;"><td style="border: 1pt solid; padding: 0cm 5.4pt; width: 28.5pt;" valign="top" width="38"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">4.3<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 191.25pt;" valign="top" width="255"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Net worth of Company<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 262.5pt;" valign="top" width="350"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Formula for Net Worth is = Total Equity & Participating Preference Share capital + Reserves and Surplus (this field is automated in FLA form section-II, companies are not required to compute it separately)<o:p></o:p></span></div>
</td></tr>
<tr style="mso-yfti-irow: 22;"><td colspan="3" style="border: 1pt solid; padding: 0cm 5.4pt; width: 482.25pt;" valign="top" width="643"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 12pt;">5. Sales and Purchase made during the financial year<o:p></o:p></span></b></div>
<div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; mso-bidi-font-size: 12.0pt;">Note: To be filled in by all companies/<a href="https://www.blogger.com/null" name="_GoBack"></a>LLPs</span><span style="font-family: "times new roman" , "serif"; font-size: 12pt;"><o:p></o:p></span></div>
</td></tr>
<tr style="mso-yfti-irow: 23;"><td style="border: 1pt solid; padding: 0cm 5.4pt; width: 28.5pt;" valign="top" width="38"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">5.1<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 191.25pt;" valign="top" width="255"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Domestic Sales<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 262.5pt;" valign="top" width="350"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Enter appropriate amount in INR lakhs for the item 5.1 for the last two financial years.</span><span style="font-family: "times new roman" , "serif"; font-size: 12pt;"><o:p></o:p></span></div>
</td></tr>
<tr style="mso-yfti-irow: 24;"><td style="border: 1pt solid; padding: 0cm 5.4pt; width: 28.5pt;" valign="top" width="38"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">5.2<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 191.25pt;" valign="top" width="255"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Exports<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 262.5pt;" valign="top" width="350"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Enter appropriate amount in INR lakhs for the item 5.2 for the last two financial years.</span><span style="font-family: "times new roman" , "serif"; font-size: 12pt;"><o:p></o:p></span></div>
</td></tr>
<tr style="mso-yfti-irow: 25;"><td style="border: 1pt solid; padding: 0cm 5.4pt; width: 28.5pt;" valign="top" width="38"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">5.3<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 191.25pt;" valign="top" width="255"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Total Sales<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 262.5pt;" valign="top" width="350"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Auto-calculated (5.1 + 5.2)<o:p></o:p></span></div>
</td></tr>
<tr style="mso-yfti-irow: 26;"><td style="border: 1pt solid; padding: 0cm 5.4pt; width: 28.5pt;" valign="top" width="38"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">5.4<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 191.25pt;" valign="top" width="255"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Domestic Purchase<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 262.5pt;" valign="top" width="350"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Enter appropriate amount in INR lakhs for the item 5.4 for the last two financial years.</span><span style="font-family: "times new roman" , "serif"; font-size: 12pt;"><o:p></o:p></span></div>
</td></tr>
<tr style="mso-yfti-irow: 27;"><td style="border: 1pt solid; padding: 0cm 5.4pt; width: 28.5pt;" valign="top" width="38"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">5.5<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 191.25pt;" valign="top" width="255"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Imports<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 262.5pt;" valign="top" width="350"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Enter appropriate amount in INR lakhs for the item 5.5 for the last two financial years.</span><span style="font-family: "times new roman" , "serif"; font-size: 12pt;"><o:p></o:p></span></div>
</td></tr>
<tr style="mso-yfti-irow: 28;"><td style="border: 1pt solid; padding: 0cm 5.4pt; width: 28.5pt;" valign="top" width="38"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">5.6<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 191.25pt;" valign="top" width="255"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Total Purchase<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 262.5pt;" valign="top" width="350"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Auto-calculated (5.4+5.5)<o:p></o:p></span></div>
</td></tr>
<tr style="mso-yfti-irow: 29;"><td colspan="3" style="border: 1pt solid; padding: 0cm 5.4pt; width: 482.25pt;" valign="top" width="643"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 12pt;">6. Employee Information of reporting Indian company<o:p></o:p></span></b></div>
</td></tr>
<tr style="mso-yfti-irow: 30; mso-yfti-lastrow: yes;"><td style="border: 1pt solid; padding: 0cm 5.4pt; width: 28.5pt;" valign="top" width="38"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">6.1<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 191.25pt;" valign="top" width="255"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">No. of employees on payroll (in actual)<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 262.5pt;" valign="top" width="350"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Enter actual number of employees on payroll at the end of March (current year as well as previous year)</span><span style="font-family: "times new roman" , "serif"; font-size: 12pt;"><o:p></o:p></span></div>
</td></tr>
</tbody></table>
<div class="MsoNormal" style="margin-left: -21.3pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: -21.3pt;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt; line-height: 17.12px;">After filling all the details in Section II, click on “Save as Draft”, then click on “Validate Section II/Proceed to Section III”.<o:p></o:p></span></div>
<div class="MsoNormal">
<span style="mso-bidi-language: AR-SA; mso-fareast-language: EN-IN; mso-no-proof: yes;"><v:shape id="Picture_x0020_9" o:spid="_x0000_i1026" style="height: 183.75pt; mso-wrap-style: square; visibility: visible; width: 487.5pt;" type="#_x0000_t75"><v:imagedata o:title="" src="file:///C:\Users\keda\AppData\Local\Temp\msohtmlclip1\01\clip_image006.png"></v:imagedata></v:shape></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 12pt; line-height: 17.12px;"><o:p></o:p></span></b></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 12pt; line-height: 17.12px;">3. Section III Foreign Liabilities (Investment made in India)<o:p></o:p></span></b></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Please consider the below points while entering the data in section III:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin: 0cm 0cm 0cm 14.2pt; text-align: justify; text-indent: -14.2pt;">
<span style="font-family: "symbol"; font-size: 12pt;"><span style="mso-list: Ignore;">·<span style="font-family: "times new roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Information should be reported for all the reference period, i.e. Previous March and Latest March.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin: 0cm 0cm 0cm 14.2pt; text-align: justify; text-indent: -14.2pt;">
<span style="font-family: "symbol"; font-size: 12pt;"><span style="mso-list: Ignore;">·<span style="font-family: "times new roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12pt;">If Account Closing Period of the company is different from reference period, then information should be reported on internal assessment basis for the reference period.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin: 0cm 0cm 0cm 14.2pt; text-align: justify; text-indent: -14.2pt;">
<span style="font-family: "symbol"; font-size: 12pt;"><span style="mso-list: Ignore;">·<span style="font-family: "times new roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12pt;">In case of listed companies, equity is valued using share price on closing date of reference period (this is automated field).<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: normal; margin: 0cm 0cm 0cm 14.2pt; text-align: justify; text-indent: -14.2pt;">
<span style="font-family: "symbol"; font-size: 12pt;"><span style="mso-list: Ignore;">·<span style="font-family: "times new roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12pt;">In case of unlisted companies, Own Fund of Book Value (OFBV) Method is used for equity valuation (this is automated field).<o:p></o:p></span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt; line-height: 17.12px;">The fields in the FLA online Form for Section III are described in the following table.<span style="mso-spacerun: yes;"> </span><o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: normal; margin-bottom: 0cm;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 12pt;">All fields are mandatory, can’t be left blank.<o:p></o:p></span></b></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; margin-left: -.25pt; mso-border-alt: solid windowtext .5pt; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184; width: 643px;"><tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"><td colspan="3" style="border: 1pt solid; padding: 0cm 5.4pt; width: 482.25pt;" valign="top" width="643"><div align="center" class="MsoNormal" style="line-height: normal; margin: 3pt 0cm; text-align: center;">
<b><span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Table 2.3: Fields of Section III in the FLA online Form<o:p></o:p></span></b></div>
</td></tr>
<tr style="mso-yfti-irow: 1;"><td style="border: 1pt solid; padding: 0cm 5.4pt; width: 34.15pt;" valign="top" width="46"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<b><span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Sr.<o:p></o:p></span></b></div>
<div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<b><span style="font-family: "times new roman" , "serif"; font-size: 12pt;">No.<o:p></o:p></span></b></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 189.25pt;" valign="top" width="252"><div align="center" class="MsoNormal" style="line-height: normal; margin: 3pt 0cm; text-align: center;">
<b><span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Field Name<o:p></o:p></span></b></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 258.85pt;" valign="top" width="345"><div align="center" class="MsoNormal" style="line-height: normal; margin: 3pt 0cm; text-align: center;">
<b><span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Field Description<o:p></o:p></span></b></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Block 1. Investment in India under Foreign Direct Investment (FDI) scheme<o:p></o:p></span></b></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 12pt;">(10% or more Equity Participation)<o:p></o:p></span></b></div>
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<span style="font-family: "times new roman" , "serif"; mso-bidi-font-size: 12.0pt;">Please furnish here the outstanding investments made under the FDI Scheme in India by Non-resident Direct investors, who were individually holding 10 per cent or more ordinary/equity & preference shares of your company on the reference date.</span><span style="font-family: "times new roman" , "serif"; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">1.a<o:p></o:p></span></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">No. of foreign direct investors during the year (10% or more Equity participation)<o:p></o:p></span></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Enter the number of foreign direct investors during the year.<o:p></o:p></span></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">1.a.1<o:p></o:p></span></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Month and Year of receiving FDI first time (in your company)<o:p></o:p></span></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Select appropriate month from the drop down menu and enter the year of receiving the FDI first time.<o:p></o:p></span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 12pt;">1.b FDI<o:p></o:p></span></b></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Based on number of foreign direct investors mentioned in 1.a, there will be auto display the list of 1.b.1 FDI 1, 1.b.2 FDI2 … and up to <b style="mso-bidi-font-weight: normal;">number of FDI</b> based on previous year FLA return.<o:p></o:p></span></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">For example, if no. of FDI “3” is entered in 1.a, then system will display the list of 3 FDI investors in 1.b block i.e. 1.b.1 FDI1, 1.b.2 FDI2, 1.b.3 FDI3.<o:p></o:p></span></div>
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<span style="font-family: "symbol"; font-size: 12pt;"><span style="mso-list: Ignore;">·<span style="font-family: "times new roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Click on Edit button for modification (for which we want to modify or provide details) in 1.b.1 FDI 1, 1.b.2 FDI 2 and 1.b.3 FDI 3 one by one.</span><span style="font-family: "times new roman" , "serif"; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: "symbol"; font-size: 12pt;"><span style="mso-list: Ignore;">·<span style="font-family: "times new roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12pt;">I</span><span style="font-family: "times new roman" , "serif"; font-size: 12pt;">t will display the Name of non-resident company/ Individual.</span><span style="font-family: "times new roman" , "serif"; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: "symbol"; font-size: 12pt;"><span style="mso-list: Ignore;">·<span style="font-family: "times new roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Choose Country of non-resident investor from the drop down menu. <span style="mso-spacerun: yes;"> </span></span><span style="font-family: "times new roman" , "serif"; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Equity & Participating Preference Share Capital holding<o:p></o:p></span></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Enter the percentage of Equity & Participating Preference Share Capital holding as at the end of previous year and latest year.</span><span style="font-family: "times new roman" , "serif"; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">1.0<o:p></o:p></span></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Equity Capital<o:p></o:p></span></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Auto-calculated<o:p></o:p></span></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">1.1<o:p></o:p></span></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Liabilities to Direct Investors<o:p></o:p></span></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Auto-calculated<o:p></o:p></span></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">1.2<o:p></o:p></span></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Claims on Direct Investors<o:p></o:p></span></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">(Reverse investment)<o:p></o:p></span></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Enter appropriate amount in INR lakhs for the item 1.2 at the end-March of the reporting year and its previous year.</span></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">2.0<o:p></o:p></span></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Other Capital<o:p></o:p></span></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Auto-calculated<o:p></o:p></span></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">2.1<o:p></o:p></span></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Liabilities to Direct Investor<o:p></o:p></span></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Enter appropriate amount in INR lakhs for the item 2.1 at the end-March of the reporting year and its previous year.</span></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">2.2<o:p></o:p></span></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Claims on Direct Investor<o:p></o:p></span></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Enter appropriate amount in INR lakhs for the item 2.2 at the end-March of the reporting year and its previous year.</span></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">3.0<o:p></o:p></span></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Disinvestments in India during the year<o:p></o:p></span></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Enter appropriate amount in INR lakhs for the item 3.0 at the end-March of the reporting year and its previous year.</span></div>
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<span style="font-family: "symbol"; font-size: 12pt;"><span style="mso-list: Ignore;">·<span style="font-family: "times new roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Enter all the details in the blocks as mentioned above, then click on <b style="mso-bidi-font-weight: normal;">ADD FDI</b>.<o:p></o:p></span></div>
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<span style="font-family: "symbol"; font-size: 12pt;"><span style="mso-list: Ignore;">·<span style="font-family: "times new roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Likewise, fill all the FDI block one by one and click on Add FDI.<o:p></o:p></span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Block 2 Investment in India under Foreign Direct Investment (FDI) scheme (Less than 10% Equity Holding)<o:p></o:p></span></b></div>
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<span style="font-family: "symbol"; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font-family: "times new roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span></span><span style="font-family: "times new roman" , "serif"; mso-bidi-font-size: 12.0pt;">Please furnish here the outstanding investments made under the FDI Scheme in India by Non-resident Direct investors, who were individually holding less than 10 per cent ordinary/equity and participating preference shares of your company on the reference date.<o:p></o:p></span></div>
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<span style="font-family: "symbol"; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font-family: "times new roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span></span><span style="font-family: "times new roman" , "serif"; mso-bidi-font-size: 12.0pt;">Country-wise consolidated information should be provided.<o:p></o:p></span></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">2.a<o:p></o:p></span></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Number of countries (with less than 10% Equity holding) from each during the year<o:p></o:p></span></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Enter the number of countries with less than 10% Equity holding from each during the year.<o:p></o:p></span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 12pt;">2.b DI- Direct Investment<o:p></o:p></span></b></div>
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<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Based on number of countries mentioned in 2.a, there will be auto display the list of 2.b.1 DI 1, 2.b.2 DI2 … and up to <b style="mso-bidi-font-weight: normal;">number of countries of non-resident investor</b>.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">For example, if no. of DI as “3” is entered in 1.a, then system will display the list of 3 DI investors in 2.b block i.e. 2.b.1 DI1, 2.b.2 DI2, 2.b.3 DI3.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin: 3pt 0cm 3pt 15.9pt; text-align: justify; text-indent: -7.1pt;">
<span style="font-family: "symbol"; font-size: 12pt;"><span style="mso-list: Ignore;">·<span style="font-family: "times new roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12pt;"><span style="mso-spacerun: yes;"> </span>Click on Edit button for modification in 2.b.1 DI 1, 2.b.2 DI 2 and 2.b.3 DI 3 one by one.</span><span style="font-family: "times new roman" , "serif"; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: "symbol"; font-size: 12pt;"><span style="mso-list: Ignore;">·<span style="font-family: "times new roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12pt;">I</span><span style="font-family: "times new roman" , "serif"; font-size: 12pt;">t will display the Country of non-resident investor.</span><span style="font-family: "times new roman" , "serif"; font-size: 12pt;"><o:p></o:p></span></div>
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<br /></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 189.25pt;" valign="top" width="252"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Equity & Participating Preference Share Capital holding<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 258.85pt;" valign="top" width="345"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Enter the percentage of Equity & Participating Preference Share Capital holding as at the end of previous year and latest year.</span><span style="font-family: "times new roman" , "serif"; font-size: 12pt;"><o:p></o:p></span></div>
</td></tr>
<tr style="mso-yfti-irow: 19;"><td style="border: 1pt solid; padding: 0cm 5.4pt; width: 34.15pt;" valign="top" width="46"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">1.0<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 189.25pt;" valign="top" width="252"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Equity Capital<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 258.85pt;" valign="top" width="345"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Auto-calculated<o:p></o:p></span></div>
</td></tr>
<tr style="mso-yfti-irow: 20;"><td style="border: 1pt solid; padding: 0cm 5.4pt; width: 34.15pt;" valign="top" width="46"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">1.1<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 189.25pt;" valign="top" width="252"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Liabilities to Direct Investors<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 258.85pt;" valign="top" width="345"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Auto-calculated<o:p></o:p></span></div>
</td></tr>
<tr style="mso-yfti-irow: 21;"><td style="border: 1pt solid; padding: 0cm 5.4pt; width: 34.15pt;" valign="top" width="46"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">1.2<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 189.25pt;" valign="top" width="252"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Claims on Direct Investors<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">(Reverse investment)<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 258.85pt;" valign="top" width="345"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Enter appropriate amount in INR lakhs for the item 1.2 at the end-March of the reporting year and its previous year.</span></div>
</td></tr>
<tr style="mso-yfti-irow: 22;"><td style="border: 1pt solid; padding: 0cm 5.4pt; width: 34.15pt;" valign="top" width="46"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">2.0<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 189.25pt;" valign="top" width="252"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Other Capital<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 258.85pt;" valign="top" width="345"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Auto-calculated<o:p></o:p></span></div>
</td></tr>
<tr style="mso-yfti-irow: 23;"><td style="border: 1pt solid; padding: 0cm 5.4pt; width: 34.15pt;" valign="top" width="46"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">2.1<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 189.25pt;" valign="top" width="252"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Liabilities to Direct Investor<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 258.85pt;" valign="top" width="345"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Enter appropriate amount in INR lakhs for the item 2.1 at the end-March of the reporting year and its previous year.</span></div>
</td></tr>
<tr style="mso-yfti-irow: 24;"><td style="border: 1pt solid; padding: 0cm 5.4pt; width: 34.15pt;" valign="top" width="46"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">2.2<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 189.25pt;" valign="top" width="252"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Claims on Direct Investor<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 258.85pt;" valign="top" width="345"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Enter appropriate amount in INR lakhs for the item 2.2 at the end-March of the reporting year and its previous year.</span></div>
</td></tr>
<tr style="mso-yfti-irow: 25;"><td style="border: 1pt solid; padding: 0cm 5.4pt; width: 34.15pt;" valign="top" width="46"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">3.0<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 189.25pt;" valign="top" width="252"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Disinvestments in India during the year<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 258.85pt;" valign="top" width="345"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Enter appropriate amount in INR lakhs and details of disinvestments also need to be provided for the item 3.0 at the end-March of the reporting year and its previous year.</span></div>
</td></tr>
<tr style="mso-yfti-irow: 26;"><td colspan="3" style="border: 1pt solid; padding: 0cm 5.4pt; width: 482.25pt;" valign="top" width="643"><div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin: 3pt 0cm 3pt 36pt; text-indent: -18pt;">
<span style="font-family: "symbol"; font-size: 12pt;"><span style="mso-list: Ignore;">·<span style="font-family: "times new roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Enter all the details in the blocks as mentioned above, then click on <b style="mso-bidi-font-weight: normal;">ADD DI</b>.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: normal; margin: 3pt 0cm 3pt 36pt; text-indent: -18pt;">
<span style="font-family: "symbol"; font-size: 12pt;"><span style="mso-list: Ignore;">·<span style="font-family: "times new roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Likewise, fill all the DI block one by one and click on Add DI.<o:p></o:p></span></div>
</td></tr>
<tr style="mso-yfti-irow: 27;"><td colspan="3" style="border: 1pt solid; padding: 0cm 5.4pt; width: 482.25pt;" valign="top" width="643"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Block 3 Portfolio Investment in India<o:p></o:p></span></b></div>
<div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; mso-bidi-font-size: 11.0pt;">Please furnish here the outstanding investments by non-resident investors, other than those made under Foreign Direct Investment Scheme in India (i.e. other than those reported in 1.b FDI & 2.b DI). </span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 12pt;"><span style="mso-spacerun: yes;"> </span><o:p></o:p></span></b></div>
</td></tr>
<tr style="mso-yfti-irow: 28;"><td style="border: 1pt solid; padding: 0cm 5.4pt; width: 34.15pt;" valign="top" width="46"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<br /></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 189.25pt;" valign="top" width="252"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Equity & Participating Preference share capital</span> <span style="font-family: "times new roman" , "serif"; font-size: 12pt;">holding<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 258.85pt;" valign="top" width="345"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Enter the percentage of Equity & Participating Preference share capital</span> <span style="font-family: "times new roman" , "serif"; font-size: 12pt;">holding as at the end of previous year and latest year<o:p></o:p></span></div>
</td></tr>
<tr style="mso-yfti-irow: 29;"><td style="border: 1pt solid; padding: 0cm 5.4pt; width: 34.15pt;" valign="top" width="46"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">1.0<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 189.25pt;" valign="top" width="252"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Equity Securities (at Market Value)<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 258.85pt;" valign="top" width="345"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Enter appropriate amount in INR lakhs for the item 1.0 at the end-March of the reporting year and its previous year.</span></div>
</td></tr>
<tr style="mso-yfti-irow: 30;"><td style="border: 1pt solid; padding: 0cm 5.4pt; width: 34.15pt;" valign="top" width="46"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">2.0<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 189.25pt;" valign="top" width="252"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Debt Securities<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 258.85pt;" valign="top" width="345"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Auto-calculated<o:p></o:p></span></div>
</td></tr>
<tr style="mso-yfti-irow: 31;"><td style="border: 1pt solid; padding: 0cm 5.4pt; width: 34.15pt;" valign="top" width="46"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">2.1<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 189.25pt;" valign="top" width="252"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Money Market Instruments<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">(Original Maturity up to 1 year)<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 258.85pt;" valign="top" width="345"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Enter appropriate amount in INR lakhs for the item 2.1 at the end-March of the reporting year and its previous year.</span></div>
</td></tr>
<tr style="mso-yfti-irow: 32;"><td style="border: 1pt solid; padding: 0cm 5.4pt; width: 34.15pt;" valign="top" width="46"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">2.2<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 189.25pt;" valign="top" width="252"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Bonds and Other instruments<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">(original maturity more than 1year)<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 258.85pt;" valign="top" width="345"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Enter appropriate amount in INR lakhs for the item 2.2 at the end-March of the reporting year and its previous year.</span></div>
</td></tr>
<tr style="mso-yfti-irow: 33;"><td style="border: 1pt solid; padding: 0cm 5.4pt; width: 34.15pt;" valign="top" width="46"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">3.0<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 189.25pt;" valign="top" width="252"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Disinvestments in India during the year<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 258.85pt;" valign="top" width="345"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Enter appropriate amount in INR lakhs for the item 3.0 at the end-March of the reporting year and its previous year.</span></div>
</td></tr>
<tr style="mso-yfti-irow: 34;"><td colspan="3" style="border: 1pt solid; padding: 0cm 5.4pt; width: 482.25pt;" valign="top" width="643"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Note: </span></b><span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Please ensure that Non-resident Equity & Participating Preference share capital mentioned at item 2.1 of Section II should be reported in either 1.b FDI or 2.b DI or 3. PI at Market Value i.e. sum of equity % in 1.b FDI, 2.b DI & 3. PI must be equal to the item 2.3 of section II.<o:p></o:p></span></div>
</td></tr>
<tr style="mso-yfti-irow: 35;"><td colspan="3" style="border: 1pt solid; padding: 0cm 5.4pt; width: 482.25pt;" valign="top" width="643"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Block 4 Other Investment (Outstanding liabilities with Foreign Unrelated Parties)<o:p></o:p></span></b></div>
<div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">This is a residual category that includes all financial liabilities not considered as direct investment or portfolio investment.</span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 12pt;"><o:p></o:p></span></b></div>
</td></tr>
<tr style="mso-yfti-irow: 36;"><td style="border: 1pt solid; padding: 0cm 5.4pt; width: 34.15pt;" valign="top" width="46"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">1.1<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 189.25pt;" valign="top" width="252"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Trade Credit<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 258.85pt;" valign="top" width="345"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Enter appropriate amount in INR lakhs for the item 1.1 at the end-March of the reporting year and its previous year.</span></div>
</td></tr>
<tr style="mso-yfti-irow: 37;"><td style="border: 1pt solid; padding: 0cm 5.4pt; width: 34.15pt;" valign="top" width="46"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">1.2<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 189.25pt;" valign="top" width="252"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Loans<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 258.85pt;" valign="top" width="345"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Enter appropriate amount in INR lakhs for the item 1.2 at the end-March of the reporting year and its previous year.</span></div>
</td></tr>
<tr style="mso-yfti-irow: 38;"><td style="border: 1pt solid; padding: 0cm 5.4pt; width: 34.15pt;" valign="top" width="46"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">1.3<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 189.25pt;" valign="top" width="252"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Currency & Deposits<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 258.85pt;" valign="top" width="345"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Enter appropriate amount in INR lakhs for the item 1.3 at the end-March of the reporting year and its previous year.</span></div>
</td></tr>
<tr style="mso-yfti-irow: 39;"><td style="border: 1pt solid; padding: 0cm 5.4pt; width: 34.15pt;" valign="top" width="46"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">1.4<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 189.25pt;" valign="top" width="252"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Other receivable and payable accounts<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 258.85pt;" valign="top" width="345"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Enter appropriate amount in INR lakhs for the item 1.4 at the end-March of the reporting year and its previous year.</span></div>
</td></tr>
<tr style="mso-yfti-irow: 40; mso-yfti-lastrow: yes;"><td style="border: 1pt solid; padding: 0cm 5.4pt; width: 34.15pt;" valign="top" width="46"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<br /></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 189.25pt;" valign="top" width="252"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Total<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 258.85pt;" valign="top" width="345"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Auto-calculated<o:p></o:p></span></div>
</td></tr>
</tbody></table>
<div class="MsoNormal" style="margin-left: -21.3pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: -21.3pt;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt; line-height: 17.12px;">After filling all the details in Section III, click on “Save as Draft”, then click on “Validate Section III/Proceed to Section IV”</span><span style="font-family: "times new roman" , serif; font-size: 12pt;"> </span></div>
<div class="MsoNormal" style="margin-left: -21.3pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: -21.3pt;">
<br /></div>
<div class="MsoNormal">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 12pt; line-height: 17.12px;">5. Section IV (Foreign Assets)<o:p></o:p></span></b></div>
<div class="MsoNormal">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt; line-height: 17.12px;">The fields in the FLA online Form for Section IV are described in the following table.<span style="mso-spacerun: yes;"> </span><o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: normal; margin-bottom: 0cm;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 12pt;">All fields are mandatory, can’t be left blank.<o:p></o:p></span></b></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; margin-left: -.25pt; mso-border-alt: solid windowtext .5pt; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184; width: 643px;"><tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0;"><td colspan="3" style="border: 1pt solid; padding: 0cm 5.4pt; width: 482.25pt;" valign="top" width="643"><div align="center" class="MsoNormal" style="line-height: normal; margin: 3pt 0cm; text-align: center;">
<b><span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Table 2.4: Fields of Section IV in the FLA online Form<o:p></o:p></span></b></div>
</td></tr>
<tr style="mso-yfti-irow: 1;"><td colspan="3" style="border: 1pt solid; padding: 0cm 5.4pt; width: 482.25pt;" valign="top" width="643"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">1.Please use the exchange rate as at end-March Previous FY and end-March Latest FY (as applicable) of reporting year while reporting the Foreign Assets in INR lakh.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">2.Incase if overseas company is listed, equity should be valued using share price on closing date of reference period (Item 1.1 of 1.b ODI, item 1.1 of 2.b DI and item 1.1 of 3. PI)<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">3.If overseas company is unlisted, Own Fund of Book Value (OFBV) Method should be used for the valuation of equity investments (Item 1.1 of 1.b ODI, item 1.1 of 2.b DI and item 1.1 of 3. PI)<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">4. Imports, Exports, Total Sales and Total Purchase of Direct Investment Enterprise (DIE) Abroad (more than 50% equity holding by Indian reporting company)<o:p></o:p></span></div>
</td></tr>
<tr style="mso-yfti-irow: 2;"><td colspan="3" style="border: 1pt solid; padding: 0cm 5.4pt; width: 482.25pt;" valign="top" width="643"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 12pt;">1. Equity Capital (PUC), Reserves & Surplus of Direct Investment Enterprise (DIE) Abroad (10% or more equity holding by Indian reporting company).<o:p></o:p></span></b></div>
<div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; mso-bidi-font-size: 11.0pt; mso-bidi-font-weight: bold;">[Please report here the total equity of DIE, equity held by your company, reserves (excluding P&L Account) and Profit & Loss Account of those DIEs in each of which your company hold 10% or more equity shares on the reference date.]<o:p></o:p></span></div>
</td></tr>
<tr style="mso-yfti-irow: 3;"><td colspan="3" style="border: 1pt solid; padding: 0cm 5.4pt; width: 482.25pt;" valign="top" width="643"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 12pt;">1. Direct Investment Abroad under Overseas Direct Investment (ODI) Scheme (10% or more equity holding)<o:p></o:p></span></b></div>
</td></tr>
<tr style="mso-yfti-irow: 4;"><td style="border: 1pt solid; padding: 0cm 5.4pt; width: 34.8pt;" valign="top" width="46"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">1.a<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 189pt;" valign="top" width="252"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">No. of Direct Investment Enterprises (DIE) Abroad as on end-March 2019<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 258.45pt;" valign="top" width="345"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Enter the number of Overseas Direct Investment (ODI) Enterprises during the year.<o:p></o:p></span></div>
</td></tr>
<tr style="mso-yfti-irow: 5;"><td style="border: 1pt solid; padding: 0cm 5.4pt; width: 34.8pt;" valign="top" width="46"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">1.a.1<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 189pt;" valign="top" width="252"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Month and Year of ODI made first time (by your company)<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 258.45pt;" valign="top" width="345"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Select appropriate month from the drop-down menu and enter the year when the ODI made first time.<o:p></o:p></span></div>
</td></tr>
<tr style="mso-yfti-irow: 6;"><td colspan="3" style="border: 1pt solid; padding: 0cm 5.4pt; width: 482.25pt;" valign="top" width="643"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 12pt;">1.b ODI<o:p></o:p></span></b></div>
<div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Based on number of Overseas Direct Investment (ODI) mentioned in 1.a, there will be auto display the list of 1.b.1 ODI 1, 1.b.2 ODI2 … and up to <b style="mso-bidi-font-weight: normal;">number of DIEs as you have mentioned in 1.a.</b><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">For example, if no. of ODI “3” is entered in 1.a, then system will display the list of 3 ODI investors in 1.b block i.e. 1.b.1 ODI1, 1.b.2 ODI2, 1.b.3 ODI3.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin: 3pt 0cm 3pt 36pt; text-align: justify; text-indent: -18pt;">
<span style="font-family: "symbol"; font-size: 12pt;"><span style="mso-list: Ignore;">·<span style="font-family: "times new roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12pt;">I</span><span style="font-family: "times new roman" , "serif"; font-size: 12pt;">t will display the Name of non-resident company/ Individual.</span><span style="font-family: "times new roman" , "serif"; font-size: 12pt;"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin: 3pt 0cm 3pt 36pt; text-align: justify; text-indent: -18pt;">
<span style="font-family: "symbol"; font-size: 12pt;"><span style="mso-list: Ignore;">·<span style="font-family: "times new roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Choose Country of non-resident investor from the drop-down menu.<span style="mso-spacerun: yes;"> </span></span><span style="font-family: "times new roman" , "serif"; font-size: 12pt;"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: normal; margin: 3pt 0cm 3pt 36pt; text-align: justify; text-indent: -18pt;">
<span style="font-family: "symbol"; font-size: 12pt;"><span style="mso-list: Ignore;">·<span style="font-family: "times new roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Click on Edit button for modification in 1.b.1 ODI 1, 1.b.2 ODI 2 and 1.b.3 ODI 3 one by one.</span><span style="font-family: "times new roman" , "serif"; font-size: 12pt;"><o:p></o:p></span></div>
</td></tr>
<tr style="mso-yfti-irow: 7;"><td style="border: 1pt solid; padding: 0cm 5.4pt; width: 34.8pt;" valign="top" width="46"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<br /></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 189pt;" valign="top" width="252"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Equity & Participating Preference Share Capital holding<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 258.45pt;" valign="top" width="345"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Enter the percentage of Equity & Participating Preference Share Capital holding as at the end of </span><span style="font-family: "times new roman" , "serif"; font-size: 12pt;">March </span><span style="font-family: "times new roman" , "serif"; font-size: 12pt;">previous year and reporting year.</span><span style="font-family: "times new roman" , "serif"; font-size: 12pt;"><o:p></o:p></span></div>
</td></tr>
<tr style="mso-yfti-irow: 8;"><td style="border: 1pt solid; padding: 0cm 5.4pt; width: 34.8pt;" valign="top" width="46"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">3.1<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 189pt;" valign="top" width="252"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Reported Foreign Currency<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 258.45pt;" valign="top" width="345"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Choose reported foreign currency from the drop-down menu<o:p></o:p></span></div>
</td></tr>
<tr style="mso-yfti-irow: 9;"><td style="border: 1pt solid; padding: 0cm 5.4pt; width: 34.8pt;" valign="top" width="46"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">3.2<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 189pt;" valign="top" width="252"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Total Equity of DIE (Paid Up Capital of DIE)<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 258.45pt;" valign="top" width="345"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Enter Total Equity amount of DIE in Foreign Currency (in actuals) as at the end of March </span><span style="font-family: "times new roman" , "serif"; font-size: 12pt;">previous year and reporting year.</span></div>
</td></tr>
<tr style="mso-yfti-irow: 10;"><td style="border: 1pt solid; padding: 0cm 5.4pt; width: 34.8pt;" valign="top" width="46"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">3.3<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 189pt;" valign="top" width="252"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Equity of DIE held by you (at face value)<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 258.45pt;" valign="top" width="345"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Enter Equity of DIE held by you in Foreign Currency (in actuals) as at the end of March </span><span style="font-family: "times new roman" , "serif"; font-size: 12pt;">previous year and reporting year.</span></div>
</td></tr>
<tr style="mso-yfti-irow: 11;"><td style="border: 1pt solid; padding: 0cm 5.4pt; width: 34.8pt;" valign="top" width="46"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">3.4<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 189pt;" valign="top" width="252"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Reserves and Surplus<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 258.45pt;" valign="top" width="345"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Enter reserves and surplus in Foreign Currency (in actuals) as at the end of March </span><span style="font-family: "times new roman" , "serif"; font-size: 12pt;">previous year and reporting year.</span></div>
</td></tr>
<tr style="mso-yfti-irow: 12;"><td style="border: 1pt solid; padding: 0cm 5.4pt; width: 34.8pt;" valign="top" width="46"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">3.4.1<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 189pt;" valign="top" width="252"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;"> Of which, Profit (+) and Loss (-) account balance<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 258.45pt;" valign="top" width="345"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Enter appropriate amount in Foreign Currency (in actuals) as at the end of March </span><span style="font-family: "times new roman" , "serif"; font-size: 12pt;">previous year and reporting year.</span></div>
</td></tr>
<tr style="mso-yfti-irow: 13;"><td style="border: 1pt solid; padding: 0cm 5.4pt; width: 34.8pt;" valign="top" width="46"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">3.5<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 189pt;" valign="top" width="252"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Net Worth of DIE <o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 258.45pt;" valign="top" width="345"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Auto-calculated<o:p></o:p></span></div>
</td></tr>
<tr style="mso-yfti-irow: 14;"><td style="border: 1pt solid; padding: 0cm 5.4pt; width: 34.8pt;" valign="top" width="46"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">3.6<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 189pt;" valign="top" width="252"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Exchange rate in Rs. per unit foreign currency*<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 258.45pt;" valign="top" width="345"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Enter </span><span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Exchange rate of reporting foreign currency against Indian Rs. should be given as on closing date of reference period.</span></div>
</td></tr>
<tr style="mso-yfti-irow: 15;"><td style="border: 1pt solid; padding: 0cm 5.4pt; width: 34.8pt;" valign="top" width="46"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">3.7<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 189pt;" valign="top" width="252"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Total Sales<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 258.45pt;" valign="top" width="345"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Enter total sales in Foreign Currency (in actuals) as at the end of March </span><span style="font-family: "times new roman" , "serif"; font-size: 12pt;">previous year and reporting year.</span></div>
</td></tr>
<tr style="mso-yfti-irow: 16;"><td style="border: 1pt solid; padding: 0cm 5.4pt; width: 34.8pt;" valign="top" width="46"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">3.7.1<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 189pt;" valign="top" width="252"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">of which Exports<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 258.45pt;" valign="top" width="345"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Enter Exports of total sales in Foreign Currency (in actuals) as at the end of March </span><span style="font-family: "times new roman" , "serif"; font-size: 12pt;">previous year and reporting year.</span></div>
</td></tr>
<tr style="mso-yfti-irow: 17;"><td style="border: 1pt solid; padding: 0cm 5.4pt; width: 34.8pt;" valign="top" width="46"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">3.8<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 189pt;" valign="top" width="252"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Total Purchase<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 258.45pt;" valign="top" width="345"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Enter total Purchase in Foreign Currency (in actuals) as at the end of March </span><span style="font-family: "times new roman" , "serif"; font-size: 12pt;">previous year and reporting year.</span></div>
</td></tr>
<tr style="mso-yfti-irow: 18;"><td style="border: 1pt solid; padding: 0cm 5.4pt; width: 34.8pt;" valign="top" width="46"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">3.8.1<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 189pt;" valign="top" width="252"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">of which Imports<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 258.45pt;" valign="top" width="345"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Enter Imports of total sales in Foreign Currency (in actuals) as at the end of March </span><span style="font-family: "times new roman" , "serif"; font-size: 12pt;">previous year and reporting year.</span></div>
</td></tr>
<tr style="mso-yfti-irow: 19;"><td style="border: 1pt solid; padding: 0cm 5.4pt; width: 34.8pt;" valign="top" width="46"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">3.9<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 189pt;" valign="top" width="252"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">No. of Employees on Payroll<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 258.45pt;" valign="top" width="345"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Enter number of employees on payroll as at the end of March </span><span style="font-family: "times new roman" , "serif"; font-size: 12pt;">previous year and reporting year.</span></div>
</td></tr>
<tr style="mso-yfti-irow: 20;"><td colspan="3" style="border: 1pt solid; padding: 0cm 5.4pt; width: 482.25pt;" valign="top" width="643"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Please furnish here the market value of outstanding investments in DIE, made by your company under the ODI Scheme, in each of which your company hold 10% or more equity shares on the reference date.<o:p></o:p></span></div>
</td></tr>
<tr style="mso-yfti-irow: 21;"><td style="border: 1pt solid; padding: 0cm 5.4pt; width: 34.8pt;" valign="top" width="46"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">1.0<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 189pt;" valign="top" width="252"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Equity Capital <o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 258.45pt;" valign="top" width="345"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Auto-calculated<o:p></o:p></span></div>
</td></tr>
<tr style="mso-yfti-irow: 22;"><td style="border: 1pt solid; padding: 0cm 5.4pt; width: 34.8pt;" valign="top" width="46"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">1.1<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 189pt;" valign="top" width="252"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Claims on Direct Investment Enterprise<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 258.45pt;" valign="top" width="345"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Enter appropriate amount on claims on DIE under Equity capital in INR lakhs at the end-March of the reporting year and its previous year.</span></div>
</td></tr>
<tr style="mso-yfti-irow: 23;"><td style="border: 1pt solid; padding: 0cm 5.4pt; width: 34.8pt;" valign="top" width="46"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">1.2<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 189pt;" valign="top" width="252"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Liabilities to Direct Investment Enterprise (Reverse investment)<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 258.45pt;" valign="top" width="345"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Enter appropriate amount of liabilities to DIE under Equity capital in INR lakhs at the end-March of the reporting year and its previous year.</span></div>
</td></tr>
<tr style="mso-yfti-irow: 24;"><td style="border: 1pt solid; padding: 0cm 5.4pt; width: 34.8pt;" valign="top" width="46"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">2.0<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 189pt;" valign="top" width="252"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Other Capital <o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 258.45pt;" valign="top" width="345"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Auto-calculated<o:p></o:p></span></div>
</td></tr>
<tr style="mso-yfti-irow: 25;"><td style="border: 1pt solid; padding: 0cm 5.4pt; width: 34.8pt;" valign="top" width="46"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">2.1<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 189pt;" valign="top" width="252"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Claims on Direct Investment Enterprise<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 258.45pt;" valign="top" width="345"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Enter appropriate amount on claims on DIE under other capital in INR lakhs at the end-March of the reporting year and its previous year.</span></div>
</td></tr>
<tr style="mso-yfti-irow: 26;"><td style="border: 1pt solid; padding: 0cm 5.4pt; width: 34.8pt;" valign="top" width="46"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">2.2<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 189pt;" valign="top" width="252"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Liabilities to Direct Investment Enterprise (Reverse investment)<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 258.45pt;" valign="top" width="345"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Enter appropriate amount on liabilities on DIE under other capital in INR lakhs at the end-March of the reporting year and its previous year.</span></div>
</td></tr>
<tr style="mso-yfti-irow: 27;"><td style="border: 1pt solid; padding: 0cm 5.4pt; width: 34.8pt;" valign="top" width="46"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">3.0<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 189pt;" valign="top" width="252"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Disinvestments abroad during the year<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 258.45pt;" valign="top" width="345"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Enter appropriate amount of disinvestment abroad during the year in INR lakhs.</span></div>
</td></tr>
<tr style="mso-yfti-irow: 28;"><td colspan="3" style="border: 1pt solid; padding: 0cm 5.4pt; width: 482.25pt;" valign="top" width="643"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; mso-bidi-font-size: 11.0pt;">#: Other capital, item 2.1 & 2.2 of 2.b ODI includes all other liabilities and claims at Nominal value, except equity, (i.e. trade credit, loan, debentures, Non-participating share capital, other accounts receivable and payables etc.) of Indian reporting company with non-resident companies where Indian company holds less than 10 per cent equity and also with related parties.<o:p></o:p></span></div>
</td></tr>
<tr style="mso-yfti-irow: 29;"><td colspan="3" style="border: 1pt solid; padding: 0cm 5.4pt; width: 482.25pt;" valign="top" width="643"><div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin: 3pt 0cm 3pt 36pt; text-indent: -18pt;">
<span style="font-family: "symbol"; font-size: 12pt;"><span style="mso-list: Ignore;">·<span style="font-family: "times new roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Enter all the details in the blocks as mentioned above, then click on <b style="mso-bidi-font-weight: normal;">ADD ODI</b>.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: normal; margin: 3pt 0cm 3pt 36pt; text-indent: -18pt;">
<span style="font-family: "symbol"; font-size: 12pt;"><span style="mso-list: Ignore;">·<span style="font-family: "times new roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Likewise, fill all the ODI block one by one and click on Add ODI.<o:p></o:p></span></div>
</td></tr>
<tr style="mso-yfti-irow: 30;"><td colspan="3" style="border: 1pt solid; padding: 0cm 5.4pt; width: 482.25pt;" valign="top" width="643"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Block 2 DI – Direct Investment Abroad (Less than 10% equity holding)<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin: 3pt 0cm 3pt 29.8pt; text-align: justify; text-indent: -14.15pt;">
<span style="font-family: "symbol"; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font-family: "times new roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span></span><span style="font-family: "times new roman" , "serif"; mso-bidi-font-size: 12.0pt;">Please furnish here the market value of outstanding investments in DIE, made by your company under the ODI Scheme, in each of which your company hold less than 10 % equity shares on the reference date.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: normal; margin: 3pt 0cm 3pt 29.8pt; text-align: justify; text-indent: -14.15pt;">
<span style="font-family: "symbol"; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font-family: "times new roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span></span><span style="font-family: "times new roman" , "serif"; mso-bidi-font-size: 12.0pt;">Country-wise consolidated information should be provided.<o:p></o:p></span></div>
</td></tr>
<tr style="mso-yfti-irow: 31;"><td style="border: 1pt solid; padding: 0cm 5.4pt; width: 34.8pt;" valign="top" width="46"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<b><span style="font-family: "times new roman" , "serif"; font-size: 12pt;">2.a<o:p></o:p></span></b></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 189pt;" valign="top" width="252"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">No. of Countries where your company holds less than 10 % equity shares in each under the ODI Scheme<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 258.45pt;" valign="top" width="345"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Enter the number of countries with less than 10% equity shares in each under the ODI Scheme during the year.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<br /></div>
</td></tr>
<tr style="mso-yfti-irow: 32;"><td colspan="3" style="border: 1pt solid; padding: 0cm 5.4pt; width: 482.25pt;" valign="top" width="643"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 12pt;">2.b DI- Direct Investment<o:p></o:p></span></b></div>
<div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Based on number of countries mentioned in 2.a, there will be auto display the list of 2.b.1 DI 1, 2.b.2 DI2 … and up to <b style="mso-bidi-font-weight: normal;">number of countries</b>.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">For example, if no. of DI “3” is entered in 1.a, then system will display the list of 3 DI investors in 2.b block i.e. 2.b.1 DI1, 2.b.2 DI2, 2.b.3 DI3.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin: 3pt 0cm 3pt 36pt; text-align: justify; text-indent: -18pt;">
<span style="font-family: "symbol"; font-size: 12pt;"><span style="mso-list: Ignore;">·<span style="font-family: "times new roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12pt;">I</span><span style="font-family: "times new roman" , "serif"; font-size: 12pt;">t will display the Country of non-resident investor.</span><span style="font-family: "times new roman" , "serif"; font-size: 12pt;"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: normal; margin: 3pt 0cm 3pt 36pt; text-align: justify; text-indent: -18pt;">
<span style="font-family: "symbol"; font-size: 12pt;"><span style="mso-list: Ignore;">·<span style="font-family: "times new roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Click on Edit button for modification in 2.b.1 DI 1, 2.b.2 DI 2 and 2.b.3 DI 3 one by one. </span><span style="font-family: "times new roman" , "serif"; font-size: 12pt;"><o:p></o:p></span></div>
</td></tr>
<tr style="mso-yfti-irow: 33;"><td style="border: 1pt solid; padding: 0cm 5.4pt; width: 34.8pt;" valign="top" width="46"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<br /></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 189pt;" valign="top" width="252"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Equity & Participating Preference Share Capital holding<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 258.45pt;" valign="top" width="345"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Enter the percentage of Equity & Participating Preference Share Capital holding as at the end of March previous year and reporting year.</span><span style="font-family: "times new roman" , "serif"; font-size: 12pt;"><o:p></o:p></span></div>
</td></tr>
<tr style="mso-yfti-irow: 34;"><td style="border: 1pt solid; padding: 0cm 5.4pt; width: 34.8pt;" valign="top" width="46"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">1.0<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 189pt;" valign="top" width="252"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Equity Capital<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 258.45pt;" valign="top" width="345"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Auto-calculated<o:p></o:p></span></div>
</td></tr>
<tr style="mso-yfti-irow: 35;"><td style="border: 1pt solid; padding: 0cm 5.4pt; width: 34.8pt;" valign="top" width="46"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">1.1<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 189pt;" valign="top" width="252"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Claims on Direct Investment Enterprise<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 258.45pt;" valign="top" width="345"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Enter appropriate amount in INR lakhs for the item 1.1 as at the end of March </span><span style="font-family: "times new roman" , "serif"; font-size: 12pt;">previous year and reporting year.</span></div>
</td></tr>
<tr style="mso-yfti-irow: 36;"><td style="border: 1pt solid; padding: 0cm 5.4pt; width: 34.8pt;" valign="top" width="46"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">1.2<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 189pt;" valign="top" width="252"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Liabilities to Direct Investment Enterprise (Reverse investment)<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 258.45pt;" valign="top" width="345"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Enter appropriate amount in INR lakhs for the item 1.2 as at the end of March </span><span style="font-family: "times new roman" , "serif"; font-size: 12pt;">previous year and reporting year.</span></div>
</td></tr>
<tr style="mso-yfti-irow: 37;"><td style="border: 1pt solid; padding: 0cm 5.4pt; width: 34.8pt;" valign="top" width="46"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">2.0<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 189pt;" valign="top" width="252"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Other Capital<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 258.45pt;" valign="top" width="345"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Auto-calculated<o:p></o:p></span></div>
</td></tr>
<tr style="mso-yfti-irow: 38;"><td style="border: 1pt solid; padding: 0cm 5.4pt; width: 34.8pt;" valign="top" width="46"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">2.1<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 189pt;" valign="top" width="252"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Claims on Direct Investment Enterprise<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 258.45pt;" valign="top" width="345"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Enter appropriate amount in INR lakhs for the item 2.1 as at the end of March </span><span style="font-family: "times new roman" , "serif"; font-size: 12pt;">previous year and reporting year.</span></div>
</td></tr>
<tr style="mso-yfti-irow: 39;"><td style="border: 1pt solid; padding: 0cm 5.4pt; width: 34.8pt;" valign="top" width="46"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">2.2<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 189pt;" valign="top" width="252"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Liabilities to Direct Investment Enterprise (Reverse investment)<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 258.45pt;" valign="top" width="345"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Enter appropriate amount in INR lakhs for the item 2.2 as at the end of March </span><span style="font-family: "times new roman" , "serif"; font-size: 12pt;">previous year and reporting year.</span></div>
</td></tr>
<tr style="mso-yfti-irow: 40;"><td style="border: 1pt solid; padding: 0cm 5.4pt; width: 34.8pt;" valign="top" width="46"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">3.0<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 189pt;" valign="top" width="252"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Disinvestments abroad during the year<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 258.45pt;" valign="top" width="345"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Enter appropriate amount in INR lakhs for the item 3.0 as at the end of March </span><span style="font-family: "times new roman" , "serif"; font-size: 12pt;">previous year and reporting year.</span></div>
</td></tr>
<tr style="mso-yfti-irow: 41;"><td colspan="3" style="border: 1pt solid; padding: 0cm 5.4pt; width: 482.25pt;" valign="top" width="643"><div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin: 3pt 0cm 3pt 36pt; text-indent: -18pt;">
<span style="font-family: "symbol"; font-size: 12pt;"><span style="mso-list: Ignore;">·<span style="font-family: "times new roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Enter all the details in the blocks as mentioned above, then click on <b style="mso-bidi-font-weight: normal;">ADD DI</b>.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: normal; margin: 3pt 0cm 3pt 36pt; text-indent: -18pt;">
<span style="font-family: "symbol"; font-size: 12pt;"><span style="mso-list: Ignore;">·<span style="font-family: "times new roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Likewise, fill all the DI block one by one and click on Add DI.<o:p></o:p></span></div>
</td></tr>
<tr style="mso-yfti-irow: 42;"><td colspan="3" style="border: 1pt solid; padding: 0cm 5.4pt; width: 482.25pt;" valign="top" width="643"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Block 3 Portfolio Investment in India<o:p></o:p></span></b></div>
<div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; mso-bidi-font-size: 11.0pt;">Please furnish here the market value of outstanding investments in non-resident enterprises, other than those made under ODI scheme reported in Block 2.b.1.</span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 12pt;"><o:p></o:p></span></b></div>
</td></tr>
<tr style="mso-yfti-irow: 43;"><td style="border: 1pt solid; padding: 0cm 5.4pt; width: 34.8pt;" valign="top" width="46"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">3.a<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 189pt;" valign="top" width="252"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Country of Non-Resident Enterprise<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 258.45pt;" valign="top" width="345"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Enter the number of countries of Non-Resident Enterprise<o:p></o:p></span></div>
</td></tr>
<tr style="mso-yfti-irow: 44;"><td colspan="3" style="border: 1pt solid; padding: 0cm 5.4pt; width: 482.25pt;" valign="top" width="643"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 12pt;">3.b PI<o:p></o:p></span></b></div>
<div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Based on number of Country of Non-Resident Enterprise (PI) mentioned in 3.a, there will be auto display the list of 3.b.1 PI1, 3.b.2 PI2 … and up to <b style="mso-bidi-font-weight: normal;">number of PI</b> based on previous year FLA return.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">For example, if no. of PI “3” is entered in 1.a, then system will display the list of 3 PI investors in 3.b block i.e. 3.b.1 PI1, 3.b.2 PI2, 3.b.3 PI3.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin: 3pt 0cm 3pt 36pt; text-align: justify; text-indent: -18pt;">
<span style="font-family: "symbol"; font-size: 12pt;"><span style="mso-list: Ignore;">·<span style="font-family: "times new roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12pt;">I</span><span style="font-family: "times new roman" , "serif"; font-size: 12pt;">t will display the Country of non-resident investor.</span><span style="font-family: "times new roman" , "serif"; font-size: 12pt;"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin: 3pt 0cm 3pt 36pt; text-align: justify; text-indent: -18pt;">
<span style="font-family: "symbol"; font-size: 12pt;"><span style="mso-list: Ignore;">·<span style="font-family: "times new roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Click on Edit button for modification in 3.b.1 PI1, 3.b.2 PI2 and 3.b.3 PI3 one by one.</span><span style="font-family: "times new roman" , "serif"; font-size: 12pt;"><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: normal; margin: 3pt 0cm 3pt 36pt; text-align: justify; text-indent: -18pt;">
<span style="font-family: "symbol"; font-size: 12pt;"><span style="mso-list: Ignore;">·<span style="font-family: "times new roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span></span><span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Fill the below details to add/Edit PI and Press (Add PI) button<o:p></o:p></span></div>
</td></tr>
<tr style="mso-yfti-irow: 45;"><td style="border: 1pt solid; padding: 0cm 5.4pt; width: 34.8pt;" valign="top" width="46"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<br /></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 189pt;" valign="top" width="252"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Country of DIE<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 258.45pt;" valign="top" width="345"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Choose country from the drop down menu<o:p></o:p></span></div>
</td></tr>
<tr style="mso-yfti-irow: 46;"><td style="border: 1pt solid; padding: 0cm 5.4pt; width: 34.8pt;" valign="top" width="46"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">1.0<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 189pt;" valign="top" width="252"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Equity Securities (at Market Value)<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 258.45pt;" valign="top" width="345"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Enter appropriate amount in INR lakhs for the item 1.0 at the end-March of the reporting year and its previous year.</span></div>
</td></tr>
<tr style="mso-yfti-irow: 47;"><td style="border: 1pt solid; padding: 0cm 5.4pt; width: 34.8pt;" valign="top" width="46"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">2.0<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 189pt;" valign="top" width="252"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Debt Securities<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 258.45pt;" valign="top" width="345"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Auto-calculated<o:p></o:p></span></div>
</td></tr>
<tr style="mso-yfti-irow: 48;"><td style="border: 1pt solid; padding: 0cm 5.4pt; width: 34.8pt;" valign="top" width="46"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">2.1<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 189pt;" valign="top" width="252"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Money Market Instruments<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">(Original Maturity up to 1 year)<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 258.45pt;" valign="top" width="345"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Enter appropriate amount in INR lakhs for the item 2.1 at the end-March of the reporting year and its previous year.</span></div>
</td></tr>
<tr style="mso-yfti-irow: 49;"><td style="border: 1pt solid; padding: 0cm 5.4pt; width: 34.8pt;" valign="top" width="46"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">2.2<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 189pt;" valign="top" width="252"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Bonds and Other instruments<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">(original maturity more than 1year)<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 258.45pt;" valign="top" width="345"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Enter appropriate amount in INR lakhs for the item 2.2 at the end-March of the reporting year and its previous year.</span></div>
</td></tr>
<tr style="mso-yfti-irow: 50;"><td style="border: 1pt solid; padding: 0cm 5.4pt; width: 34.8pt;" valign="top" width="46"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">3.0<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 189pt;" valign="top" width="252"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Disinvestments in India during the year<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 258.45pt;" valign="top" width="345"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Enter appropriate amount in INR lakhs for the item 3.0 at the end-March of the reporting year and its previous year.</span></div>
</td></tr>
<tr style="mso-yfti-irow: 51;"><td colspan="3" style="border: 1pt solid; padding: 0cm 5.4pt; width: 482.25pt;" valign="top" width="643"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Block 4 Other Investment (Outstanding Claims with Foreign Unrelated Parties)<o:p></o:p></span></b></div>
<div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm; text-align: justify;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">This is a residual category that includes all financial claims not considered as direct investment or portfolio investment.</span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , "serif"; font-size: 12pt;"><o:p></o:p></span></b></div>
</td></tr>
<tr style="mso-yfti-irow: 52;"><td style="border: 1pt solid; padding: 0cm 5.4pt; width: 34.8pt;" valign="top" width="46"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">1.1<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 189pt;" valign="top" width="252"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Trade Credit<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 258.45pt;" valign="top" width="345"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Enter appropriate amount in INR lakhs for the item 1.1 at the end-March of the reporting year and its previous year.</span></div>
</td></tr>
<tr style="mso-yfti-irow: 53;"><td style="border: 1pt solid; padding: 0cm 5.4pt; width: 34.8pt;" valign="top" width="46"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">1.2<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 189pt;" valign="top" width="252"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Loans<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 258.45pt;" valign="top" width="345"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Enter appropriate amount in INR lakhs for the item 1.2 at the end-March of the reporting year and its previous year.</span></div>
</td></tr>
<tr style="mso-yfti-irow: 54;"><td style="border: 1pt solid; padding: 0cm 5.4pt; width: 34.8pt;" valign="top" width="46"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">1.3<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 189pt;" valign="top" width="252"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Currency & Deposits<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 258.45pt;" valign="top" width="345"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Enter appropriate amount in INR lakhs for the item 1.3 at the end-March of the reporting year and its previous year.</span></div>
</td></tr>
<tr style="mso-yfti-irow: 55;"><td style="border: 1pt solid; padding: 0cm 5.4pt; width: 34.8pt;" valign="top" width="46"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">1.4<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 189pt;" valign="top" width="252"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Other receivable and payable accounts<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 258.45pt;" valign="top" width="345"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Enter appropriate amount in INR lakhs for the item 1.4 at the end-March of the reporting year and its previous year.</span></div>
</td></tr>
<tr style="mso-yfti-irow: 56; mso-yfti-lastrow: yes;"><td style="border: 1pt solid; padding: 0cm 5.4pt; width: 34.8pt;" valign="top" width="46"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<br /></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 189pt;" valign="top" width="252"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Total<o:p></o:p></span></div>
</td><td style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; padding: 0cm 5.4pt; width: 258.45pt;" valign="top" width="345"><div class="MsoNormal" style="line-height: normal; margin: 3pt 0cm;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt;">Auto-calculated<o:p></o:p></span></div>
</td></tr>
</tbody></table>
<div class="MsoNormal" style="margin-left: -21.3pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: -21.3pt;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt; line-height: 17.12px;">After filling all the details in Section IV, click on “Save as Draft”, then click on “Validate Section IV/Proceed to FLA Form Submission”.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-left: -21.3pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: -21.3pt;">
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<div class="MsoNormal" style="margin-left: -21.3pt;">
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<div class="MsoNormal" style="margin-left: -21.3pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: -21.3pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: -21.3pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: -21.3pt;">
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<div align="right" class="MsoNormal" style="margin-left: -21.3pt; text-align: right;">
<span style="font-family: "times new roman" , "serif"; font-size: 12pt; line-height: 17.12px;">Annex-1<o:p></o:p></span></div>
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; margin-left: -.5pt; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184; width: 644px;"><tbody>
<tr style="height: 15.75pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;"><td nowrap="" style="border: 1pt solid; height: 15.75pt; padding: 0cm 5.4pt; width: 433pt;" width="577"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">NIC DIVISION DESCRIPTION<o:p></o:p></span></b></div>
</td><td nowrap="" style="border: 1pt solid; height: 15.75pt; padding: 0cm 5.4pt; width: 50pt;" width="67"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">NIC CODE<o:p></o:p></span></b></div>
</td></tr>
<tr style="height: 15.75pt; mso-yfti-irow: 1;"><td style="border: 1pt solid; height: 15.75pt; padding: 0cm 5.4pt; width: 433pt;" width="577"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">Crop and animal production, hunting and related service activities<o:p></o:p></span></div>
</td><td nowrap="" style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; height: 15.75pt; padding: 0cm 5.4pt; width: 50pt;" width="67"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">1<o:p></o:p></span></div>
</td></tr>
<tr style="height: 15.75pt; mso-yfti-irow: 2;"><td style="border: 1pt solid; height: 15.75pt; padding: 0cm 5.4pt; width: 433pt;" width="577"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">Forestry and logging<o:p></o:p></span></div>
</td><td nowrap="" style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; height: 15.75pt; padding: 0cm 5.4pt; width: 50pt;" width="67"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">2<o:p></o:p></span></div>
</td></tr>
<tr style="height: 15.75pt; mso-yfti-irow: 3;"><td style="border: 1pt solid; height: 15.75pt; padding: 0cm 5.4pt; width: 433pt;" width="577"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">Fishing and aquaculture<o:p></o:p></span></div>
</td><td nowrap="" style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; height: 15.75pt; padding: 0cm 5.4pt; width: 50pt;" width="67"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">3<o:p></o:p></span></div>
</td></tr>
<tr style="height: 15.75pt; mso-yfti-irow: 4;"><td style="border: 1pt solid; height: 15.75pt; padding: 0cm 5.4pt; width: 433pt;" width="577"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">Mining of coal and lignite<o:p></o:p></span></div>
</td><td nowrap="" style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; height: 15.75pt; padding: 0cm 5.4pt; width: 50pt;" width="67"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">5<o:p></o:p></span></div>
</td></tr>
<tr style="height: 15.75pt; mso-yfti-irow: 5;"><td style="border: 1pt solid; height: 15.75pt; padding: 0cm 5.4pt; width: 433pt;" width="577"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">Extraction of crude petroleum and natural gas<o:p></o:p></span></div>
</td><td nowrap="" style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; height: 15.75pt; padding: 0cm 5.4pt; width: 50pt;" width="67"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">6<o:p></o:p></span></div>
</td></tr>
<tr style="height: 15.75pt; mso-yfti-irow: 6;"><td style="border: 1pt solid; height: 15.75pt; padding: 0cm 5.4pt; width: 433pt;" width="577"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">Mining of metal ores<o:p></o:p></span></div>
</td><td nowrap="" style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; height: 15.75pt; padding: 0cm 5.4pt; width: 50pt;" width="67"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">7<o:p></o:p></span></div>
</td></tr>
<tr style="height: 15.75pt; mso-yfti-irow: 7;"><td style="border: 1pt solid; height: 15.75pt; padding: 0cm 5.4pt; width: 433pt;" width="577"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">Other mining and quarrying<o:p></o:p></span></div>
</td><td nowrap="" style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; height: 15.75pt; padding: 0cm 5.4pt; width: 50pt;" width="67"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">8<o:p></o:p></span></div>
</td></tr>
<tr style="height: 15.75pt; mso-yfti-irow: 8;"><td style="border: 1pt solid; height: 15.75pt; padding: 0cm 5.4pt; width: 433pt;" width="577"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">Mining support service activities<o:p></o:p></span></div>
</td><td nowrap="" style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; height: 15.75pt; padding: 0cm 5.4pt; width: 50pt;" width="67"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">9<o:p></o:p></span></div>
</td></tr>
<tr style="height: 15.75pt; mso-yfti-irow: 9;"><td style="border: 1pt solid; height: 15.75pt; padding: 0cm 5.4pt; width: 433pt;" width="577"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">Manufacture of food products<o:p></o:p></span></div>
</td><td nowrap="" style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; height: 15.75pt; padding: 0cm 5.4pt; width: 50pt;" width="67"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">10<o:p></o:p></span></div>
</td></tr>
<tr style="height: 15.75pt; mso-yfti-irow: 10;"><td style="border: 1pt solid; height: 15.75pt; padding: 0cm 5.4pt; width: 433pt;" width="577"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">Manufacture of beverages<o:p></o:p></span></div>
</td><td nowrap="" style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; height: 15.75pt; padding: 0cm 5.4pt; width: 50pt;" width="67"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">11<o:p></o:p></span></div>
</td></tr>
<tr style="height: 15.75pt; mso-yfti-irow: 11;"><td style="border: 1pt solid; height: 15.75pt; padding: 0cm 5.4pt; width: 433pt;" width="577"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">Manufacture of tobacco products<o:p></o:p></span></div>
</td><td nowrap="" style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; height: 15.75pt; padding: 0cm 5.4pt; width: 50pt;" width="67"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">12<o:p></o:p></span></div>
</td></tr>
<tr style="height: 15.75pt; mso-yfti-irow: 12;"><td style="border: 1pt solid; height: 15.75pt; padding: 0cm 5.4pt; width: 433pt;" width="577"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">Manufacture of textiles<o:p></o:p></span></div>
</td><td nowrap="" style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; height: 15.75pt; padding: 0cm 5.4pt; width: 50pt;" width="67"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">13<o:p></o:p></span></div>
</td></tr>
<tr style="height: 15.75pt; mso-yfti-irow: 13;"><td style="border: 1pt solid; height: 15.75pt; padding: 0cm 5.4pt; width: 433pt;" width="577"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">Manufacture of wearing apparel<o:p></o:p></span></div>
</td><td nowrap="" style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; height: 15.75pt; padding: 0cm 5.4pt; width: 50pt;" width="67"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">14<o:p></o:p></span></div>
</td></tr>
<tr style="height: 15.75pt; mso-yfti-irow: 14;"><td style="border: 1pt solid; height: 15.75pt; padding: 0cm 5.4pt; width: 433pt;" width="577"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">Manufacture of leather and related products<o:p></o:p></span></div>
</td><td nowrap="" style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; height: 15.75pt; padding: 0cm 5.4pt; width: 50pt;" width="67"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">15<o:p></o:p></span></div>
</td></tr>
<tr style="height: 15.75pt; mso-yfti-irow: 15;"><td style="border: 1pt solid; height: 15.75pt; padding: 0cm 5.4pt; width: 433pt;" width="577"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">Manufacture of wood and products of wood and cork, except furniture<o:p></o:p></span></div>
</td><td nowrap="" style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; height: 15.75pt; padding: 0cm 5.4pt; width: 50pt;" width="67"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">16<o:p></o:p></span></div>
</td></tr>
<tr style="height: 15.75pt; mso-yfti-irow: 16;"><td style="border: 1pt solid; height: 15.75pt; padding: 0cm 5.4pt; width: 433pt;" width="577"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">Manufacture of paper and paper products<o:p></o:p></span></div>
</td><td nowrap="" style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; height: 15.75pt; padding: 0cm 5.4pt; width: 50pt;" width="67"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">17<o:p></o:p></span></div>
</td></tr>
<tr style="height: 15.75pt; mso-yfti-irow: 17;"><td style="border: 1pt solid; height: 15.75pt; padding: 0cm 5.4pt; width: 433pt;" width="577"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">Printing and reproduction of recorded media<o:p></o:p></span></div>
</td><td nowrap="" style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; height: 15.75pt; padding: 0cm 5.4pt; width: 50pt;" width="67"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">18<o:p></o:p></span></div>
</td></tr>
<tr style="height: 15.75pt; mso-yfti-irow: 18;"><td style="border: 1pt solid; height: 15.75pt; padding: 0cm 5.4pt; width: 433pt;" width="577"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">Manufacture of coke and refined petroleum products<o:p></o:p></span></div>
</td><td nowrap="" style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; height: 15.75pt; padding: 0cm 5.4pt; width: 50pt;" width="67"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">19<o:p></o:p></span></div>
</td></tr>
<tr style="height: 15.75pt; mso-yfti-irow: 19;"><td style="border: 1pt solid; height: 15.75pt; padding: 0cm 5.4pt; width: 433pt;" width="577"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">Manufacture of chemicals and chemical products<o:p></o:p></span></div>
</td><td nowrap="" style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; height: 15.75pt; padding: 0cm 5.4pt; width: 50pt;" width="67"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">20<o:p></o:p></span></div>
</td></tr>
<tr style="height: 15.75pt; mso-yfti-irow: 20;"><td style="border: 1pt solid; height: 15.75pt; padding: 0cm 5.4pt; width: 433pt;" width="577"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">Manufacture of pharmaceuticals, medicinal chemical and botanical products<o:p></o:p></span></div>
</td><td nowrap="" style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; height: 15.75pt; padding: 0cm 5.4pt; width: 50pt;" width="67"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">21<o:p></o:p></span></div>
</td></tr>
<tr style="height: 15.75pt; mso-yfti-irow: 21;"><td style="border: 1pt solid; height: 15.75pt; padding: 0cm 5.4pt; width: 433pt;" width="577"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">Manufacture of rubber and plastics products<o:p></o:p></span></div>
</td><td nowrap="" style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; height: 15.75pt; padding: 0cm 5.4pt; width: 50pt;" width="67"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">22<o:p></o:p></span></div>
</td></tr>
<tr style="height: 15.75pt; mso-yfti-irow: 22;"><td style="border: 1pt solid; height: 15.75pt; padding: 0cm 5.4pt; width: 433pt;" width="577"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">Manufacture of other non-metallic mineral products<o:p></o:p></span></div>
</td><td nowrap="" style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; height: 15.75pt; padding: 0cm 5.4pt; width: 50pt;" width="67"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">23<o:p></o:p></span></div>
</td></tr>
<tr style="height: 15.75pt; mso-yfti-irow: 23;"><td style="border: 1pt solid; height: 15.75pt; padding: 0cm 5.4pt; width: 433pt;" width="577"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">Manufacture of basic metals<o:p></o:p></span></div>
</td><td nowrap="" style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; height: 15.75pt; padding: 0cm 5.4pt; width: 50pt;" width="67"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">24<o:p></o:p></span></div>
</td></tr>
<tr style="height: 15.75pt; mso-yfti-irow: 24;"><td style="border: 1pt solid; height: 15.75pt; padding: 0cm 5.4pt; width: 433pt;" width="577"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">Manufacture of fabricated metal products, except machinery and equipment<o:p></o:p></span></div>
</td><td nowrap="" style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; height: 15.75pt; padding: 0cm 5.4pt; width: 50pt;" width="67"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">25<o:p></o:p></span></div>
</td></tr>
<tr style="height: 15.75pt; mso-yfti-irow: 25;"><td style="border: 1pt solid; height: 15.75pt; padding: 0cm 5.4pt; width: 433pt;" width="577"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">Manufacture of computer, electronic and optical products<o:p></o:p></span></div>
</td><td nowrap="" style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; height: 15.75pt; padding: 0cm 5.4pt; width: 50pt;" width="67"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">26<o:p></o:p></span></div>
</td></tr>
<tr style="height: 15.75pt; mso-yfti-irow: 26;"><td style="border: 1pt solid; height: 15.75pt; padding: 0cm 5.4pt; width: 433pt;" width="577"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">Manufacture of electrical equipment<o:p></o:p></span></div>
</td><td nowrap="" style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; height: 15.75pt; padding: 0cm 5.4pt; width: 50pt;" width="67"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">27<o:p></o:p></span></div>
</td></tr>
<tr style="height: 15.75pt; mso-yfti-irow: 27;"><td style="border: 1pt solid; height: 15.75pt; padding: 0cm 5.4pt; width: 433pt;" width="577"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">Manufacture of machinery and equipment n.e.c.<o:p></o:p></span></div>
</td><td nowrap="" style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; height: 15.75pt; padding: 0cm 5.4pt; width: 50pt;" width="67"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">28<o:p></o:p></span></div>
</td></tr>
<tr style="height: 15.75pt; mso-yfti-irow: 28;"><td style="border: 1pt solid; height: 15.75pt; padding: 0cm 5.4pt; width: 433pt;" width="577"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">Manufacture of motor vehicles, trailers and semi-trailers<o:p></o:p></span></div>
</td><td nowrap="" style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; height: 15.75pt; padding: 0cm 5.4pt; width: 50pt;" width="67"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">29<o:p></o:p></span></div>
</td></tr>
<tr style="height: 15.75pt; mso-yfti-irow: 29;"><td style="border: 1pt solid; height: 15.75pt; padding: 0cm 5.4pt; width: 433pt;" width="577"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">Manufacture of other transport equipment<o:p></o:p></span></div>
</td><td nowrap="" style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; height: 15.75pt; padding: 0cm 5.4pt; width: 50pt;" width="67"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">30<o:p></o:p></span></div>
</td></tr>
<tr style="height: 15.75pt; mso-yfti-irow: 30;"><td style="border: 1pt solid; height: 15.75pt; padding: 0cm 5.4pt; width: 433pt;" width="577"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">Manufacture of furniture<o:p></o:p></span></div>
</td><td nowrap="" style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; height: 15.75pt; padding: 0cm 5.4pt; width: 50pt;" width="67"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">31<o:p></o:p></span></div>
</td></tr>
<tr style="height: 15.75pt; mso-yfti-irow: 31;"><td style="border: 1pt solid; height: 15.75pt; padding: 0cm 5.4pt; width: 433pt;" width="577"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">Other manufacturing<o:p></o:p></span></div>
</td><td nowrap="" style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; height: 15.75pt; padding: 0cm 5.4pt; width: 50pt;" width="67"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">32<o:p></o:p></span></div>
</td></tr>
<tr style="height: 15.75pt; mso-yfti-irow: 32;"><td style="border: 1pt solid; height: 15.75pt; padding: 0cm 5.4pt; width: 433pt;" width="577"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">Repair and installation of machinery and equipment<o:p></o:p></span></div>
</td><td nowrap="" style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; height: 15.75pt; padding: 0cm 5.4pt; width: 50pt;" width="67"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">33<o:p></o:p></span></div>
</td></tr>
<tr style="height: 15.75pt; mso-yfti-irow: 33;"><td style="border: 1pt solid; height: 15.75pt; padding: 0cm 5.4pt; width: 433pt;" width="577"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">Electricity, gas, steam and air conditioning supply<o:p></o:p></span></div>
</td><td nowrap="" style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; height: 15.75pt; padding: 0cm 5.4pt; width: 50pt;" width="67"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">35<o:p></o:p></span></div>
</td></tr>
<tr style="height: 15.75pt; mso-yfti-irow: 34;"><td style="border: 1pt solid; height: 15.75pt; padding: 0cm 5.4pt; width: 433pt;" width="577"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">Water collection, treatment and supply<o:p></o:p></span></div>
</td><td nowrap="" style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; height: 15.75pt; padding: 0cm 5.4pt; width: 50pt;" width="67"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">36<o:p></o:p></span></div>
</td></tr>
<tr style="height: 15.75pt; mso-yfti-irow: 35;"><td style="border: 1pt solid; height: 15.75pt; padding: 0cm 5.4pt; width: 433pt;" width="577"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">Sewerage<o:p></o:p></span></div>
</td><td nowrap="" style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; height: 15.75pt; padding: 0cm 5.4pt; width: 50pt;" width="67"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">37<o:p></o:p></span></div>
</td></tr>
<tr style="height: 15.75pt; mso-yfti-irow: 36;"><td style="border: 1pt solid; height: 15.75pt; padding: 0cm 5.4pt; width: 433pt;" width="577"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">Waste collection, treatment and disposal activities; materials recovery<o:p></o:p></span></div>
</td><td nowrap="" style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; height: 15.75pt; padding: 0cm 5.4pt; width: 50pt;" width="67"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">38<o:p></o:p></span></div>
</td></tr>
<tr style="height: 15.75pt; mso-yfti-irow: 37;"><td style="border: 1pt solid; height: 15.75pt; padding: 0cm 5.4pt; width: 433pt;" width="577"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">Remediation activities and other waste management services<o:p></o:p></span></div>
</td><td nowrap="" style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; height: 15.75pt; padding: 0cm 5.4pt; width: 50pt;" width="67"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">39<o:p></o:p></span></div>
</td></tr>
<tr style="height: 15.75pt; mso-yfti-irow: 38;"><td style="border: 1pt solid; height: 15.75pt; padding: 0cm 5.4pt; width: 433pt;" width="577"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">Construction of buildings<o:p></o:p></span></div>
</td><td nowrap="" style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; height: 15.75pt; padding: 0cm 5.4pt; width: 50pt;" width="67"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">41<o:p></o:p></span></div>
</td></tr>
<tr style="height: 15.75pt; mso-yfti-irow: 39;"><td style="border: 1pt solid; height: 15.75pt; padding: 0cm 5.4pt; width: 433pt;" width="577"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">Civil engineering<o:p></o:p></span></div>
</td><td nowrap="" style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; height: 15.75pt; padding: 0cm 5.4pt; width: 50pt;" width="67"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">42<o:p></o:p></span></div>
</td></tr>
<tr style="height: 15.75pt; mso-yfti-irow: 40;"><td style="border: 1pt solid; height: 15.75pt; padding: 0cm 5.4pt; width: 433pt;" width="577"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">Specialized construction activities<o:p></o:p></span></div>
</td><td nowrap="" style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; height: 15.75pt; padding: 0cm 5.4pt; width: 50pt;" width="67"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">43<o:p></o:p></span></div>
</td></tr>
<tr style="height: 15.75pt; mso-yfti-irow: 41;"><td style="border: 1pt solid; height: 15.75pt; padding: 0cm 5.4pt; width: 433pt;" width="577"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">Wholesale and retail trade and repair of motor vehicles and motorcycles<o:p></o:p></span></div>
</td><td nowrap="" style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; height: 15.75pt; padding: 0cm 5.4pt; width: 50pt;" width="67"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">45<o:p></o:p></span></div>
</td></tr>
<tr style="height: 15.75pt; mso-yfti-irow: 42;"><td style="border: 1pt solid; height: 15.75pt; padding: 0cm 5.4pt; width: 433pt;" width="577"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">Wholesale trade, except of motor vehicles and motorcycles<o:p></o:p></span></div>
</td><td nowrap="" style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; height: 15.75pt; padding: 0cm 5.4pt; width: 50pt;" width="67"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">46<o:p></o:p></span></div>
</td></tr>
<tr style="height: 15.75pt; mso-yfti-irow: 43;"><td style="border: 1pt solid; height: 15.75pt; padding: 0cm 5.4pt; width: 433pt;" width="577"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">Retail trade, except of motor vehicles and motorcycles<o:p></o:p></span></div>
</td><td nowrap="" style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; height: 15.75pt; padding: 0cm 5.4pt; width: 50pt;" width="67"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">47<o:p></o:p></span></div>
</td></tr>
<tr style="height: 15.75pt; mso-yfti-irow: 44;"><td style="border: 1pt solid; height: 15.75pt; padding: 0cm 5.4pt; width: 433pt;" width="577"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">Land transport and transport via pipelines<o:p></o:p></span></div>
</td><td nowrap="" style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; height: 15.75pt; padding: 0cm 5.4pt; width: 50pt;" width="67"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">49<o:p></o:p></span></div>
</td></tr>
<tr style="height: 15.75pt; mso-yfti-irow: 45;"><td style="border: 1pt solid; height: 15.75pt; padding: 0cm 5.4pt; width: 433pt;" width="577"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">Water transport<o:p></o:p></span></div>
</td><td nowrap="" style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; height: 15.75pt; padding: 0cm 5.4pt; width: 50pt;" width="67"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">50<o:p></o:p></span></div>
</td></tr>
<tr style="height: 15.75pt; mso-yfti-irow: 46;"><td style="border: 1pt solid; height: 15.75pt; padding: 0cm 5.4pt; width: 433pt;" width="577"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">Air transport<o:p></o:p></span></div>
</td><td nowrap="" style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; height: 15.75pt; padding: 0cm 5.4pt; width: 50pt;" width="67"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">51<o:p></o:p></span></div>
</td></tr>
<tr style="height: 15.75pt; mso-yfti-irow: 47;"><td style="border: 1pt solid; height: 15.75pt; padding: 0cm 5.4pt; width: 433pt;" width="577"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">Warehousing and support activities for transportation<o:p></o:p></span></div>
</td><td nowrap="" style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; height: 15.75pt; padding: 0cm 5.4pt; width: 50pt;" width="67"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">52<o:p></o:p></span></div>
</td></tr>
<tr style="height: 15.75pt; mso-yfti-irow: 48;"><td style="border: 1pt solid; height: 15.75pt; padding: 0cm 5.4pt; width: 433pt;" width="577"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">Postal and courier activities<o:p></o:p></span></div>
</td><td nowrap="" style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; height: 15.75pt; padding: 0cm 5.4pt; width: 50pt;" width="67"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">53<o:p></o:p></span></div>
</td></tr>
<tr style="height: 15.75pt; mso-yfti-irow: 49;"><td style="border: 1pt solid; height: 15.75pt; padding: 0cm 5.4pt; width: 433pt;" width="577"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">Accommodation<o:p></o:p></span></div>
</td><td nowrap="" style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; height: 15.75pt; padding: 0cm 5.4pt; width: 50pt;" width="67"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">55<o:p></o:p></span></div>
</td></tr>
<tr style="height: 15.75pt; mso-yfti-irow: 50;"><td style="border: 1pt solid; height: 15.75pt; padding: 0cm 5.4pt; width: 433pt;" width="577"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">Food and beverage service activities<o:p></o:p></span></div>
</td><td nowrap="" style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; height: 15.75pt; padding: 0cm 5.4pt; width: 50pt;" width="67"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">56<o:p></o:p></span></div>
</td></tr>
<tr style="height: 15.75pt; mso-yfti-irow: 51;"><td style="border: 1pt solid; height: 15.75pt; padding: 0cm 5.4pt; width: 433pt;" width="577"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">Publishing activities<o:p></o:p></span></div>
</td><td nowrap="" style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; height: 15.75pt; padding: 0cm 5.4pt; width: 50pt;" width="67"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">58<o:p></o:p></span></div>
</td></tr>
<tr style="height: 30.75pt; mso-yfti-irow: 52;"><td style="border: 1pt solid; height: 30.75pt; padding: 0cm 5.4pt; width: 433pt;" width="577"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">Motion picture, video and television programme production, sound recording and music publishing activities<o:p></o:p></span></div>
</td><td nowrap="" style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; height: 30.75pt; padding: 0cm 5.4pt; width: 50pt;" width="67"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">59<o:p></o:p></span></div>
</td></tr>
<tr style="height: 15.75pt; mso-yfti-irow: 53;"><td style="border: 1pt solid; height: 15.75pt; padding: 0cm 5.4pt; width: 433pt;" width="577"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">Broadcasting and programming activities<o:p></o:p></span></div>
</td><td nowrap="" style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; height: 15.75pt; padding: 0cm 5.4pt; width: 50pt;" width="67"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">60<o:p></o:p></span></div>
</td></tr>
<tr style="height: 15.75pt; mso-yfti-irow: 54;"><td style="border: 1pt solid; height: 15.75pt; padding: 0cm 5.4pt; width: 433pt;" width="577"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">Telecommunications<o:p></o:p></span></div>
</td><td nowrap="" style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; height: 15.75pt; padding: 0cm 5.4pt; width: 50pt;" width="67"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">61<o:p></o:p></span></div>
</td></tr>
<tr style="height: 15.75pt; mso-yfti-irow: 55;"><td style="border: 1pt solid; height: 15.75pt; padding: 0cm 5.4pt; width: 433pt;" width="577"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">Computer programming, consultancy and related activities<o:p></o:p></span></div>
</td><td nowrap="" style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; height: 15.75pt; padding: 0cm 5.4pt; width: 50pt;" width="67"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">62<o:p></o:p></span></div>
</td></tr>
<tr style="height: 15.75pt; mso-yfti-irow: 56;"><td style="border: 1pt solid; height: 15.75pt; padding: 0cm 5.4pt; width: 433pt;" width="577"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">Information service activities<o:p></o:p></span></div>
</td><td nowrap="" style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; height: 15.75pt; padding: 0cm 5.4pt; width: 50pt;" width="67"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">63<o:p></o:p></span></div>
</td></tr>
<tr style="height: 15.75pt; mso-yfti-irow: 57;"><td style="border: 1pt solid; height: 15.75pt; padding: 0cm 5.4pt; width: 433pt;" width="577"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">Financial service activities, except insurance and pension funding<o:p></o:p></span></div>
</td><td nowrap="" style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; height: 15.75pt; padding: 0cm 5.4pt; width: 50pt;" width="67"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">64<o:p></o:p></span></div>
</td></tr>
<tr style="height: 15.75pt; mso-yfti-irow: 58;"><td style="border: 1pt solid; height: 15.75pt; padding: 0cm 5.4pt; width: 433pt;" width="577"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">Insurance, reinsurance and pension funding, except compulsory social security<o:p></o:p></span></div>
</td><td nowrap="" style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; height: 15.75pt; padding: 0cm 5.4pt; width: 50pt;" width="67"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">65<o:p></o:p></span></div>
</td></tr>
<tr style="height: 15.75pt; mso-yfti-irow: 59;"><td style="border: 1pt solid; height: 15.75pt; padding: 0cm 5.4pt; width: 433pt;" width="577"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">Other financial activities<o:p></o:p></span></div>
</td><td nowrap="" style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; height: 15.75pt; padding: 0cm 5.4pt; width: 50pt;" width="67"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">66<o:p></o:p></span></div>
</td></tr>
<tr style="height: 15.75pt; mso-yfti-irow: 60;"><td style="border: 1pt solid; height: 15.75pt; padding: 0cm 5.4pt; width: 433pt;" width="577"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">Real estate activities<o:p></o:p></span></div>
</td><td nowrap="" style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; height: 15.75pt; padding: 0cm 5.4pt; width: 50pt;" width="67"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">68<o:p></o:p></span></div>
</td></tr>
<tr style="height: 15.75pt; mso-yfti-irow: 61;"><td style="border: 1pt solid; height: 15.75pt; padding: 0cm 5.4pt; width: 433pt;" width="577"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">Legal and accounting activities<o:p></o:p></span></div>
</td><td nowrap="" style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; height: 15.75pt; padding: 0cm 5.4pt; width: 50pt;" width="67"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">69<o:p></o:p></span></div>
</td></tr>
<tr style="height: 15.75pt; mso-yfti-irow: 62;"><td style="border: 1pt solid; height: 15.75pt; padding: 0cm 5.4pt; width: 433pt;" width="577"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">Activities of head offices; management consultancy activities<o:p></o:p></span></div>
</td><td nowrap="" style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; height: 15.75pt; padding: 0cm 5.4pt; width: 50pt;" width="67"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">70<o:p></o:p></span></div>
</td></tr>
<tr style="height: 15.75pt; mso-yfti-irow: 63;"><td style="border: 1pt solid; height: 15.75pt; padding: 0cm 5.4pt; width: 433pt;" width="577"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">Architecture and engineering activities; technical testing and analysis<o:p></o:p></span></div>
</td><td nowrap="" style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; height: 15.75pt; padding: 0cm 5.4pt; width: 50pt;" width="67"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">71<o:p></o:p></span></div>
</td></tr>
<tr style="height: 15.75pt; mso-yfti-irow: 64;"><td style="border: 1pt solid; height: 15.75pt; padding: 0cm 5.4pt; width: 433pt;" width="577"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">Scientific research and development<o:p></o:p></span></div>
</td><td nowrap="" style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; height: 15.75pt; padding: 0cm 5.4pt; width: 50pt;" width="67"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">72<o:p></o:p></span></div>
</td></tr>
<tr style="height: 15.75pt; mso-yfti-irow: 65;"><td style="border: 1pt solid; height: 15.75pt; padding: 0cm 5.4pt; width: 433pt;" width="577"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">Advertising and market research<o:p></o:p></span></div>
</td><td nowrap="" style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; height: 15.75pt; padding: 0cm 5.4pt; width: 50pt;" width="67"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">73<o:p></o:p></span></div>
</td></tr>
<tr style="height: 15.75pt; mso-yfti-irow: 66;"><td style="border: 1pt solid; height: 15.75pt; padding: 0cm 5.4pt; width: 433pt;" width="577"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">Other professional, scientific and technical activities<o:p></o:p></span></div>
</td><td nowrap="" style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; height: 15.75pt; padding: 0cm 5.4pt; width: 50pt;" width="67"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">74<o:p></o:p></span></div>
</td></tr>
<tr style="height: 15.75pt; mso-yfti-irow: 67;"><td style="border: 1pt solid; height: 15.75pt; padding: 0cm 5.4pt; width: 433pt;" width="577"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">Veterinary activities<o:p></o:p></span></div>
</td><td nowrap="" style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; height: 15.75pt; padding: 0cm 5.4pt; width: 50pt;" width="67"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">75<o:p></o:p></span></div>
</td></tr>
<tr style="height: 15.75pt; mso-yfti-irow: 68;"><td style="border: 1pt solid; height: 15.75pt; padding: 0cm 5.4pt; width: 433pt;" width="577"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">Rental and leasing activities<o:p></o:p></span></div>
</td><td nowrap="" style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; height: 15.75pt; padding: 0cm 5.4pt; width: 50pt;" width="67"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">77<o:p></o:p></span></div>
</td></tr>
<tr style="height: 15.75pt; mso-yfti-irow: 69;"><td style="border: 1pt solid; height: 15.75pt; padding: 0cm 5.4pt; width: 433pt;" width="577"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">Employment activities<o:p></o:p></span></div>
</td><td nowrap="" style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; height: 15.75pt; padding: 0cm 5.4pt; width: 50pt;" width="67"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">78<o:p></o:p></span></div>
</td></tr>
<tr style="height: 15.75pt; mso-yfti-irow: 70;"><td style="border: 1pt solid; height: 15.75pt; padding: 0cm 5.4pt; width: 433pt;" width="577"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">Travel agency, tour operator and other reservation service activities<o:p></o:p></span></div>
</td><td nowrap="" style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; height: 15.75pt; padding: 0cm 5.4pt; width: 50pt;" width="67"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">79<o:p></o:p></span></div>
</td></tr>
<tr style="height: 15.75pt; mso-yfti-irow: 71;"><td style="border: 1pt solid; height: 15.75pt; padding: 0cm 5.4pt; width: 433pt;" width="577"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">Security and investigation activities<o:p></o:p></span></div>
</td><td nowrap="" style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; height: 15.75pt; padding: 0cm 5.4pt; width: 50pt;" width="67"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">80<o:p></o:p></span></div>
</td></tr>
<tr style="height: 15.75pt; mso-yfti-irow: 72;"><td style="border: 1pt solid; height: 15.75pt; padding: 0cm 5.4pt; width: 433pt;" width="577"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">Services to buildings and landscape activities<o:p></o:p></span></div>
</td><td nowrap="" style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; height: 15.75pt; padding: 0cm 5.4pt; width: 50pt;" width="67"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">81<o:p></o:p></span></div>
</td></tr>
<tr style="height: 15.75pt; mso-yfti-irow: 73;"><td style="border: 1pt solid; height: 15.75pt; padding: 0cm 5.4pt; width: 433pt;" width="577"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">Office administrative, office support and other business support activities<o:p></o:p></span></div>
</td><td nowrap="" style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; height: 15.75pt; padding: 0cm 5.4pt; width: 50pt;" width="67"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">82<o:p></o:p></span></div>
</td></tr>
<tr style="height: 15.75pt; mso-yfti-irow: 74;"><td style="border: 1pt solid; height: 15.75pt; padding: 0cm 5.4pt; width: 433pt;" width="577"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">Public administration and defence; compulsory social security<o:p></o:p></span></div>
</td><td nowrap="" style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; height: 15.75pt; padding: 0cm 5.4pt; width: 50pt;" width="67"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">84<o:p></o:p></span></div>
</td></tr>
<tr style="height: 15.75pt; mso-yfti-irow: 75;"><td style="border: 1pt solid; height: 15.75pt; padding: 0cm 5.4pt; width: 433pt;" width="577"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">Education<o:p></o:p></span></div>
</td><td nowrap="" style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; height: 15.75pt; padding: 0cm 5.4pt; width: 50pt;" width="67"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">85<o:p></o:p></span></div>
</td></tr>
<tr style="height: 15.75pt; mso-yfti-irow: 76;"><td style="border: 1pt solid; height: 15.75pt; padding: 0cm 5.4pt; width: 433pt;" width="577"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">Human health activities<o:p></o:p></span></div>
</td><td nowrap="" style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; height: 15.75pt; padding: 0cm 5.4pt; width: 50pt;" width="67"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">86<o:p></o:p></span></div>
</td></tr>
<tr style="height: 15.75pt; mso-yfti-irow: 77;"><td style="border: 1pt solid; height: 15.75pt; padding: 0cm 5.4pt; width: 433pt;" width="577"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">Social work activities with accommodation<o:p></o:p></span></div>
</td><td nowrap="" style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; height: 15.75pt; padding: 0cm 5.4pt; width: 50pt;" width="67"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">87<o:p></o:p></span></div>
</td></tr>
<tr style="height: 15.75pt; mso-yfti-irow: 78;"><td style="border: 1pt solid; height: 15.75pt; padding: 0cm 5.4pt; width: 433pt;" width="577"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">Social work activities without accommodation<o:p></o:p></span></div>
</td><td nowrap="" style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; height: 15.75pt; padding: 0cm 5.4pt; width: 50pt;" width="67"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">88<o:p></o:p></span></div>
</td></tr>
<tr style="height: 15.75pt; mso-yfti-irow: 79;"><td style="border: 1pt solid; height: 15.75pt; padding: 0cm 5.4pt; width: 433pt;" width="577"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">Creative, arts and entertainment activities<o:p></o:p></span></div>
</td><td nowrap="" style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; height: 15.75pt; padding: 0cm 5.4pt; width: 50pt;" width="67"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">90<o:p></o:p></span></div>
</td></tr>
<tr style="height: 15.75pt; mso-yfti-irow: 80;"><td style="border: 1pt solid; height: 15.75pt; padding: 0cm 5.4pt; width: 433pt;" width="577"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">Libraries, archives, museums and other cultural activities<o:p></o:p></span></div>
</td><td nowrap="" style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; height: 15.75pt; padding: 0cm 5.4pt; width: 50pt;" width="67"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">91<o:p></o:p></span></div>
</td></tr>
<tr style="height: 15.75pt; mso-yfti-irow: 81;"><td style="border: 1pt solid; height: 15.75pt; padding: 0cm 5.4pt; width: 433pt;" width="577"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">Gambling and betting activities<o:p></o:p></span></div>
</td><td nowrap="" style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; height: 15.75pt; padding: 0cm 5.4pt; width: 50pt;" width="67"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">92<o:p></o:p></span></div>
</td></tr>
<tr style="height: 15.75pt; mso-yfti-irow: 82;"><td style="border: 1pt solid; height: 15.75pt; padding: 0cm 5.4pt; width: 433pt;" width="577"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">Sports activities and amusement and recreation activities<o:p></o:p></span></div>
</td><td nowrap="" style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; height: 15.75pt; padding: 0cm 5.4pt; width: 50pt;" width="67"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">93<o:p></o:p></span></div>
</td></tr>
<tr style="height: 15.75pt; mso-yfti-irow: 83;"><td style="border: 1pt solid; height: 15.75pt; padding: 0cm 5.4pt; width: 433pt;" width="577"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">Activities of membership organizations<o:p></o:p></span></div>
</td><td nowrap="" style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; height: 15.75pt; padding: 0cm 5.4pt; width: 50pt;" width="67"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">94<o:p></o:p></span></div>
</td></tr>
<tr style="height: 15.75pt; mso-yfti-irow: 84;"><td style="border: 1pt solid; height: 15.75pt; padding: 0cm 5.4pt; width: 433pt;" width="577"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">Repair of computers and personal and household goods<o:p></o:p></span></div>
</td><td nowrap="" style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; height: 15.75pt; padding: 0cm 5.4pt; width: 50pt;" width="67"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">95<o:p></o:p></span></div>
</td></tr>
<tr style="height: 15.75pt; mso-yfti-irow: 85;"><td style="border: 1pt solid; height: 15.75pt; padding: 0cm 5.4pt; width: 433pt;" width="577"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">Other personal service activities<o:p></o:p></span></div>
</td><td nowrap="" style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; height: 15.75pt; padding: 0cm 5.4pt; width: 50pt;" width="67"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">96<o:p></o:p></span></div>
</td></tr>
<tr style="height: 15.75pt; mso-yfti-irow: 86;"><td style="border: 1pt solid; height: 15.75pt; padding: 0cm 5.4pt; width: 433pt;" width="577"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">Activities of households as employers of domestic personnel<o:p></o:p></span></div>
</td><td nowrap="" style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; height: 15.75pt; padding: 0cm 5.4pt; width: 50pt;" width="67"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">97<o:p></o:p></span></div>
</td></tr>
<tr style="height: 18.75pt; mso-yfti-irow: 87;"><td style="border: 1pt solid; height: 18.75pt; padding: 0cm 5.4pt; width: 433pt;" width="577"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">Undifferentiated goods- and services-producing activities of private households for own use<o:p></o:p></span></div>
</td><td nowrap="" style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; height: 18.75pt; padding: 0cm 5.4pt; width: 50pt;" width="67"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">98<o:p></o:p></span></div>
</td></tr>
<tr style="height: 15.75pt; mso-yfti-irow: 88; mso-yfti-lastrow: yes;"><td style="border: 1pt solid; height: 15.75pt; padding: 0cm 5.4pt; width: 433pt;" width="577"><div class="MsoNormal" style="line-height: normal; margin-bottom: 0cm;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">Activities of extraterritorial organizations and bodies<o:p></o:p></span></div>
</td><td nowrap="" style="border-bottom: 1pt solid; border-left: none; border-right: 1pt solid; border-top: none; height: 15.75pt; padding: 0cm 5.4pt; width: 50pt;" width="67"><div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: 0cm; text-align: center;">
<span style="color: black; font-family: "times new roman" , "serif"; font-size: 12pt;">99<o:p></o:p></span></div>
</td></tr>
</tbody></table>
<div class="MsoNormal" style="margin-left: -21.3pt;">
<br /></div>
<br />Unknownnoreply@blogger.com1tag:blogger.com,1999:blog-958451404833387205.post-36398146971490988292019-07-12T01:38:00.001-07:002019-07-12T01:38:56.429-07:00FLA Return Filing: Format of Verification Letter<br />
<br />
<div class="Default">
The Director<span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 2;"> </span><span style="mso-spacerun: yes;"> </span>Date xx / xx
/ xxxx</div>
<div class="MsoNormalCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto;">
<span style="color: black; font-family: "arial" , "sans-serif"; font-size: 12.0pt;">International Investment Position
Division (IIPD)<o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto;">
<span style="color: black; font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Department of Statistics and
Information Management </span><span lang="HI" style="color: black; font-family: "mangal" , "serif"; font-size: 12.0pt;">(</span><span style="color: black; font-family: "arial" , "sans-serif"; font-size: 12.0pt;">DSIM)<o:p></o:p></span></div>
<div class="MsoNormalCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto;">
<span style="color: black; font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Bandra Kurla Complex, Bandra (E),
Mumbai<o:p></o:p></span></div>
<div class="DefaultCxSpFirst">
Reserve Bank of India </div>
<div class="Default">
<br /></div>
<div class="Default">
Dear Sir / Madam</div>
<div class="Default">
<br /></div>
<div class="Default">
<br /></div>
<div class="Default">
<br /></div>
<div class="Default" style="line-height: 115%;">
<b>Sub: </b>Verification Letter for CIN / LLPIN / Others UIN (in case of Alternative
Investment Fund / Partnership Firm / Public Private Partnership) and PAN of
authorised person filing annual FLA form</div>
<div class="Default">
<br /></div>
<div class="Default" style="line-height: 150%;">
We hereby authorize Shri. / Smt. / Ms. </div>
<div class="Default" style="line-height: 150%;">
<br /></div>
<div class="Default" style="line-height: 150%;">
Name and
Designation: <b><u>_______________________________</u></b> <span style="mso-spacerun: yes;"> </span><span style="mso-bookmark: _Hlk7104534;"><span style="font-size: 3.0pt; line-height: 150%;"><o:p></o:p></span></span></div>
<div class="Default" style="line-height: 150%;">
<span style="mso-bookmark: _Hlk7104534;">Having
Permanent Account Number (PAN) </span></div>
<span style="mso-bookmark: _Hlk7104534;"></span><br />
<table align="left" border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; margin-bottom: 5.75pt; margin-left: 6.75pt; margin-right: 6.75pt; mso-border-alt: solid windowtext .5pt; mso-border-insideh: .5pt solid windowtext; mso-border-insidev: .5pt solid windowtext; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-table-anchor-horizontal: column; mso-table-anchor-vertical: paragraph; mso-table-bspace: 8.0pt; mso-table-left: .65pt; mso-table-lspace: 9.0pt; mso-table-rspace: 9.0pt; mso-table-top: .7pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr style="height: 13.0pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0; mso-yfti-lastrow: yes;">
<td style="border: solid windowtext 1.0pt; height: 13.0pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 94.25pt;" width="126"><span style="mso-bookmark: _Hlk7104534;"></span></td>
</tr>
</tbody></table>
<div class="Default" style="line-height: 150%;">
<br /></div>
<div class="Default" style="line-height: 150%;">
<br /></div>
<div class="Default" style="line-height: 150%;">
<span style="mso-bookmark: _Hlk7104534;">to
register as Business user for submission of annual return on Foreign
Liabilities and Assets (FLA) on behalf of our company named ___________<u><o:p></o:p></u></span></div>
<span style="mso-bookmark: _Hlk7104534;"></span>
<br />
<div class="Default">
<br /></div>
<div class="Default">
<br /></div>
<div class="Default">
Having CIN / LLPIN / Others UIN</div>
<div class="Default">
<br /></div>
<div class="Default">
<br /></div>
<table align="left" border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; margin-bottom: 5.75pt; margin-left: 6.75pt; margin-right: 6.75pt; mso-border-alt: solid windowtext .5pt; mso-border-insideh: .5pt solid windowtext; mso-border-insidev: .5pt solid windowtext; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-table-anchor-horizontal: column; mso-table-anchor-vertical: paragraph; mso-table-bspace: 8.0pt; mso-table-left: .65pt; mso-table-lspace: 9.0pt; mso-table-rspace: 9.0pt; mso-table-top: .7pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr style="height: 13.0pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0; mso-yfti-lastrow: yes;">
<td style="border: solid windowtext 1.0pt; height: 13.0pt; mso-border-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 161.75pt;" width="216"><div class="Default" style="line-height: 106%; mso-element-anchor-horizontal: column; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: .7pt; mso-element-top: .7pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;">
<br /></div>
</td>
</tr>
</tbody></table>
<div class="Default">
<br /></div>
<div class="Default" style="tab-stops: 87.0pt;">
<span style="mso-tab-count: 1;"> </span></div>
<div class="Default">
<br /></div>
<div class="Default">
<br /></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
We further confirm
that the information provided herein in respect of Name and CIN / LLPIN / Others
UIN of entity and PAN of authorised person is correct and the same can be
treated as verified by us as per the attached authority letter.</div>
<div class="Default">
<br /></div>
<div class="Default">
<b>Name and Designation</b> of Signatory on the Entity’s attached
authority letter: <b>(Signature not required)</b> <b>_________________________________________</b></div>
<div class="Default">
<br /></div>
<div class="MsoNormalCxSpFirst" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto;">
<b><span style="font-size: 12.0pt; line-height: 107%; mso-bidi-font-family: "Times New Roman";">Entity’s Corporate Office Address:<o:p></o:p></span></b></div>
<div class="MsoNormalCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto;">
<b><span style="font-size: 12.0pt; line-height: 107%; mso-bidi-font-family: "Times New Roman";">(After furnishing all details, convert
this word file of Verification Letter into pdf file and then attach the same in
FLA user registration form)</span></b></div>
<br />Unknownnoreply@blogger.com1tag:blogger.com,1999:blog-958451404833387205.post-79890187603029934242019-07-12T01:30:00.003-07:002019-07-12T01:31:36.958-07:00FLA Return Filing: Format of Authority Letter <br />
<div align="center" class="Default" style="text-align: center;">
<br /></div>
<div align="center" class="Default" style="text-align: center;">
<b><u><span style="font-family: "times new roman" , "serif";">AUTHORITY LETTER<o:p></o:p></span></u></b></div>
<div align="center" class="Default" style="text-align: center;">
<br /></div>
<div class="Default">
<br /></div>
<div class="Default" style="text-align: justify;">
<br /></div>
<div class="DefaultCxSpMiddle">
<br /></div>
<div class="DefaultCxSpLast">
The Director<span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 2;"> </span><span style="mso-spacerun: yes;"> </span>Date: xx / xx /
xxxx</div>
<div class="MsoNormalCxSpFirst" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto;">
<span style="color: black; font-family: "arial" , "sans-serif"; font-size: 12.0pt;">International Investment Position
Division (IIPD)<o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto;">
<span style="color: black; font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Department of Statistics and
Information Management <span lang="HI">(</span>DSIM)<o:p></o:p></span></div>
<div class="MsoNormalCxSpLast" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto;">
<span style="color: black; font-family: "arial" , "sans-serif"; font-size: 12.0pt;">Bandra Kurla Complex, Bandra (E),
Mumbai<o:p></o:p></span></div>
<div class="Default">
Reserve Bank of India </div>
<div class="Default">
<br /></div>
<div class="Default">
<br /></div>
<div class="Default">
Dear Sir / Madam</div>
<div class="Default">
<br /></div>
<div class="Default">
<b>Sub: Letter of Authorization for filing of annual return on
FLA <span style="mso-spacerun: yes;"> </span><o:p></o:p></b></div>
<div class="Default">
<br /></div>
<div class="Default" style="line-height: 150%;">
We hereby authorize Shri. / Smt. /
Ms. </div>
<div class="Default" style="line-height: 150%;">
<br /></div>
<div class="Default" style="line-height: 150%;">
Name and Designation: <b><u>________________</u></b><b><span style="font-size: 3.0pt; line-height: 150%;"><o:p></o:p></span></b></div>
<div class="Default" style="line-height: 150%;">
Permanent Account Number (PAN) <b><u>____________</u></b></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
to register as
Business user for submission of annual return on Foreign Liabilities and Assets
(FLA) on behalf of our company/ LLP/ Others named _________</div>
<div class="Default" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="Default" style="line-height: 150%;">
CIN/ LLPIN/ Others-UIN <b><span style="font-size: 11.0pt; line-height: 150%;">____________</span><u><o:p></o:p></u></b></div>
<div class="Default" style="line-height: 150%;">
Registered office at <b><u>_____________</u></b></div>
<div class="Default" style="line-height: 150%;">
and having PAN <span style="mso-spacerun: yes;"> </span><b><u>____________</u></b></div>
<div class="Default" style="line-height: 115%;">
<br /></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
2. We further
confirm that we are liable for and bound by all acts of commission and omission
by the authorized representative. All acts committed by the above authorized
representative shall be treated as if these acts were committed by the company/
LLP/ Others. </div>
<div class="MsoNormal">
<br /></div>
<div class="Default">
Yours faithfully </div>
<div class="Default">
<br /></div>
<div class="Default">
<br /></div>
<div class="Default">
<br /></div>
<div class="Default">
<br /></div>
<div class="Default">
(Signature of Managing Director / Director / Head of
Institution /<a href="https://www.blogger.com/null" name="_GoBack"></a> Designated Partner in case of LLP /
Investment Manager or Sponsor for Investment vehicle)</div>
<div class="Default">
<br /></div>
<div class="Default">
Name: </div>
<div class="Default">
Designation: </div>
<div class="Default">
Date: </div>
<div class="Default">
Seal of the signing authority: </div>
<div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
<div class="MsoNormal">
<b><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 107%;">(</span></b><b><span style="font-size: 12.0pt; line-height: 107%; mso-bidi-font-family: "Times New Roman";">After
furnishing all details, take print out of this word file of authority letter
and get it signed from appropriate authority as mentioned above and then scan
it. Convert it to PDF and then upload the same in FLA user registration form) </span></b><span style="font-family: "times new roman" , "serif"; font-size: 12.0pt; line-height: 107%;"><o:p></o:p></span></div>
<div class="MsoNormal">
<br /></div>
<br />Unknownnoreply@blogger.com1tag:blogger.com,1999:blog-958451404833387205.post-70467353273434172802019-07-10T23:07:00.000-07:002019-07-10T23:07:09.109-07:00Foreign Liabilities and Assets Information Reporting (FLAIR) – FAQ – 2 <br />
<br />
<div align="center" class="head" style="text-align: center;">
<b><u><span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 11.0pt;">Eligible Companies
/ Entities to Submit the FLA Return<o:p></o:p></span></u></b></div>
<div align="center" class="head" style="text-align: center;">
<b><u><span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 11.0pt;"><br /></span></u></b></div>
<div class="Default" style="line-height: 120%; text-align: justify;">
<b><span lang="EN-US">Q 1</span></b><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">. Which
entities are required to submit the FLA Return?<o:p></o:p></span></div>
<div class="Default" style="line-height: 120%; text-align: justify;">
<br /></div>
<div class="Default" style="line-height: 120%; text-align: justify;">
<b><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">Ans</span></b><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">:</span> <span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">The annual
return on Foreign Liabilities and Assets (FLA) is required to be submitted by
the following entities which have received FDI (foreign direct investment)
and/or made FDI abroad (i.e. overseas investment) in the previous year(s)
including the current year i.e. who holds foreign assets or/and liabilities in
their balance sheets;</span><b><span lang="EN-US"><o:p></o:p></span></b></div>
<div class="Default" style="line-height: 120%; text-align: justify;">
<br /></div>
<div class="Default" style="line-height: 120%; margin-left: 36.0pt; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="EN-US">A Company within the meaning of
section 1(4) of the Companies Act, 2013.<span style="mso-spacerun: yes;">
</span></span></div>
<div class="Default" style="line-height: 120%; margin-left: 36.0pt; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="EN-US">A Limited Liability Partnership
(LLP) registered under the Limited Liability Partnership Act, 2008 </span></div>
<div class="Default" style="line-height: 120%; margin-left: 36.0pt; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="EN-US">Others [<a href="https://www.blogger.com/null" name="_Hlk11149430">include
SEBI registered Alternative Investment Funds (AIFs), Partnership Firms, Public
Private Partnerships (PPP) etc.] </a></span></div>
<div class="Default" style="line-height: 130%; text-align: justify;">
<br /></div>
<div class="Default" style="line-height: 130%; text-align: justify;">
<b><span lang="EN-US">Q.2 </span></b><span lang="EN-US">How does the company report data and
submit the FLA return to the RBI?<span style="mso-spacerun: yes;"> </span></span></div>
<div class="Default" style="line-height: 130%; text-align: justify;">
<br /></div>
<div class="Default" style="line-height: 130%; text-align: justify;">
<b><span lang="EN-US">Ans</span></b><span lang="EN-US">: All the steps, one by one for
online web-based reporting of annual return on FLA, are provided in user
manuals. Entity should read<span style="mso-spacerun: yes;"> </span></span></div>
<div class="Default" style="line-height: 130%; text-align: justify;">
<span lang="EN-US">(a)<span style="mso-tab-count: 1;"> </span>User manual on “FLA User Registration
Form” and </span></div>
<div class="Default" style="line-height: 130%; text-align: justify;">
<span lang="EN-US">(b)<span style="mso-tab-count: 1;"> </span>User manual on reporting of “Annual
Return on FLA” for all sections for step by step procedure for filling the FLA
return.</span></div>
<div class="Default" style="line-height: 130%; text-align: justify;">
<br /></div>
<div class="Default" style="line-height: 120%; text-align: justify;">
<b><u><span lang="EN-US">FAQs Related to “FLA User Registration Form” <o:p></o:p></span></u></b></div>
<div class="Default" style="line-height: 120%; text-align: justify;">
<br /></div>
<div class="Default" style="line-height: 120%; text-align: justify;">
<b><span lang="EN-US">Q 3</span></b><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">. Where
can company / LLP / Others get the format of Annual Return on Foreign
Liabilities and Assets (FLA Return)?<o:p></o:p></span></div>
<div class="Default" style="line-height: 120%; text-align: justify;">
<br /></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<b><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">Ans</span></b><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">: The format is available on </span><span lang="EN-US"><a href="https://flair.rbi.org.in/"><span lang="EN-IN" style="color: #0f03ad; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">https://flair.rbi.org.in</span></a></span><span lang="EN-US" style="color: #0033cc; font-family: "Times New Roman","serif";"> </span><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">However, <b><i><u>the format and email-based
reporting system has been replaced by the web-based formats for submission of
annual FLA return from June 2019</u></i></b> (i.e., reporting from the 2018-19
round of FLA). In this web-based reporting system of FLA, entities first need
to create business-user through “Entity-User Registration form”.<o:p></o:p></span></div>
<div class="Default" style="line-height: 120%; text-align: justify;">
<br /></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<b><span lang="EN-US">Q 4. </span></b><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">What is
the system requirement at entity’s side for filling the FLA Return through
web-based online portal?<o:p></o:p></span></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<br /></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<b><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">Ans</span></b><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">: One needs to have access to the URL </span><span lang="EN-US"><a href="https://flair.rbi.org.in/"><i><span lang="EN-IN" style="color: #0f03ad; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">https://flair.rbi.org.in</span></i></a></span><i><span style="mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">, </span></i><span class="MsoHyperlink"><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN; text-decoration: none; text-underline: none;">any of internet explorer, google chrome, firefox etc.
would support this application. </span></span></div>
<div class="Default" style="line-height: 120%; text-align: justify;">
<br /></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<b><span lang="EN-US">Q 5</span></b><span lang="EN-US">.</span><span lang="EN-US" style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;"> </span><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">How should the company register itself in the system? </span><span style="color: windowtext; font-size: 4.0pt; line-height: 115%; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;"><o:p></o:p></span></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<b><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">Ans</span></b><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">: First, go to Uniform Resource Locator (URL) of the application, that
is </span><span lang="EN-US"><a href="https://flair.rbi.org.in/"><i><span lang="EN-IN" style="color: #0f03ad; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">https://flair.rbi.org.in</span></i></a></span><i><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">. </span></i><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">Then</span><i><span style="color: blue; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;"> </span></i><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">click on “<a href="https://www.blogger.com/null" name="_Hlk9353030">Registration Form
for New Entity User</a>”.<o:p></o:p></span></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<br /></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<b><span lang="EN-US">Q 6</span></b><span lang="EN-US">.</span><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;"> Where would I receive login credentials for entity-user?<o:p></o:p></span></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<br /></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<b><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">Ans</span></b><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">: </span><span lang="EN-US">Login credentials would be received on the
registered email-id. (the email-id which the user has provided in FLA </span><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">Registration </span><span lang="EN-US">Form
under authorized person’s details)</span></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<br /></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<b><span lang="EN-US">Q 7</span></b><span lang="EN-US">. I have registered as an entity-user
but not yet received password to log-in the system. </span></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<br /></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<b><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">Ans</span></b><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">: Please check your email inbox and check junk mail folder.<o:p></o:p></span></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<br /></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<b><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">Q 8.</span></b><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;"> What should I do If registration login page/ FLA online form will be
hang and couldn’t enter the details?<o:p></o:p></span></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<b><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">Ans</span></b><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">: If you do not enter any information for 15 minutes, it will hang your
session. Refresh the <o:p></o:p></span></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">page. If a message tells you that your
session has timed out, simply log in again to continue.<o:p></o:p></span></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<b><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 107%; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">Q 9.</span></b> <span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 107%; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">What if I do not receive my OTP / OTP gets delayed while filing the FLA
form</span><span lang="EN-US">?</span></div>
<div class="MsoNormal" style="text-align: justify;">
<b><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 107%; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">Ans:</span> </b><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 107%; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">Wait for sometimes or retry for OTP</span><span lang="EN-US">.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<b><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 107%; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">Q 10.</span></b> <span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 107%; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">I entered the wrong password several (5) times and now I cannot login
the FLA webpage, what should I do?<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<b><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 107%; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">Ans</span></b><span lang="EN-US">: </span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 107%; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">Click ‘Forgot Password’ Menu. Enter the
details i.e. user name, registered email ID, valid captcha code. Password will
be generated and same will be forwarded to the registered email ID. User should
change the default password. If user is unable to reset password, then he/she
can mail to RBI.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<b><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 107%; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">Q 11. </span></b><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 107%; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">If current user left the company, what should I do for deactivate the
user?<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<b><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 107%; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">Ans</span></b><span lang="EN-US">: </span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 107%; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">Company needs to mail to RBI (</span><span lang="EN-US"><a href="mailto:surveyfla@rbi.org.in"><span lang="EN-IN" style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 107%; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">surveyfla@rbi.org.in</span></a></span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 107%; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">) for deactivating the user
and again register the new user.<o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<br /></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<br /></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<br /></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<b><span lang="EN-US">FAQs related to Verification letter and Authority letter are already
explained in User manual for “FLA User Registration Form”.</span></b><b><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;"><o:p></o:p></span></b></div>
<div class="MsoNormal">
<br /></div>
<div align="center" class="head" style="text-align: center;">
<a href="https://www.blogger.com/null" name="_Hlk11339857"><b><u><span lang="EN-US" style="color: black; font-family: "Arial","sans-serif";">FAQs Related to</span></u></b></a><b><u><span lang="EN-US" style="color: black; font-family: "Arial","sans-serif";"> Section I</span></u></b><b><span lang="EN-US" style="color: black; font-family: "Arial","sans-serif";"><o:p></o:p></span></b></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<b><span lang="EN-US">Q 12</span></b><span lang="EN-US">.</span><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;"> I am not able to furnish information in Identification Details “Name of
the Indian Company”,<span style="mso-spacerun: yes;"> </span>“PAN Number”, “CIN
Number” and “Email (Head of institution)”?<o:p></o:p></span></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<br /></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<b><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">Ans</span></b><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">: In Section – I, above fields (item 1, 2 and 3) get automatically
filled, once entity user created successfully. You need not enter those fields
(as those items are already filled in “User Registration Form”)</span><b><span lang="EN-US"><o:p></o:p></span></b></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<br /></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<b><span lang="EN-US">Q 13</span></b><span lang="EN-US">.</span><span lang="EN-US" style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;"> </span><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">Where can we find the detailed description of NIC-2008 code (item-6)?<o:p></o:p></span></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<br /></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<b><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">Ans</span></b><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">: In the FLA Return, industry codes are given as per the National
Industrial Classification (NIC) -2008 codes. The details on NIC-2008 codes can
be accessed through the following link, </span><span class="MsoHyperlink"><i><span style="color: blue; mso-ansi-language: EN-IN; mso-fareast-language: EN-IN;">https://udyogaadhaar.gov.in/UA/Document/nic_2008_17apr09.pdf</span></i></span><span class="MsoHyperlink"><i><span lang="EN-US" style="color: blue; text-decoration: none; text-underline: none;">.</span></i></span><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;"><o:p></o:p></span></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<br /></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<b><span lang="EN-US">Q 14</span></b><span lang="EN-US">.</span><span lang="EN-US" style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;"> </span><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">If an entity has more than one activity during the year, then which NIC
code should be reported by company (item-6)?<o:p></o:p></span></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<br /></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<b><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">Ans</span></b><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">: </span><span lang="EN-US">Entity can select that activity, from which,
they have earned major revenue.</span><span lang="EN-US" style="font-size: 4.0pt; line-height: 115%; mso-bidi-font-size: 3.0pt;"><o:p></o:p></span></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<br /></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<b><span lang="EN-US">Q 15</span></b><span lang="EN-US">.</span><span lang="EN-US" style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;"> </span><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">If an entity has only Outward Investment and no inward FDI, then what
should we select in Identification of the reporting company (in terms of inward
investment) under Section I (Item 9)?<o:p></o:p></span></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<br /></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<b><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">Ans</span></b><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">: Option ‘Others’ can be selected in respect of Identification of the
reporting company under Section I.<o:p></o:p></span></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<br /></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<b><span lang="EN-US">Q 16</span></b><span lang="EN-US">.</span><span lang="EN-US" style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;"> </span><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">What is the meaning of Technical Foreign Collaboration (item-11)?<o:p></o:p></span></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<br /></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<b><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">Ans</span></b><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">: </span><span lang="EN-US">Indian company which has entered into an
agreement with a foreign entity in terms of technology transfer, know-how
transfer, use of patent, brand name etc, then such type of agreements are
treated as Foreign Technical Collaboration (FTC). If Indian reporting company
has such type of FTC during the reporting period, then they should select ‘Yes’
against the item 11 under Section I of the FLA return.</span></div>
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<b><u><span lang="EN-US">FAQs Related to Section II<o:p></o:p></span></u></b></div>
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<b><span lang="EN-US">Q 17</span></b><span lang="EN-US">.</span><span lang="EN-US" style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;"> </span><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">Whether, in Section II- Item 2.3, the Non-Resident Equity and participating
Preference Shares Capital holding (%) is being calculated with respect to Item
1.0 (Total Paid-up capital) or Item 1.1 (Total Equity and participating
Preference Shares Capital)?<o:p></o:p></span></div>
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<b><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">Ans</span></b><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">: Since Non-Participating share capital is a type of debt investment and
is part of Item 1.0, Non-Resident Equity and participating Preference Shares
Capital holding (%) is calculated with respect to item 1.1 (of Section II) and
not 1.0.<o:p></o:p></span></div>
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<b><span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 107%;">Q 18</span><span lang="EN-US"> </span></b><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 107%; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">In the
Section II Block 2 of FLA form, what should I take for convertible preference
share?<o:p></o:p></span></div>
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<b><span lang="EN-US">Ans.:</span></b><span lang="EN-US"> Fully diluted preference share</span><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;"><o:p></o:p></span></div>
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<b><span lang="EN-US">Q 19</span></b><span lang="EN-US">.</span><span lang="EN-US" style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;"> </span><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">Where should we report the premium on issue of Equity Share Capital?<o:p></o:p></span></div>
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<b><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">Ans</span></b><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">: </span><span lang="EN-US">Premium on issue of Equity Share Capital is a
part of Reserve, which should be reported under the item 4.1 of 1C- Reserves
and Surplus, (in Section II).</span></div>
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<b><span lang="EN-US">Q 20</span></b><span lang="EN-US">.</span><span lang="EN-US" style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;"> </span><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">What should we include in 5. Sales and Purchase (</span><span lang="EN-US">in Section II)</span><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">?<o:p></o:p></span></div>
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<b><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">Ans</span></b><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">: In these fields, you are required to provide the information relating
to all purchases (including capital and revenue of goods and services)/ sales
made domestically as well as foreign during the reference period (April -
March).<o:p></o:p></span></div>
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<span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">The detailed information to be furnished in
5. Sales and Purchase are as follows:<o:p></o:p></span></div>
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<span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">a. All expenses/sales shown in profit and
loss account to be taken as total purchases/total sale.<o:p></o:p></span></div>
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<span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">b. Both goods and services are to be
included.<o:p></o:p></span></div>
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<span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">c. All foreign purchases/ sales i.e. imports
and exports, should be captured from P& L Account.<o:p></o:p></span></div>
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<b><u><span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 11.0pt;">FAQs
Related to Section III<o:p></o:p></span></u></b></div>
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<b><span lang="EN-US">Q 21</span></b><span lang="EN-US">.</span><span lang="EN-US" style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;"> </span><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">What is meant by “Month and Year of receiving FDI first time in our
Company/LLP/Others”?<o:p></o:p></span></div>
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<b><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">Ans</span></b><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">: Entities are required to provide the month and year of receiving FDI
first time irrespective of number of investors reported.<o:p></o:p></span></div>
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<b><span lang="EN-US">Q 22</span></b><span lang="EN-US">.</span><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;"> What is “Edit / View / Delete FDI” details in section III, item no. 1.b
FDI and 2.b DI?<o:p></o:p></span></div>
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<b><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">Ans</span></b><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">: While filing section III, in 1.b / 2.b, non-resident investor details
/ non-resident investor countries’ details will be displayed as pre-filled (for
the companies which have reported FLA-2018) and by clicking on Edit/Delete
button companies will be able to modify the non-resident investor details
(companies will be able to choose to add new investor/ delete existing
investors).<span style="mso-spacerun: yes;"> </span>For new companies (which has
not reported FLA-2018), those details related to non-resident investors has to
be entered by company. <o:p></o:p></span></div>
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<b><span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 107%;">Q 23. </span></b><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 107%; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">In Section III Block 1 of
FLA form, which will be the date of first receipt of FDI received?</span></div>
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<b><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 107%; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">Ans: </span></b><span style="font-family: "Arial","sans-serif"; line-height: 107%; mso-ansi-language: EN-IN; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">Take</span><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 107%; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;"> Settlement date/allotment date</span></div>
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<b><span lang="EN-US" style="color: windowtext;">Q 24</span></b><span lang="EN-US" style="color: windowtext;">.</span><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;"> What is
meant by “<a href="https://www.blogger.com/null" name="_Hlk10189915">Disinvestments in India during the year” </a>/
“Disinvestments abroad during the year”?<o:p></o:p></span></div>
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<b><span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 107%; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">Ans:</span></b><span style="mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;"> </span><span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 107%;">Any
disinvestments made by non-resident direct investor of the reporting Indian
company during the year should be reported in section III item 3.0 (all
blocks). Likewise, any disinvestment made by the reporting Indian company in
its DIE abroad during the year should be reported in section IV item 3.0 (all
blocks).</span><b><span lang="EN-US"><o:p></o:p></span></b></div>
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<b><span lang="EN-US">Q 25</span></b><span lang="EN-US">.</span><span lang="EN-US" style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;"> </span><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">Where should we report the non-participating preference share issued to
non-resident?<o:p></o:p></span></div>
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<div class="Default" style="line-height: 115%; text-align: justify;">
<b><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">Ans</span></b><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">: </span><span lang="EN-US">Non-participating preference shares are
treated as debt securities. (a) If the Non-participating preference shares are
held by foreign investor who is also holding equity shares of Indian reporting
company, then Non-participating preference share should be reported at item 2.1
of 1.b FDI and 2.b DI in Section III (depending upon the % equity &
participating preference share held by foreign investor) at nominal value. </span></div>
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<br /></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<b><span lang="EN-US">Q 26</span></b><span lang="EN-US">.</span><span lang="EN-US" style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;"> </span><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">Where should we report Fully/Partially/Non-convertible debentures issued
to the non-residents in FLA Return?<o:p></o:p></span></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<br /></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<b><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">Ans</span></b><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">: </span><span lang="EN-US">Fully/Partially/Non-convertible debentures are
treated as debt securities. (a) If the debentures (of any type) are held by
foreign investor, the amount should be reported at item 2.1 of 1.b FDI and 2.b
DI in Section III (depending upon the % equity plus participating preference
share held by foreign investor) at nominal value.</span></div>
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<br /></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<b><span lang="EN-US">Q 27</span></b><span lang="EN-US">.</span><span lang="EN-US" style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;"> </span><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">What treatment should be given to share application money received from non-resident
investor?<o:p></o:p></span></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<br /></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<b><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">Ans</span></b><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">: </span><span lang="EN-US">If the share application money is received
from the existing non-resident shareholder, then the outstanding share
application money should be reported at item 2.1 of 1.b FDI and 2.b DI in
Section III, depending upon per cent of equity plus participating preference
share holding by non-resident investor.</span></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<br /></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<b><span lang="EN-US">Q 28</span></b><span lang="EN-US">.</span><span lang="EN-US" style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;"> </span><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">On validating section III of the FLA Return we are getting the error
message regarding mismatch of non-resident equity and participating preference
share holding (%) between Section III and Section II. How should we resolve the
error??<o:p></o:p></span></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<br /></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<b><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">Ans</span></b><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">: </span><span lang="EN-US">Non-resident equity holding per cent (%) is
calculated for current year at item 2.3 under Section II. Ensure that the sum
of Non-resident equity holding per cent (%) reported under 1.b FDI, 2.b DI and
3 (for current year) of Section III must be equal to value given at item 2.3 (for
current year) of Section II.</span></div>
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<br /></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<b><span lang="EN-US">Q 29</span></b><span lang="EN-US">.</span><span lang="EN-US" style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;"> </span><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">What constitute in the Equity Securities under portfolio Investment (3.
of Section III)?<o:p></o:p></span></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<br /></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<b><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">Ans</span></b><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">: </span><span lang="EN-US">Please furnish here the outstanding equity
investments (secondary / stock market investment) by non-resident investors,
other than those made under Foreign Direct Investment Scheme in India (i.e.
other than those reported in 1.b FDI and 2.b DI of section III).</span></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<br /></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<b><span lang="EN-US">Q 30</span></b><span lang="EN-US">.</span><span lang="EN-US" style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;"> </span><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">What constitute in the Debt Securities under portfolio Investment?<o:p></o:p></span></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<br /></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<b><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">Ans</span></b><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">: </span><span lang="EN-US">Following items are included in Debt
Securities:</span></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<span lang="EN-US">(a)
Money Market Instruments and Bonds & Other instruments are invested by
non-resident investors, (other than those are reported in 1.b FDI and 2.b DI of
section III)</span></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<span lang="EN-US">(b)
Non-participating preference shares and debentures are held by foreign investor
who is not holding equity share, then the same should be reported at item 2.2
of 3. In section III (Bonds & Notes) at nominal value.</span></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<br /></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<b><span lang="EN-US">Q 31</span></b><span lang="EN-US"> In case of 4. Other Investment
(section III), it is written that outstanding liabilities with foreign
unrelated parties to be given. Please clarify what transactions are to be
reported under the same?</span></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<br /></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<b><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">Ans</span></b><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">: </span><span lang="EN-US">All financial outstanding liabilities (Trade
Credit, Loans, Currency & Deposits, and other receivable & payable
accounts) with foreign unrelated Parties should be reported here. Any domestic
liabilities (even if it is in foreign currency) should not be reported in the
FLA return.</span></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<span lang="EN-US">Further,
if the share application money is received from foreign investor who does not
hold equity shares of Indian reporting company as on reference date, then
outstanding share application money should be disclosed under this point 4. Other
Investment in Other receivable and payable accounts.</span></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<br /></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<b><span lang="EN-US">Q 32</span></b><span lang="EN-US">: Will EEFC account with Bank come
under 4. Other Investment of section III (Currency and Deposits)?</span></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<br /></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<b><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">Ans</span></b><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">: </span><span lang="EN-US">EEFC account with Bank is not creating any external
Assets and Liabilities. Therefore, it will not come under this field.</span></div>
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<br /></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<b><span lang="EN-US">Q 33</span></b><span lang="EN-US">. Whether, any assets or liabilities
for Indian party (i.e. domestic assets and liabilities) are to be included in
the FLA Return?</span></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<br /></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<b><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">Ans</span></b><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">: </span><span lang="EN-US"><span style="mso-spacerun: yes;"> </span>Any
domestic liabilities or assets (even if it is in foreign currency) should not
be reported in the FLA return.</span></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<br /></div>
<div align="center" class="head" style="text-align: center;">
<b><u><span lang="EN-US" style="color: black; font-family: "Arial","sans-serif";">FAQs Related to Section IV<o:p></o:p></span></u></b></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<br /></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<br /></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<br /></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<b><span lang="EN-US">Q 34</span></b><span lang="EN-US">.</span><span lang="EN-US" style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;"> </span><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">What exactly is the meaning of 1.b ODI in Section IV under Foreign
assets?<o:p></o:p></span></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<br /></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<b><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">Ans</span></b><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">: 1.b ODI of Section IV on foreign assets captures the information on
financial details of Overseas Company in which your company’s equity holding is
10 per cent or more</span><span lang="EN-US">.</span></div>
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<br /></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<b><span lang="EN-US">Q 35</span></b><span lang="EN-US">.</span><span lang="EN-US" style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;"> </span><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">If the overseas subsidiaries/ joint venture company’s accounting period
is different from the reference/reporting period (i.e. April-March) in the
Return, then what information should we furnished in Section IV?<o:p></o:p></span></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<br /></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<b><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">Ans</span></b><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">: </span><span lang="EN-US">Companies are required to furnish the
information on outstanding external liabilities and assets as on end-March of
previous and latest year. In case if the accounting period of overseas
subsidiaries/ joint venture of Indian reporting company is different from the
reference period, then the information for end-March should be given on
internal assessment basis.</span></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<br /></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<b><span lang="EN-US">Q 36</span></b><span lang="EN-US">.</span><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;"> What is “Edit / View / Delete ODI” details in section IV, item no. 1.b
ODI and 2.b DI?<o:p></o:p></span></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<br /></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<b><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">Ans</span></b><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">: While filing section IV, in 1.b / 2.b, DIE details / DIE countries’
details will be displayed as pre-filled (for the companies which have reported
FLA-2018) and by clicking on Edit/Delete button companies will be able to
modify the DIE details (companies will be able to choose to add new DIE/ delete
existing investors).<span style="mso-spacerun: yes;"> </span>For new companies
(which has not reported FLA-2018), those details related to DIE has to be
entered by company. <o:p></o:p></span></div>
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<br /></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<b><span lang="EN-US">Q 37</span></b><span lang="EN-US">.</span><span lang="EN-US" style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;"> </span><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">What information should we report in item 3.7, item 3.7.1, item 3.8,
item 3.8.1 in section IV?<o:p></o:p></span></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<br /></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<b><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">Ans</span></b><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">: Y</span><span lang="EN-US">ou are required to provide here, the
information of Direct Investment Enterprises (DIE) abroad relating to all
purchases (including capital and revenue of goods and services)/ sales made
domestically as well as foreign during the reference period (April - March).</span></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<br /></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<span lang="EN-US">The
detail information to be furnished in </span><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">item 3.7, item 3.7.1, item 3.8 and item 3.8.1 is </span><span lang="EN-US">as given below:</span></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<span lang="EN-US">a.
All expenses/sales of DIE abroad shown in profit and loss account to be taken
as total purchases/total sale.</span></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<span lang="EN-US">b.
Both goods and services of DIE abroad are to be included.</span></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<span lang="EN-US">c.
All foreign purchases/ sales of DIE abroad i.e. imports and exports, should be
captured from P& L Account</span></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<br /></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<b><span lang="EN-US">Q 38</span></b><span lang="EN-US">.</span><span lang="EN-US" style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;"> </span><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">In case where overseas company (DIE) is unlisted, how can we calculate
the market value of overseas equity investment using OFBV method under 1.b ODI
of Section IV?<o:p></o:p></span></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<br /></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<b><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">Ans</span></b><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">: For valuation of overseas equity investment OFBV Method should be
used, as explained below:<o:p></o:p></span></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">OFBV Method:<o:p></o:p></span></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">Market value of equity capital held by you at
OFBV for unlisted companies<o:p></o:p></span></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">= (Net worth of the DIE) * (% of equity held
by you) Where,<o:p></o:p></span></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">Net worth of the DIE = Paid up Equity &
Participating Preference share capital of company +Reserves & Surplus -
Accumulated losses (which is automatically calculated in item 3.5 in 1.b ODI).<o:p></o:p></span></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">As per 1.b ODI of section IV the formula is
given below:<o:p></o:p></span></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">Item 1.1 Claims on Direct Investment
Enterprise = (Item 3.3/ Item 3.2) * (Item 3.5* Item 3.6) /100000 for reference
period Where, Item 3.2, Item 3.3, Item 3.5 and Item 3.6 are extracted from 1.b
ODI.<o:p></o:p></span></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<br /></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<b><span lang="EN-US">Q 39</span></b><span lang="EN-US">.</span><span lang="EN-US" style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;"> </span><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">How will we do the valuation of the equity capital for listed DIE?<o:p></o:p></span></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<br /></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<b><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">Ans</span></b><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">: </span><span lang="EN-US">If the overseas company is listed then closing
share price as on reference period, i.e. end-March of previous and latest year
should be used for valuation of equity investment.</span></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<br /></div>
<div class="MsoNormal">
<br /></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<b><span lang="EN-US">Q 40</span></b><span lang="EN-US">.</span><span lang="EN-US" style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;"> </span><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">What constitute in the Equity Securities under 3. Portfolio Investment
Abroad in section IV?<o:p></o:p></span></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<br /></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<b><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">Ans</span></b><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">: </span><span lang="EN-US">Please furnish here the outstanding equity
investments (foreign stock market investment) by reporting company, other than
those made under Foreign Direct Investment Abroad (i.e. other than those
reported in </span><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">1.b ODI
and 2.b DI of section IV)</span><span lang="EN-US">.</span></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<br /></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<b><span lang="EN-US">Q 41</span></b><span lang="EN-US">.</span><span lang="EN-US" style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;"> </span><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">What constitute in the Debt Securities under Portfolio Investment Abroad,
section IV?<o:p></o:p></span></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<br /></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<b><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">Ans</span></b><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">: </span><span lang="EN-US">Money Market Instruments and Bonds & Other
instruments are invested by reporting company (other than those reported in </span><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">1.b ODI and 2.b DI of section IV</span><span lang="EN-US">) are included in the Debt Securities under Portfolio Investment
Abroad.</span></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<br /></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<b><span lang="EN-US">Q 42</span></b><span lang="EN-US">.</span><span lang="EN-US" style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;"> </span><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">In case of 4. Other Investments (section IV), it is written that
outstanding claims on foreign unrelated parties to be given. Please clarify
what transactions are to be reported under the same?<o:p></o:p></span></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<br /></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">Ans: All financial outstanding assets (Trade
Credit, Loans, Currency & Deposits, and other receivable & payable
accounts) with foreign unrelated Parties should be reported here. Any domestic assets
should not be reported here.<o:p></o:p></span></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<br /></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<br /></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<b><span lang="EN-US">Q 43</span></b><a href="https://www.blogger.com/null" name="_GoBack"></a><span lang="EN-US">.</span><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;"> How would an acknowledgement be provided to
us on submission of the form?<o:p></o:p></span></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<br /></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<b><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">Ans</span></b><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">: You will receive the system-generated acknowledgement of FLA data
submitted by you at the time of final submission itself. No separate mail will
be sent in this regard.<o:p></o:p></span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<br /></div>
<br />Unknownnoreply@blogger.com0tag:blogger.com,1999:blog-958451404833387205.post-82659311859766240812019-07-10T23:01:00.003-07:002019-07-10T23:01:38.367-07:00What is Direct Investment abroad by Indian companies?<div style="text-align: justify;">
<br /></div>
<div style="text-align: justify;">
<span lang="EN-US" style="font-family: Arial, sans-serif; line-height: 107%;">If the reporting Indian
company invests in equity and/or participating preference shares of overseas
company, under the Overseas Direct Investment Scheme in India, i.e. investment
in Joint venture or wholly owned subsidiaries abroad, then it should be
reported under Section IV of the FLA return. If the Indian company holds 10 per
cent or more equity plus participating preference shares together, in overseas
company, then it should be reported under 1.b ODI (item 1.1, claims on direct
investment enterprise). However, if the Indian company holds less than 10 per
cent of the equity plus participating preference shares capital of overseas
company, then it should be reported under 2.b DI (item 1.1, claims on direct investment
enterprise). In both the cases, the Indian company is called as the Direct
Investor (DI) while the overseas company is called as Direct Investment
Enterprise (DIE).</span></div>
Unknownnoreply@blogger.com0tag:blogger.com,1999:blog-958451404833387205.post-73351011075951193372019-07-10T22:59:00.000-07:002019-07-10T22:59:18.036-07:00What valuation guidelines are used while reporting foreign equity investment for unlisted companies?<div style="text-align: justify;">
<br /></div>
<br />
<div class="Default" style="line-height: 115%; text-align: justify;">
<span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">This field will be automatically calculated in
online web-based reporting (item 1.1, Section III). Companies are not required
to compute it separately. However, for your information, calculation of market
value of equity capital for unlisted companies (using the OFBV method) is as
follows:<o:p></o:p></span></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">Market value of equity capital held by Non-
resident at OFBV for current year/previous year<o:p></o:p></span></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">= (Net worth of the company for current
year/previous year) * (% non-resident equity holding for current year/previous
year)<o:p></o:p></span></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">Where, Net worth of the company<o:p></o:p></span></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">= (Paid up Equity & Participating
Preference share capital of company + Reserves & Surplus - Accumulated
losses) <o:p></o:p></span></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<br /></div>
<div style="text-align: justify;">
<div class="MsoNormal" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;"><b><br /></b></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;"><b>What valuation guidelines are used while
reporting foreign equity investment for listed companies?</b><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;"><b><br /></b></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;">
<br /></div>
<div class="MsoNormal" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;">
<span style="font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">This field will be automatically calculated in online web-based
reporting (item 1.1, Section III). Companies are not required to compute it
separately. However, for your information, </span><span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;">If the Indian reporting company is listed then closing share price
as on reference period, i.e. end-March of previous and current year should be
used for valuation of non-resident equity investment.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;">
<span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12.0pt; line-height: 115%;"><br /></span></div>
</div>
Unknownnoreply@blogger.com1tag:blogger.com,1999:blog-958451404833387205.post-77553662348181423502019-07-10T22:56:00.002-07:002019-07-10T22:56:41.630-07:00What is Foreign Direct Investment (FDI) in India?<br />
<br />
<div class="headCxSpFirst" style="line-height: 130%; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; mso-ansi-language: EN-IN; mso-fareast-language: EN-IN;">If the Indian company has issued the shares to non-resident entities
under the FDI scheme in India, then it should be reported under the Foreign
Direct Investment in India (Liabilities), Section III of the return. If the
non-resident entity holds the 10 per cent or more equity plus participating
preference shares together, in the reporting Indian company, then it should be
reported under 1.b FDI of section III. However, if non-resident entity holds
less than 10 per cent of the equity plus participating preference shares
capital of reporting Indian company, then it should be reported under 2.b DI of
section III. In both the cases, the non-resident entity is called as the Direct
Investor (DI) while the reporting Indian company is called as Direct Investment
Enterprise (DIE).<span style="mso-tab-count: 1;"> </span><o:p></o:p></span></div>
<div class="headCxSpMiddle" style="line-height: 130%; text-align: justify;">
<br /></div>
<div class="headCxSpLast" style="line-height: 130%; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; mso-ansi-language: EN-IN; mso-fareast-language: EN-IN;">If the reporting Indian company also holds the equity shares in its DI
company abroad and if its shareholding is less than 10 per cent of equity
capital of DI company, then it is called as reverse investment and same should
be reported under item 1.2 (claims on direct investor) of the respective
blocks, i.e. 1.b FDI and 2.b DI of section III.<o:p></o:p></span></div>
<br />Unknownnoreply@blogger.com1tag:blogger.com,1999:blog-958451404833387205.post-3792262882815462872019-07-10T22:45:00.000-07:002019-07-10T22:46:47.102-07:00Which Companies are Eligible to file FLA Return?<br />
<br />
<div class="Default" style="line-height: 120%; text-align: justify;">
<span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;"><b>Which
entities are required to submit the FLA Return?</b><o:p></o:p></span></div>
<div class="Default" style="line-height: 120%; text-align: justify;">
<br /></div>
<div class="Default" style="line-height: 120%; text-align: justify;">
<b><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">Ans</span></b><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">:</span> <span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">The annual
return on Foreign Liabilities and Assets (FLA) is required to be submitted by
the following entities which have received FDI (foreign direct investment)
and/or made FDI abroad (i.e. overseas investment) in the previous year(s)
including the current year i.e. who holds foreign assets or/and liabilities in
their balance sheets;</span><b><span lang="EN-US"><o:p></o:p></span></b></div>
<div class="Default" style="line-height: 120%; text-align: justify;">
<br /></div>
<div class="Default" style="line-height: 120%; margin-left: 36.0pt; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "symbol"; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="EN-US">A Company within the meaning of
section 1(4) of the Companies Act, 2013.<span style="mso-spacerun: yes;">
</span></span></div>
<div class="Default" style="line-height: 120%; margin-left: 36.0pt; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "symbol"; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="EN-US">A Limited Liability Partnership
(LLP) registered under the Limited Liability Partnership Act, 2008 </span></div>
<div class="Default" style="line-height: 120%; margin-left: 36.0pt; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span lang="EN-US" style="font-family: "symbol"; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><!--[endif]--><span lang="EN-US">Others [<a href="https://www.blogger.com/null" name="_Hlk11149430"></a><span style="mso-bookmark: _Hlk11149430;">include SEBI
registered Alternative Investment Funds (AIFs), Partnership Firms, Public
Private Partnerships (PPP)</span><span style="mso-bookmark: _Hlk11149430;">
etc.] </span></span></div>
<div class="Default" style="line-height: 120%; text-align: justify;">
<br /></div>
<div class="Default" style="line-height: 120%; text-align: justify;">
<span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;"><b>If a
company / LLP / Others did not receive FDI or made overseas investment in any
of the previous year(s) including the current year, do we need to submit the
FLA return?</b><o:p></o:p></span></div>
<div class="Default" style="line-height: 120%; text-align: justify;">
<br /></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<b><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">Ans</span></b><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">: If an Indian company / LLP / Others does not have any outstanding
investment in respect of inward and outward FDI as on end-March of reporting
year, the company need not submit the FLA Return.</span><b><span lang="EN-US"><o:p></o:p></span></b></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<br /></div>
<div class="Default" style="line-height: 120%; text-align: justify;">
<span style="mso-bookmark: _Hlk9523046;"><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;"><b>Whether
a company needs to submit the FLA Return, if it has received only share
application money?</b><o:p></o:p></span></span></div>
<div class="Default" style="line-height: 120%; text-align: justify;">
<br /></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<span style="mso-bookmark: _Hlk9523046;"><b><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">Ans</span></b></span><span style="mso-bookmark: _Hlk9523046;"><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">: If a
company has received only share application money and does not have any outstanding
foreign direct investment or overseas direct investment as on end-March of the
reporting </span></span><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">year, then
the company is not required to fill-up the FLA return.</span><b><span lang="EN-US"><o:p></o:p></span></b></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;"><br /></span></div>
<div class="Default" style="line-height: 115%; text-align: center;">
<img height="640" src="https://pbs.twimg.com/media/D_IwdODVAAElYAa.jpg" width="561" /></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<br /></div>
<div class="Default" style="line-height: 120%; text-align: justify;">
<span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;"><b>If the
company has not received any inward FDI / made overseas investment in the
latest year, do they need to submit the FLA Return?</b><o:p></o:p></span></div>
<div class="Default" style="line-height: 120%; text-align: justify;">
<br /></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<b><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">Ans</span></b><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">: If the company has not received any fresh FDI and/or overseas direct investment
(ODI) in the latest year but has outstanding FDI or/and ODI, it is required to
submit the FLA return each year by July 15. It needs to submit FLA return till
it continues to have any outstanding FDI or/and ODI in its balance sheet.<o:p></o:p></span></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<br /></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<span lang="EN-US"><b>Is it required to submit any
financial statements like balance sheet or P&L accounts (audited/
unaudited) along with the FLA return?</b></span></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<br /></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<b><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">Ans</span></b><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">: No balance sheet or profit loss accounts need to be submitted. Only
annual return on FLA through online web-based reporting portal needs to be
submitted before due date (July 15).<span style="mso-spacerun: yes;"> </span><o:p></o:p></span></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<br /></div>
<div class="Default" style="line-height: 120%; text-align: justify;">
<span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;"><b>Whether FLA return is required to be submitted by registered partnership
firms (registered under Partnership Registration Act) or branches or trustees,
who have made overseas direct investment, or it is mandatory only for companies
(registered under Companies Act, 1956)?</b><o:p></o:p></span></div>
<div class="Default" style="line-height: 120%; text-align: justify;">
<br /></div>
<div class="Default" style="line-height: 120%; text-align: justify;">
<b><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">Ans</span></b><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">: Yes, FLA return is required to be submitted by registered partnership
firms (registered under Partnership Registration Act) or branches or trustees,
who have made overseas direct investment. </span><span lang="EN-US" style="color: windowtext;"><o:p></o:p></span></div>
<div class="Default" style="line-height: 120%; text-align: justify;">
<br /></div>
<div class="Default" style="line-height: 120%; text-align: justify;">
<span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;"><b>If
non-resident shareholders of a company have transferred their shares to the
residents during the reporting period, then whether that company is required to
submit the FLA Return?</b><o:p></o:p></span></div>
<div class="Default" style="line-height: 120%; text-align: justify;">
<br /></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<b><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">Ans</span></b><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">: If all non-resident shareholders of a company have transferred their
shares to the residents during the reporting period and the company does not
have any outstanding investment in respect of inward and/or outward FDI as on
end-March of reporting year, then the company need not submit the FLA return.</span><b><span lang="EN-US"><o:p></o:p></span></b></div>
<div class="Default" style="line-height: 120%; text-align: justify;">
<br /></div>
<div class="Default" style="line-height: 120%; text-align: justify;">
<span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;"><b>If
company had issued the shares to non-resident on non-repatriable basis, whether
that company is required to submit the FLA Return?</b><o:p></o:p></span></div>
<div class="Default" style="line-height: 120%; text-align: justify;">
<b><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">Ans</span></b><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">: Shares issued by reporting company to non-resident on non-repatriable
basis is not considered as foreign investment; therefore, such companies are not
required to submit the FLA Return.</span><b><span lang="EN-US" style="font-size: 5.0pt; line-height: 120%;"><o:p></o:p></span></b></div>
<br />Unknownnoreply@blogger.com0tag:blogger.com,1999:blog-958451404833387205.post-18621483258379020082019-07-10T22:34:00.004-07:002019-07-10T22:41:38.218-07:00Annual Return on Foreign Liabilities and Assets (FLA)<div style="text-align: justify;">
<span style="font-family: "trebuchet ms" , sans-serif;"><br /></span></div>
<div class="Default" style="line-height: 130%; text-align: justify;">
<span lang="EN-US"><span style="font-family: "trebuchet ms" , sans-serif;">The
Reserve Bank’s Co-ordinated Direct Investment Survey (CDIS) and Co-ordinated
Portfolio Investment Survey(CPIS) are conducted under the auspices of the
International Monetary Fund (IMF), wherein information is collected from Indian
resident companies/ LLPs / Others [(include SEBI registered Alternative
Investment Funds (AIFs), Partnership Firms, Public Private Partnerships (PPP)]
on their foreign financial liabilities and assets position as at end-March of
the previous financial year (FY) and end-March of the latest FY. This
information is also used in the compilation of India’s Balance of Payments
(BoP) and International Investment Position (IIP). </span></span></div>
<div class="Default" style="line-height: 120%; text-align: justify;">
<br /></div>
<div style="text-align: justify;">
<span lang="EN-US" style="line-height: 107%;"><span style="font-family: "trebuchet ms" , sans-serif;">Confidentiality
Clause: The company-wise information so provided will be kept confidential and
only consolidated aggregates will be released by the Reserve Bank. </span></span><br />
<span lang="EN-US" style="line-height: 107%;"><span style="font-family: "trebuchet ms" , sans-serif;"><br /></span></span>
<br />
<div class="Default" style="line-height: 120%;">
<span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;"><b>What is
meant by “Residence of Enterprises”?</b><o:p></o:p></span></div>
<div class="Default" style="line-height: 120%;">
<br /></div>
<div class="Default" style="line-height: 130%;">
<b>Ans</b><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">:</span> <span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">An
enterprise is said to have a centre of economic interest and to be a resident
unit of a country (economic territory) when the enterprise is engaged in a
significant amount of production of goods and/or services in that centre or
when it owns land or buildings located in that centre. The enterprise must
maintain at least one production establishment in the country and must plan to
operate the establishment indefinitely or over a long period of time.<o:p></o:p></span></div>
<div class="Default" style="line-height: 130%;">
<span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;"><br /></span></div>
<div class="Default" style="line-height: 130%; text-align: center;">
<img height="640" src="https://pbs.twimg.com/media/D_IwdODVAAElYAa.jpg" width="561" /></div>
<div class="Default" style="line-height: 130%;">
<span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;"><br /></span></div>
<div class="Default" style="line-height: 120%;">
<br /></div>
<div class="Default" style="line-height: 120%;">
<b><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">What is </span><span lang="EN-US">Direct investment</span></b><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;"><b>?</b><o:p></o:p></span></div>
<div class="Default" style="line-height: 120%;">
<br /></div>
<div class="Default" style="line-height: 120%;">
<b>Ans</b><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">:</span><span lang="EN-US"> Direct investment is a category of
international investment in which a resident entity in one economy [Direct
Investor (DI)] acquires a lasting interest in an enterprise resident in another
economy [Direct Investment Enterprise (DIE)]. It consists of two components, viz.,
Equity Capital and Other Capital.</span></div>
<div class="Default" style="line-height: 120%;">
<br /></div>
<div class="Default" style="line-height: 120%;">
<span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;"><b>What is
meant by “Equity Capital under Direct Investment”?</b><o:p></o:p></span></div>
<div class="Default" style="line-height: 120%;">
<br /></div>
<div class="Default" style="line-height: 120%;">
<b>Ans</b><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">:</span> <span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">It covers
(1) foreign equity in branches and all shares (except non-participating
preference shares) in subsidiaries and associates; (2) contributions such as
the provision of machinery, land & building(s) by a direct investor to a
DIE by equity participation; (3) acquisition of shares by a DIE in its direct
investor company, termed as reverse investment (i.e. claims on DI).<o:p></o:p></span></div>
<div class="Default" style="line-height: 120%;">
<br /></div>
<div class="Default" style="line-height: 120%;">
<br /></div>
<div class="Default" style="line-height: 120%;">
<br /></div>
<div class="Default" style="line-height: 120%;">
<span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;"><b>What is “Other
Capital under Direct Investment”? </b></span><b><span style="color: windowtext; font-size: 4.0pt; line-height: 120%; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;"> <o:p></o:p></span></b></div>
<div class="Default" style="line-height: 130%;">
<b>Ans</b><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">: The other capital component (receivables and payables, except equity
and participating preference shares investment) of direct investment covers the
outstanding liabilities or claims arising due to borrowing and lending of
funds, investment in debt securities, trade credits, financial leasing, share
application money etc., between direct investors and DIEs and between two DIEs
that share the same direct Investor. Non-participating preference shares owned
by the direct investor are treated as debt securities & should be included
in ‘other capital’. <o:p></o:p></span></div>
<div class="Default" style="line-height: 130%;">
<span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">Identification of the Indian company (Item 9,
Section-I). <o:p></o:p></span></div>
<div class="Default" style="line-height: 130%;">
<br /></div>
<div class="Default" style="line-height: 120%;">
<br /></div>
<div class="Default" style="line-height: 120%;">
<span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;"><b>What are
definitions of “Foreign Subsidiary”, “Foreign Associate” and “Special Purpose
Vehicle” </b></span><b><span style="color: windowtext; font-size: 4.0pt; line-height: 120%; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;"> <o:p></o:p></span></b></div>
<div class="Default" style="line-height: 120%;">
<b>Ans</b><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">: <o:p></o:p></span></div>
<div class="Default" style="line-height: 120%;">
<br /></div>
<div class="Default" style="line-height: 120%;">
<u><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;"><b>Foreign Subsidiary</b></span></u><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;"><b>: </b> </span><span style="color: windowtext; font-size: 4.0pt; line-height: 120%; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;"> </span><span style="color: windowtext; font-size: 3.0pt; line-height: 120%; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;"> <o:p></o:p></span></div>
<div class="Default" style="line-height: 120%;">
<span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">An Indian company is called as a Foreign
Subsidiary if a non-resident investor owns more than 50% of the voting
power/equity capital OR Where a non-resident investor and its subsidiary(s)
combined own more than 50% of the voting power/equity capital of an Indian
enterprise. <o:p></o:p></span></div>
<div class="Default" style="line-height: 120%;">
<span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;"> <o:p></o:p></span></div>
<div class="Default" style="line-height: 120%;">
<u><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;"><b>Foreign Associate</b></span></u><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;"><b>: </b> </span><span style="color: windowtext; font-size: 4.0pt; line-height: 120%; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;"> <o:p></o:p></span></div>
<div class="Default" style="line-height: 120%;">
<span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">An Indian company is called as Foreign
Associate if non-resident investor owns at least 10% and no more than 50% of
the voting power/equity capital OR Where non-resident investor and its
subsidiary(s) combined own at least 10% but no more than 50% of the voting
power/equity capital of an Indian enterprise. <o:p></o:p></span></div>
<div class="Default" style="line-height: 120%;">
<br /></div>
<div class="Default" style="line-height: 120%;">
<u><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;"><b>Special Purpose Vehicle</b></span></u><span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;"><b>: </b> </span><span style="color: windowtext; font-size: 4.0pt; line-height: 120%; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;"> </span><span style="color: windowtext; font-size: 3.0pt; line-height: 120%; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;"> <o:p></o:p></span></div>
<div class="Default" style="line-height: 120%;">
<span style="color: windowtext; mso-ansi-language: EN-IN; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-IN;">A special purpose Vehicle (SPV) is a legal
entity (usually a limited company of some type or, sometimes, a limited
partnership) created to fulfil narrow, specific or temporary objectives. SPV
have little or no employment, or operations, or physical presence in the
jurisdiction in which they are created by their parent enterprises, which are
typically located in other jurisdictions (economies). They are often used as
devices to raise capital or to hold assets and liabilities and usually do not
undertake significant production. </span><b><u><span lang="EN-US" style="font-size: 11.0pt; line-height: 120%;"><o:p></o:p></span></u></b></div>
<span lang="EN-US" style="line-height: 107%;"><span style="font-family: "trebuchet ms" , sans-serif;"><b><u><span lang="EN-US" style="font-family: "arial" , sans-serif; font-size: 1pt;"> </span></u></b> </span></span></div>
Unknownnoreply@blogger.com0tag:blogger.com,1999:blog-958451404833387205.post-10832947756238179982019-07-10T12:20:00.001-07:002019-07-10T12:21:14.462-07:00 RBI - FLAIR Reporting by FEMA Consultants<br />
<div style="text-align: center;">
<img height="640" src="https://pbs.twimg.com/media/D_IwdODVAAElYAa.jpg" width="561" /></div>
<div style="text-align: center;">
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<a class="twitter-timeline-link" data-expanded-url="http://flair.rbi.ozg.in" dir="ltr" href="https://t.co/YlWFxijnnB" rel="nofollow noopener" style="background: rgb(245, 248, 250); color: #1da1f2; font-family: "Segoe UI", Arial, sans-serif; font-size: 14px; text-align: left; text-decoration-line: none; white-space: pre-wrap;" target="_blank" title="http://flair.rbi.ozg.in"><span class="invisible" style="font-size: 0px; line-height: 0;">http://</span><span class="js-display-url">flair.rbi.ozg.in</span><span class="invisible" style="font-size: 0px; line-height: 0;"></span><span class="tco-ellipsis"><span class="invisible" style="font-size: 0px; line-height: 0;"> </span></span></a><span style="background-color: #f5f8fa; color: #14171a; font-family: "segoe ui" , "arial" , sans-serif; font-size: 14px; text-align: left; white-space: pre-wrap;">
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white-space: pre-wrap;"> </span><a class="twitter-hashtag pretty-link js-nav" data-query-source="hashtag_click" dir="ltr" href="https://twitter.com/hashtag/rbicompliance?src=hash" style="background: rgb(245, 248, 250); color: #1da1f2; font-family: "Segoe UI", Arial, sans-serif; font-size: 14px; text-align: left; text-decoration-line: none; white-space: pre-wrap;">#rbicompliance</a><span style="background-color: #f5f8fa; color: #14171a; font-family: "segoe ui" , "arial" , sans-serif; font-size: 14px; text-align: left; white-space: pre-wrap;"> </span><a class="twitter-hashtag pretty-link js-nav" data-query-source="hashtag_click" dir="ltr" href="https://twitter.com/hashtag/femaconpliance?src=hash" style="background: rgb(245, 248, 250); color: #1da1f2; font-family: "Segoe UI", Arial, sans-serif; font-size: 14px; text-align: left; text-decoration-line: none; white-space: pre-wrap;">#femaconpliance</a><span style="background-color: #f5f8fa; color: #14171a; font-family: "segoe ui" , "arial" , sans-serif; font-size: 14px; text-align: left; white-space: pre-wrap;"> </span><a class="twitter-hashtag pretty-link js-nav" data-query-source="hashtag_click" dir="ltr" href="https://twitter.com/hashtag/foreignassets?src=hash" style="background: rgb(245, 248, 250); color: #1da1f2; font-family: "Segoe UI", Arial, sans-serif; font-size: 14px; text-align: left; text-decoration-line: none; white-space: pre-wrap;">#foreignassets</a><span style="background-color: #f5f8fa; color: #14171a; font-family: "segoe ui" , "arial" , sans-serif; font-size: 14px; text-align: left; white-space: pre-wrap;"> </span><a class="twitter-hashtag pretty-link js-nav" data-query-source="hashtag_click" dir="ltr" href="https://twitter.com/hashtag/Ozg?src=hash" style="background: rgb(245, 248, 250); color: #1da1f2; font-family: "Segoe UI", Arial, sans-serif; font-size: 14px; text-align: left; text-decoration-line: none; white-space: pre-wrap;">#Ozg</a><span style="background-color: #f5f8fa; color: #14171a; font-family: "segoe ui" , "arial" , sans-serif; font-size: 14px; text-align: left; white-space: pre-wrap;"> </span><a class="twitter-hashtag pretty-link js-nav" data-query-source="hashtag_click" dir="ltr" href="https://twitter.com/hashtag/foreigninvestment?src=hash" style="background: rgb(245, 248, 250); color: #1da1f2; font-family: "Segoe UI", Arial, sans-serif; font-size: 14px; outline: 0px; text-align: left; text-decoration-line: none; white-space: pre-wrap;">#<span style="text-decoration-line: underline;">foreigninvestment</span></a><span style="background-color: #f5f8fa; color: #14171a; font-family: "segoe ui" , "arial" , sans-serif; font-size: 14px; text-align: left; white-space: pre-wrap;"> </span><a class="twitter-hashtag pretty-link js-nav" data-query-source="hashtag_click" dir="ltr" href="https://twitter.com/hashtag/indiancompany?src=hash" style="background: rgb(245, 248, 250); color: #1da1f2; font-family: "Segoe UI", Arial, sans-serif; font-size: 14px; text-align: left; text-decoration-line: none; white-space: pre-wrap;">#indiancompany</a><span style="background-color: #f5f8fa; color: #14171a; font-family: "segoe ui" , "arial" , sans-serif; font-size: 14px; text-align: left; white-space: pre-wrap;"> </span><a class="twitter-hashtag pretty-link js-nav" data-query-source="hashtag_click" dir="ltr" href="https://twitter.com/hashtag/NRI?src=hash" style="background: rgb(245, 248, 250); color: #1da1f2; font-family: "Segoe UI", Arial, sans-serif; font-size: 14px; text-align: left; text-decoration-line: none; white-space: pre-wrap;">#NRI</a><span style="background-color: #f5f8fa; color: #14171a; font-family: "segoe ui" , "arial" , sans-serif; font-size: 14px; text-align: left; white-space: pre-wrap;"> </span><a class="twitter-hashtag pretty-link js-nav" data-query-source="hashtag_click" dir="ltr" href="https://twitter.com/hashtag/NRIinvestment?src=hash" style="background: rgb(245, 248, 250); color: #1da1f2; font-family: "Segoe UI", Arial, sans-serif; font-size: 14px; text-align: left; text-decoration-line: none; white-space: pre-wrap;">#NRIinvestment</a><span style="background-color: #f5f8fa; color: #14171a; font-family: "segoe ui" , "arial" , sans-serif; font-size: 14px; text-align: left; white-space: pre-wrap;"> </span><a class="twitter-hashtag pretty-link js-nav" data-query-source="hashtag_click" dir="ltr" href="https://twitter.com/hashtag/OCIcard?src=hash" style="background: rgb(245, 248, 250); color: #1da1f2; font-family: "Segoe UI", Arial, sans-serif; font-size: 14px; text-align: left; text-decoration-line: none; white-space: pre-wrap;">#OCIcard</a><span style="background-color: #f5f8fa; color: #14171a; font-family: "segoe ui" , "arial" , sans-serif; font-size: 14px; text-align: left; white-space: pre-wrap;"> </span><a class="twitter-hashtag pretty-link js-nav" data-query-source="hashtag_click" dir="ltr" href="https://twitter.com/hashtag/foreigncompany?src=hash" style="background: rgb(245, 248, 250); color: #1da1f2; font-family: "Segoe UI", Arial, sans-serif; font-size: 14px; text-align: left; text-decoration-line: none; white-space: pre-wrap;">#foreigncompany</a><span style="background-color: #f5f8fa; color: #14171a; font-family: "segoe ui" , "arial" , sans-serif; font-size: 14px; text-align: left; white-space: pre-wrap;"> </span><a class="twitter-hashtag pretty-link js-nav" data-query-source="hashtag_click" dir="ltr" href="https://twitter.com/hashtag/femaconsultant?src=hash" style="background: rgb(245, 248, 250); color: #1da1f2; font-family: "Segoe UI", Arial, sans-serif; font-size: 14px; text-align: left; text-decoration-line: none; white-space: pre-wrap;">#femaconsultant</a><span style="background-color: #f5f8fa; color: #14171a; font-family: "segoe ui" , "arial" , sans-serif; font-size: 14px; text-align: left; white-space: pre-wrap;"> </span><a class="twitter-hashtag pretty-link js-nav" data-query-source="hashtag_click" dir="ltr" href="https://twitter.com/hashtag/fcraconsultant?src=hash" style="background: rgb(245, 248, 250); color: #1da1f2; font-family: "Segoe UI", Arial, sans-serif; font-size: 14px; text-align: left; text-decoration-line: none; white-space: pre-wrap;">#fcraconsultant</a><span style="background-color: #f5f8fa; color: #14171a; font-family: "segoe ui" , "arial" , sans-serif; font-size: 14px; text-align: left; white-space: pre-wrap;"> </span><a class="twitter-hashtag pretty-link js-nav" data-query-source="hashtag_click" dir="ltr" href="https://twitter.com/hashtag/fcraregistration?src=hash" style="background: rgb(245, 248, 250); color: #1da1f2; font-family: "Segoe UI", Arial, sans-serif; font-size: 14px; text-align: left; text-decoration-line: none; white-space: pre-wrap;">#fcraregistration</a><span style="background-color: #f5f8fa; color: #14171a; font-family: "segoe ui" , "arial" , sans-serif; font-size: 14px; text-align: left; white-space: pre-wrap;"> </span><a class="twitter-hashtag pretty-link js-nav" data-query-source="hashtag_click" dir="ltr" href="https://twitter.com/hashtag/rbifiling?src=hash" style="background: rgb(245, 248, 250); color: #1da1f2; font-family: "Segoe UI", Arial, sans-serif; font-size: 14px; text-align: left; text-decoration-line: none; white-space: pre-wrap;">#rbifiling</a><span style="background-color: #f5f8fa; color: #14171a; font-family: "segoe ui" , "arial" , sans-serif; font-size: 14px; text-align: left; white-space: pre-wrap;"> </span><a class="twitter-hashtag pretty-link js-nav" data-query-source="hashtag_click" dir="ltr" href="https://twitter.com/hashtag/ozglawyer?src=hash" style="background: rgb(245, 248, 250); color: #1da1f2; font-family: "Segoe UI", Arial, sans-serif; font-size: 14px; text-align: left; text-decoration-line: none; white-space: pre-wrap;">#ozglawyer</a></div>
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