FLA Return Filing 2026: Due Date Extended to 31 July, Applicability, RBI FLAIR Portal & Penalties
FLA Return Filing 2026 is applicable to Indian entities having outstanding Foreign Direct Investment (FDI) on a repatriable basis or Overseas Direct Investment (ODI) as on 31 March of the reporting year. This guide explains the extended due date of 31 July 2026, applicability, RBI FLAIR portal process, documents, penalties and practical compliance points.