FEMA & FDI · Panaji, Goa
End-to-end Overseas Direct Investment (ODI) compliance in Goa — routing the investment through an Authorised Dealer bank, reporting it in the prescribed form, obtaining the UIN and filing the Annual Performance Report — so your investment in a foreign JV or subsidiary stays compliant under FEMA.
Overview
Overseas Direct Investment is investment by a person resident in India in the equity or capital of a foreign entity, such as a joint venture or wholly owned subsidiary, under FEMA’s overseas investment framework. It is routed through an Authorised Dealer bank.
The investment is reported in the prescribed form, a Unique Identification Number is allotted to the foreign entity, and an Annual Performance Report is filed each year. Investment within the limits, generally linked to the Indian entity’s net worth, is under the automatic route. We handle the reporting alongside your FLA return.
What's covered
From structuring to the annual ODI reporting.
Get a fixed-fee quote →Confirming eligibility and the automatic or approval route.
Routing the investment and reporting through the AD bank.
Reporting the financial commitment in the prescribed form.
Obtaining the Unique Identification Number for the foreign entity.
Filing the APR on the overseas entity each year.
Reporting any disinvestment or closure on exit.
Our process
Structure, route and the financial commitment.
Investment routed and reported through the bank.
Form FC filed and the UIN obtained.
Annual Performance Report filed each year.
Frequently asked questions
Overseas Direct Investment is investment by a person resident in India in the equity or capital of a foreign entity, such as a joint venture or wholly owned subsidiary abroad, under FEMA's overseas investment framework. It represents a lasting interest in the foreign entity.
Indian entities such as companies and LLPs, and resident individuals within the applicable limits, can make Overseas Direct Investment, subject to the conditions of FEMA's overseas investment rules and regulations and the eligibility of the foreign entity and activity.
The investment is routed through an Authorised Dealer bank and reported in the prescribed form for the financial commitment. A Unique Identification Number is allotted to the foreign entity, and the investment is then subject to ongoing reporting such as the Annual Performance Report.
The Annual Performance Report, or APR, is the annual return that an Indian party makes on its overseas entity, based on the entity's audited accounts. It must be filed each year for as long as the overseas investment is held.
A Unique Identification Number is allotted by the Reserve Bank to identify the foreign entity in which the Indian party has invested. All subsequent reporting for that investment, including the Annual Performance Report, is linked to this UIN.
Under the automatic route, an Indian entity can make overseas investment within the financial-commitment limit prescribed under the overseas investment framework, generally linked to its net worth. Investment beyond the limit or in restricted cases needs prior approval.
Delayed ODI reporting, including a late Annual Performance Report, can be regularised on payment of a late submission fee prescribed by the Reserve Bank. Keeping the reporting current avoids the fee and keeps the investment in good standing.
Related services
Book a free consultation with a qualified Chartered Accountant in Goa. We'll structure the ODI, route it through the AD bank and keep the reporting and APR on track — no obligation.