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APR: The report your business canโ€™t skip! Time to file before the deadline hits!

17 Jul, 2025

By Vidhu

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APR: The report your business canโ€™t skip! Time to file before the deadline hits!

๐–๐ก๐จ ๐๐ž๐ž๐๐ฌ ๐ญ๐จ ๐…๐ข๐ฅ๐ž ๐€๐๐‘ (๐š๐ง๐ง๐ฎ๐š๐ฅ ๐๐ž๐ซ๐Ÿ๐จ๐ซ๐ฆ๐š๐ง๐œ๐ž ๐‘๐ž๐ฉ๐จ๐ซ๐ญ)?
๐Ÿ”ฒ ๐˜๐˜ฏ๐˜ฅ๐˜ช๐˜ข๐˜ฏ ๐˜Œ๐˜ฏ๐˜ต๐˜ช๐˜ต๐˜ช๐˜ฆ๐˜ด ๐˜ธ๐˜ช๐˜ต๐˜ฉ ๐˜๐˜ฐ๐˜ณ๐˜ฆ๐˜ช๐˜จ๐˜ฏ ๐˜‹๐˜ช๐˜ณ๐˜ฆ๐˜ค๐˜ต ๐˜๐˜ฏ๐˜ท๐˜ฆ๐˜ด๐˜ต๐˜ฎ๐˜ฆ๐˜ฏ๐˜ต (๐˜๐˜‹๐˜): o Companies, LLPs, or others receiving FDI must report their performance to the Reserve Bank of India (RBI).

2. ๐˜‘๐˜ฐ๐˜ช๐˜ฏ๐˜ต ๐˜๐˜ฆ๐˜ฏ๐˜ต๐˜ถ๐˜ณ๐˜ฆ๐˜ด (๐˜‘๐˜๐˜ด) ๐˜ฐ๐˜ณ ๐˜ž๐˜ฉ๐˜ฐ๐˜ญ๐˜ญ๐˜บ ๐˜–๐˜ธ๐˜ฏ๐˜ฆ๐˜ฅ ๐˜š๐˜ถ๐˜ฃ๐˜ด๐˜ช๐˜ฅ๐˜ช๐˜ข๐˜ณ๐˜ช๐˜ฆ๐˜ด (๐˜ž๐˜–๐˜š):
 ๐Ÿ”ฒ If an Indian company has made an overseas direct investment (ODI), it must submit an APR for these foreign ventures.

3. ๐˜š๐˜ฑ๐˜ฆ๐˜ค๐˜ช๐˜ข๐˜ญ ๐˜•๐˜ฐ๐˜ต๐˜ฆ:
 ๐Ÿ”ฒ The APR is mandatory even if there are no operations or no income in the foreign entity for the reporting period.

๐–๐ก๐š๐ญโ€™๐ฌ ๐ญ๐ก๐ž ๐ƒ๐ฎ๐ž ๐ƒ๐š๐ญ๐ž?
 โ–ถ๏ธ By ๐ƒ๐ž๐œ๐ž๐ฆ๐›๐ž๐ซ 31๐ฌ๐ญ ๐ž๐ฏ๐ž๐ซ๐ฒ ๐ฒ๐ž๐š๐ซ, following the end of the financial year (April-March).