APR Filing (RBI) in India,
Handled by the Experts
Mandatory compliance with RBI for Indian residents and entities with Overseas Direct Investment (ODI). Avoid late fees and FEMA penalties with expert-assisted filing.
Foreign audit & APR support across 30+ countries.
Free Expert Consultation
- Have you filed your Annual Performance Report yet? (December 31) The deadline is approaching.
- Have you filed your Annual Performance Report yet? (December 31) The deadline is approaching.
- Have you filed your Annual Performance Report yet? (December 31) The deadline is approaching.
- Have you filed your Annual Performance Report yet? (December 31) The deadline is approaching.
Brands that have worked with us
Who is required to
file APR (RBI)?
If you are an Indian resident or an entity that has made investments abroad, then you must be aware of the requirement to submit the APR to the RBI (Reserve Bank of India). The RBI mandates the submission of this report to be certified by a Statutory Auditor / Chartered Accountant before the deadline to avoid a late submission fee or compliance issues.
You are an Indian Resident or Entity.
You have made an Overseas Direct Investment (ODI).
You hold equity in a Joint Venture (JV) or
Wholly Owned Subsidiary (WOS) abroad.
Why is APR Filing Critical?
Under the FEMA Act 1999, non-compliance can lead to severe penalties and scrutiny from the RBI.
How Taxocity helps
to file the APR (RBI)?
We Simplify Your FEMA Compliance. Expert handling of regulatory hurdles so you can focus on business.
We help you get the audited Financial statements as per host country
audit norms
We coordinate with the bank on your behalf and ensure the final submission of your APR filing.
We ensure your UIN matches, financial data is valid, and repatriation details (Dividends/Royalties) are accurate.
What is an APR?
UIN Allotment
Due Date
Consequences
Filing Requirements
FAQ
What is APR (RBI) and Why is it Required?
The Annual Performance Report (APR) is a mandatory compliance document that every Indian resident or entity (Indian Party - IP) must submit annually to the Reserve Bank of India (RBI).
Purpose
The APR tracks and reports the financial and operational performance of your foreign investment, specifically a Joint Venture (JV) or Wholly Owned Subsidiary (WoS) established outside India (Overseas Direct Investment - ODI).
Legal Mandate
It is required under the Foreign Exchange Management Act (FEMA), 1999, to help the RBI monitor the country's outward flow of funds and ensure compliance with foreign exchange regulations.
Unique Identification Number (UIN) Allotment
- •The UIN is a crucial, unique identifier allotted by the RBI at the time of the initial ODI transaction.
- •Your designated Authorized Dealer (AD) Bank reviews the APR to ensure the reported investment details match the RBI records, including the UIN.
Due Date of Filing
The APR must be submitted on or before December 31st of every year.
Example: For a foreign entity whose financial year ended on March 31, 2024 (or even December 31, 2024), the APR must be filed by December 31, 2025.
Consequences of Non-Compliance (Late Fees)
- •Non-filing or late submission of the APR is a violation of FEMA regulations.
- •Late Submission Fee (LSF): Delayed reporting for the APR attracts a fixed LSF of INR 7,500 per return, per year of delay.
- •Further Action: Non-compliant entities may face restrictions on making future investments or remittances until the filing is regularized.
Avoid late fees. File your APR now.
Our streamlined process makes it quick and easy to submit your APR and save on late fees.
Filing Requirements
The core APR submission requirements highlight our unique solution:
- •Financial Performance (Turnover, Profit/Loss, Net Worth)
- •Repatriation details (Dividend, Interest)
- •Status of Operations.
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Frequently Asked Questions
Why is APR Filing Critical?
Under the FEMA Act 1999, non-compliance can lead to severe penalties and scrutiny from the RBI.