{"id":957,"date":"2026-08-12T11:15:32","date_gmt":"2026-08-12T05:45:32","guid":{"rendered":"https:\/\/www.taxaj.com/learn\/annual-return-on-foreign-liabilities-and-assets-fla-july-2026-deadline\/"},"modified":"2026-08-18T20:57:10","modified_gmt":"2026-08-18T15:27:10","slug":"annual-return-on-foreign-liabilities-and-assets-fla-july-2026-deadline","status":"publish","type":"post","link":"https:\/\/www.taxaj.com/learn\/annual-return-on-foreign-liabilities-and-assets-fla-july-2026-deadline\/","title":{"rendered":"Annual Return on Foreign Liabilities and Assets (FLA) \u2014 July 2026 deadline"},"content":{"rendered":"<p>Annual Return on Foreign Liabilities and Assets (FLA) \u2014 July 2026 Deadline<\/p>\n<p>Businesses receiving foreign investment or making investments outside India have additional reporting obligations under FEMA.<\/p>\n<p>One important annual compliance is the Annual Return on Foreign Liabilities and Assets, commonly known as the FLA Return.<\/p>\n<p>The FLA Return is an RBI reporting requirement for eligible Indian-resident entities having outstanding foreign direct investment (FDI) and\/or overseas direct investment (ODI) as at the relevant March-end reporting period.<\/p>\n<p>For 2026, the regular due date was 15 July 2026. The RBI&#8217;s updated FAQ dated 1 July 2026 confirms that the FLA Return is required to be filed by 15 July of the reporting year.<\/p>\n<p>Many businesses often ask:<\/p>\n<p>\u201cWho needs to file the FLA Return?\u201d<\/p>\n<p>\u201cIs FLA filing mandatory if the accounts are not audited?\u201d<\/p>\n<p>\u201cWhat happens if the FLA Return is not filed by 15 July?\u201d<\/p>\n<p>\u201cCan the FLA Return be filed using unaudited financial statements?\u201d<\/p>\n<p>Let\u2019s understand the FLA Return and its July 2026 compliance requirements. \ud83d\ude80<\/p>\n<h2>What is an FLA Return?<\/h2>\n<p>FLA stands for Foreign Liabilities and Assets.<\/p>\n<p>The FLA Return is an annual return submitted to the Reserve Bank of India under FEMA, 1999.<\/p>\n<p>It captures information relating to an Indian resident entity&#8217;s:<\/p>\n<h2>Foreign liabilities<\/h2>\n<h2>Foreign assets<\/h2>\n<h2>Foreign Direct Investment (FDI)<\/h2>\n<h2>Overseas Direct Investment (ODI)<\/h2>\n<h2>Other relevant foreign financial positions<\/h2>\n<p>The information collected through FLA reporting is used by RBI for compiling India&#8217;s Balance of Payments and International Investment Position statistics and for international statistical surveys.<\/p>\n<h2>FLA Return Due Date \u2014 July 2026<\/h2>\n<p>The standard due date for filing the FLA Return is:<\/p>\n<h2>15 July every year<\/h2>\n<p>For the 2026 reporting cycle, the due date was:<\/p>\n<h2>15 July 2026<\/h2>\n<p>The RBI FAQ specifically states that eligible entities are mandatorily required to submit the FLA Return by 15 July based on audited or unaudited financial statements.<\/p>\n<p>Therefore, businesses should not wait for the audit to be completed if audited financial statements are not available by the deadline.<\/p>\n<h2>Who Needs to File FLA Return?<\/h2>\n<p>The FLA Return may apply to Indian-resident entities that have outstanding FDI and\/or ODI as at the end of March of the reporting year and\/or the previous year.<\/p>\n<p>Eligible entities can include:<\/p>\n<h2>Companies<\/h2>\n<h2>Limited Liability Partnerships (LLPs)<\/h2>\n<h2>SEBI-registered Alternative Investment Funds (AIFs)<\/h2>\n<h2>Partnership Firms<\/h2>\n<h2>Proprietorship Firms<\/h2>\n<h2>Public Private Partnerships (PPPs)<\/h2>\n<p>Other eligible Indian-resident entities covered by the applicable FEMA framework may also fall within the requirement.<\/p>\n<h2>When Does FLA Filing Become Applicable?<\/h2>\n<p>FLA filing generally becomes relevant where an Indian entity:<\/p>\n<h2>Has received foreign direct investment in India<\/h2>\n<p>or<\/p>\n<h2>Has made overseas direct investment<\/h2>\n<p>or<\/p>\n<ul>\n<li>Has outstanding foreign assets or liabilities covered by the FLA reporting framework<\/li>\n<\/ul>\n<p>The RBI FAQ explains that the reporting requirement applies to entities that have received FDI and\/or made FDI abroad and hold foreign assets and\/or liabilities in their balance sheets.<\/p>\n<h2>FDI in India<\/h2>\n<p>FDI means Foreign Direct Investment into an Indian entity.<\/p>\n<p>For example:<\/p>\n<p>An Indian private limited company receives investment from a foreign shareholder.<\/p>\n<p>The foreign investment may need to be considered for FLA reporting based on the applicable FEMA framework and outstanding position at the relevant March-end.<\/p>\n<p>The FLA Return captures information about the foreign investment and related foreign liabilities.<\/p>\n<h2>ODI \u2014 Investment Outside India<\/h2>\n<p>ODI means Overseas Direct Investment.<\/p>\n<p>For example:<\/p>\n<p>An Indian company establishes or invests in a foreign subsidiary or joint venture.<\/p>\n<p>The Indian company may have to report its overseas investment through the FLA Return where applicable.<\/p>\n<p>RBI&#8217;s FAQ explains that investments in overseas entities under the ODI framework are reported in the relevant section of the FLA Return.<\/p>\n<h2>What Information is Reported in FLA?<\/h2>\n<p>The FLA Return generally captures information relating to:<\/p>\n<h2>Entity details<\/h2>\n<h2>Paid-up capital<\/h2>\n<h2>Reserves and surplus<\/h2>\n<h2>Financial performance<\/h2>\n<h2>Foreign investment in India<\/h2>\n<h2>Investment abroad<\/h2>\n<h2>Foreign assets<\/h2>\n<h2>Foreign liabilities<\/h2>\n<h2>Direct investment relationships<\/h2>\n<h2>Other relevant financial information<\/h2>\n<p>The return is designed to capture foreign liabilities and assets at the relevant March-end reference periods.<\/p>\n<h2>Which Financial Year Data is Reported?<\/h2>\n<p>The FLA Return works with a March-end reference period.<\/p>\n<p>The information is generally reported for:<\/p>\n<h2>Previous March-end<\/h2>\n<p>and<\/p>\n<h2>Latest March-end<\/h2>\n<p>The RBI FAQ specifically states that if an entity&#8217;s accounting period differs from March, the FLA reporting should still use the required March reference period rather than simply using the entity&#8217;s own accounting closing period.<\/p>\n<h2>Can FLA Be Filed Before Audit is Completed?<\/h2>\n<p>Yes.<\/p>\n<p>This is one of the most important points for businesses.<\/p>\n<p>If the financial statements have not been audited by 15 July, the entity can file the FLA Return using:<\/p>\n<h2>Provisional financial statements<\/h2>\n<p>or<\/p>\n<h2>Unaudited financial statements<\/h2>\n<p>Once audited financial statements become available, the entity should seek the required permission through the FLAIR portal and submit the revised\/updated FLA Return.<\/p>\n<h2>Revision of FLA Return After Audit<\/h2>\n<p>Suppose a company files FLA based on unaudited accounts.<\/p>\n<p>Later, the statutory audit is completed and some figures change.<\/p>\n<p>The company should:<\/p>\n<p>1\ufe0f\u20e3 Obtain the audited financial statements<\/p>\n<p>2\ufe0f\u20e3 Raise the required revision request through FLAIR<\/p>\n<p>3\ufe0f\u20e3 Obtain RBI approval where required<\/p>\n<p>4\ufe0f\u20e3 Submit the revised FLA Return<\/p>\n<p>The RBI FAQ states that revision should be made after taking the required approval, irrespective of the amount or percentage of variation in the audited figures.<\/p>\n<h2>How to File FLA Return?<\/h2>\n<p>The FLA Return is filed online through RBI&#8217;s FLAIR portal.<\/p>\n<p>The basic process is:<\/p>\n<p>Step 1\ufe0f\u20e3 Register on the FLAIR Portal<\/p>\n<p>The entity needs to register as a new entity user where required.<\/p>\n<p>Step 2\ufe0f\u20e3 Submit Registration Details<\/p>\n<p>The entity provides the required details and uploads documents such as:<\/p>\n<ul>\n<li>Verification Letter<\/li>\n<li>Authority Letter<\/li>\n<\/ul>\n<p>Step 3\ufe0f\u20e3 Receive Login Credentials<\/p>\n<p>After successful registration, the user ID and default password are sent to the authorised person&#8217;s email.<\/p>\n<p>Step 4\ufe0f\u20e3 Login to FLAIR<\/p>\n<p>Use the credentials to access the FLAIR system.<\/p>\n<p>Step 5\ufe0f\u20e3 Select the Applicable Reporting Year<\/p>\n<p>Choose the relevant reporting period.<\/p>\n<p>Step 6\ufe0f\u20e3 Enter Financial Information<\/p>\n<p>Provide the required:<\/p>\n<h2>Balance sheet information<\/h2>\n<h2>Profit &amp; loss information<\/h2>\n<h2>Foreign investment details<\/h2>\n<h2>FDI information<\/h2>\n<h2>ODI information<\/h2>\n<p>Step 7\ufe0f\u20e3 Validate the Return<\/p>\n<p>Review the information carefully.<\/p>\n<p>Step 8\ufe0f\u20e3 Submit the FLA Return<\/p>\n<p>Complete the online filing within the applicable deadline.<\/p>\n<p>RBI confirms that FLA filing is made through the Foreign Liabilities and Assets Information Reporting (FLAIR) system.<\/p>\n<h2>Documents &amp; Information Required for FLA Filing<\/h2>\n<p>Before beginning the filing process, businesses should keep the relevant information ready.<\/p>\n<p>This may include:<\/p>\n<ul>\n<li>Company\/LLP details<\/li>\n<li>CIN\/LLPIN or relevant identification details<\/li>\n<li>PAN<\/li>\n<li>Audited financial statements, if available<\/li>\n<li>Unaudited\/provisional financial statements, where applicable<\/li>\n<li>Balance sheet information<\/li>\n<li>Profit &amp; loss information<\/li>\n<li>Shareholding details<\/li>\n<li>Foreign investor details<\/li>\n<li>Country of foreign investor<\/li>\n<li>FDI details<\/li>\n<li>Overseas investment details<\/li>\n<li>Foreign subsidiary\/JV information<\/li>\n<li>Foreign assets and liabilities<\/li>\n<li>Authorised person&#8217;s details<\/li>\n<\/ul>\n<p>The exact information required depends on the entity and its foreign investment structure.<\/p>\n<h2>FLA Return \u2014 Important Sections<\/h2>\n<p>The FLA Return broadly covers information relating to:<\/p>\n<h2>Section I \u2014 Identification Details<\/h2>\n<p>This includes basic information about the reporting entity.<\/p>\n<h2>Section II \u2014 Financial Details<\/h2>\n<p>This can include:<\/p>\n<ul>\n<li>Paid-up capital<\/li>\n<li>Reserves and surplus<\/li>\n<li>Total assets<\/li>\n<li>Total liabilities<\/li>\n<li>Sales<\/li>\n<li>Purchases<\/li>\n<li>Profit-related information<\/li>\n<\/ul>\n<h2>Section III \u2014 Foreign Liabilities<\/h2>\n<p>This section captures relevant foreign investment and liabilities in India.<\/p>\n<h2>Section IV \u2014 Foreign Assets<\/h2>\n<p>This section captures relevant overseas investment and foreign assets.<\/p>\n<p>The actual fields and reporting requirements should be completed according to the applicable FLA format and RBI instructions.<\/p>\n<h2>Who May Not Need to File FLA?<\/h2>\n<p>An Indian company, LLP or other eligible entity may not need to file the FLA Return if it does not have any outstanding FDI and\/or ODI at the relevant March-end periods covered by the reporting requirement.<\/p>\n<p>For example, if an entity has never received foreign investment and has never made overseas investment, and there is no outstanding FDI\/ODI position for the relevant reporting periods, FLA filing may not be required.<\/p>\n<p>However, the applicability should be checked carefully rather than assuming that filing is unnecessary.<\/p>\n<h2>What About Share Application Money?<\/h2>\n<p>Simply receiving share application money does not automatically mean that an FLA Return must be filed.<\/p>\n<p>The RBI FAQ clarifies that where an entity has received only share application money and does not have outstanding FDI or ODI at the relevant March-end, the FLA Return is not required on that basis alone.<\/p>\n<h2>What Happens If FLA is Not Filed by 15 July?<\/h2>\n<p>FLA filing is a FEMA-related reporting requirement.<\/p>\n<p>Failure to file the return by the prescribed deadline may be treated as a FEMA violation and the applicable penalty provisions may be invoked.<\/p>\n<p>RBI&#8217;s current FAQ specifically states that non-filing before the due date may result in the penalty clause being invoked.<\/p>\n<p>Therefore, businesses should avoid treating the FLA Return as an optional compliance.<\/p>\n<h2>Late Submission Fee &amp; Delayed Filing<\/h2>\n<p>Where the FLA Return is filed late, the entity may need to follow the applicable RBI process for delayed filing and late submission fee.<\/p>\n<p>For FLA-related late submission matters, RBI advises entities to contact the Foreign Exchange Department of the relevant RBI Regional Office and refer to the applicable FIRMS\/FLAIR guidance.<\/p>\n<p>Delayed filing should therefore be addressed as soon as possible rather than leaving the compliance pending.<\/p>\n<h2>Can Previous Years&#8217; FLA Returns Be Filed?<\/h2>\n<p>Yes.<\/p>\n<p>Where an entity has missed FLA filing for earlier applicable years, it can seek the required RBI approval and file the previous year&#8217;s return.<\/p>\n<p>However, delayed filing may attract the applicable consequences under FEMA.<\/p>\n<p>Therefore, businesses should review their previous FLA compliance history before filing the current year&#8217;s return.<\/p>\n<h2>FLA Return vs FC-GPR vs FC-TRS<\/h2>\n<p>These forms serve different purposes.<\/p>\n<p>| Particulars     | FLA Return                                        | FC-GPR                                       | FC-TRS                                   |<\/p>\n<p>| &#8212;&#8212;&#8212;&#8212;&#8212; | &#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;- | &#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8211; | &#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;- |<\/p>\n<p>| Nature          | Annual return                                     | Transaction-based reporting                  | Transfer transaction reporting           |<\/p>\n<p>| Main Purpose    | Foreign assets &amp; liabilities                      | Issue of capital instruments to non-resident | Transfer of shares\/securities            |<\/p>\n<p>| Frequency       | Annual                                            | Event-based                                  | Event-based                              |<\/p>\n<p>| Filing Platform | FLAIR                                             | FIRMS                                        | FIRMS                                    |<\/p>\n<p>| Due Date        | 15 July                                           | As per applicable FEMA timeline              | As per applicable FEMA timeline          |<\/p>\n<p>| Covers          | FDI\/ODI position and related data                 | Inward investment transaction                | Transfer involving resident\/non-resident |<\/p>\n<p>| Applicable to   | Eligible entities with relevant foreign positions | Applicable Indian entities                   | Applicable parties\/transactions          |<\/p>\n<p>Important:<\/p>\n<p>FLA filing does not replace other FEMA reporting requirements.<\/p>\n<p>A company receiving foreign investment may have multiple FEMA compliances depending on the transactions undertaken.<\/p>\n<h2>FLA Return Compliance \u2014 Step-by-Step<\/h2>\n<p>Step 1\ufe0f\u20e3 Check Foreign Investment<\/p>\n<p>Determine whether the entity has:<\/p>\n<ul>\n<li>FDI in India<\/li>\n<li>ODI abroad<\/li>\n<li>Foreign assets<\/li>\n<li>Foreign liabilities<\/li>\n<\/ul>\n<p>Step 2\ufe0f\u20e3 Check March-End Position<\/p>\n<p>Review the foreign investment position as at the relevant March-end dates.<\/p>\n<p>Step 3\ufe0f\u20e3 Review Previous FLA Filings<\/p>\n<p>Check whether FLA Returns for previous applicable years were filed.<\/p>\n<p>Step 4\ufe0f\u20e3 Collect Financial Data<\/p>\n<p>Keep the relevant:<\/p>\n<h2>Balance sheet<\/h2>\n<h2>Profit &amp; loss statement<\/h2>\n<h2>Capital details<\/h2>\n<h2>Foreign investment details<\/h2>\n<h2>Overseas investment details<\/h2>\n<p>Step 5\ufe0f\u20e3 Check Audit Status<\/p>\n<p>If audited accounts are available, use the applicable audited figures.<\/p>\n<p>If audit is not complete by 15 July, provisional\/unaudited figures can be used as permitted by RBI.<\/p>\n<p>Step 6\ufe0f\u20e3 File Through FLAIR<\/p>\n<p>Complete the online FLA Return through RBI&#8217;s FLAIR system.<\/p>\n<p>Step 7\ufe0f\u20e3 Review Before Submission<\/p>\n<p>Check:<\/p>\n<ul>\n<li>Foreign investor details<\/li>\n<li>Country details<\/li>\n<li>Shareholding<\/li>\n<li>Foreign assets<\/li>\n<li>Foreign liabilities<\/li>\n<li>Financial figures<\/li>\n<li>ODI details<\/li>\n<\/ul>\n<p>Step 8\ufe0f\u20e3 Revise After Audit, If Required<\/p>\n<p>Where provisional\/unaudited figures were used, follow RBI&#8217;s process for revision after audited accounts are available.<\/p>\n<h2>Common Mistakes Businesses Make<\/h2>\n<ul>\n<li>Assuming FLA is only applicable to large companies<\/li>\n<li>Missing the 15 July deadline<\/li>\n<li>Waiting for the statutory audit to be completed<\/li>\n<li>Filing incorrect foreign investor details<\/li>\n<li>Reporting incorrect March-end figures<\/li>\n<li>Ignoring overseas investments<\/li>\n<li>Assuming FLA replaces FC-GPR or FC-TRS<\/li>\n<li>Not reviewing previous-year FLA filings<\/li>\n<li>Ignoring FEMA consequences for delayed filing<\/li>\n<li>Forgetting to revise provisional figures after audit<\/li>\n<li>Treating FLA filing as a one-time compliance<\/li>\n<\/ul>\n<p>The FLA Return is an annual reporting requirement where applicable and should be included in the company&#8217;s annual compliance calendar.<\/p>\n<h2>FLA Return Compliance Checklist<\/h2>\n<p>Eligibility<\/p>\n<ul>\n<li>[ ] Check whether the entity has received FDI<\/li>\n<li>[ ] Check whether the entity has made ODI<\/li>\n<li>[ ] Check outstanding foreign assets\/liabilities<\/li>\n<li>[ ] Review relevant March-end position<\/li>\n<\/ul>\n<p>Financial Information<\/p>\n<ul>\n<li>[ ] Balance sheet details<\/li>\n<li>[ ] Profit &amp; loss details<\/li>\n<li>[ ] Paid-up capital<\/li>\n<li>[ ] Reserves and surplus<\/li>\n<li>[ ] Total assets<\/li>\n<li>[ ] Total liabilities<\/li>\n<\/ul>\n<p>Foreign Investment Information<\/p>\n<ul>\n<li>[ ] Foreign investor details<\/li>\n<li>[ ] Country of investor<\/li>\n<li>[ ] Shareholding percentage<\/li>\n<li>[ ] FDI details<\/li>\n<li>[ ] ODI details<\/li>\n<li>[ ] Foreign subsidiary\/JV details<\/li>\n<\/ul>\n<p>Filing<\/p>\n<ul>\n<li>[ ] FLAIR registration<\/li>\n<li>[ ] Authorised person details<\/li>\n<li>[ ] Verification\/authority documents<\/li>\n<li>[ ] Complete FLA Return<\/li>\n<li>[ ] Review figures<\/li>\n<li>[ ] Submit by 15 July<\/li>\n<\/ul>\n<p>After Filing<\/p>\n<ul>\n<li>[ ] Keep filing records<\/li>\n<li>[ ] Monitor audit completion<\/li>\n<li>[ ] Revise provisional return where required<\/li>\n<li>[ ] Review previous-year compliance<\/li>\n<li>[ ] Maintain FEMA compliance records<\/li>\n<\/ul>\n<h2>Who Should Pay Special Attention to FLA Compliance?<\/h2>\n<p>FLA compliance is particularly important for:<\/p>\n<h2>Companies with foreign shareholders<\/h2>\n<h2>Indian subsidiaries of foreign companies<\/h2>\n<h2>Companies having overseas subsidiaries<\/h2>\n<h2>Indian companies with foreign joint ventures<\/h2>\n<h2>LLPs receiving foreign investment<\/h2>\n<h2>Eligible AIFs<\/h2>\n<h2>Partnership firms with applicable foreign investment<\/h2>\n<h2>Businesses undertaking overseas investment<\/h2>\n<p>For these businesses, FLA should be included in the annual FEMA compliance calendar.<\/p>\n<h2>Why Accurate FLA Reporting Matters<\/h2>\n<p>The information reported through FLA is used by RBI for important external-sector statistics.<\/p>\n<p>RBI uses FLA information for purposes including:<\/p>\n<h2>India&#8217;s Balance of Payments<\/h2>\n<h2>International Investment Position<\/h2>\n<h2>Direct Investment Position by Counterpart Economy<\/h2>\n<h2>International statistical reporting<\/h2>\n<p>Therefore, the figures reported should be consistent with the entity&#8217;s books, financial statements and underlying foreign investment records.<\/p>\n<h2>Why Businesses Choose TAXAJ<\/h2>\n<p>At TAXAJ, we help businesses manage their tax, accounting, FEMA and corporate compliance requirements.<\/p>\n<p>Our services include:<\/p>\n<h2>FLA Return Filing<\/h2>\n<h2>FEMA Compliance<\/h2>\n<h2>FDI Compliance<\/h2>\n<h2>ODI Compliance<\/h2>\n<h2>FC-GPR &amp; FC-TRS Advisory<\/h2>\n<h2>Company Incorporation<\/h2>\n<h2>Accounting &amp; Bookkeeping<\/h2>\n<h2>GST &amp; Income Tax Compliance<\/h2>\n<h2>ROC &amp; Secretarial Compliance<\/h2>\n<h2>FEMA &amp; FDI Advisory<\/h2>\n<h2>Financial Reporting<\/h2>\n<h2>Startup &amp; MSME Advisory<\/h2>\n<p>Whether your company has received foreign investment, established an overseas subsidiary or is planning international expansion, timely FEMA compliance can help reduce regulatory risks.<\/p>\n<h2>Final Thoughts<\/h2>\n<p>The Annual Return on Foreign Liabilities and Assets is an important FEMA compliance for eligible Indian-resident entities having the relevant outstanding FDI and\/or ODI position.<\/p>\n<p>For the 2026 reporting cycle:<\/p>\n<h2>FLA Due Date \u2192 15 July 2026<\/h2>\n<h2>Authority \u2192 Reserve Bank of India<\/h2>\n<h2>Filing Platform \u2192 FLAIR<\/h2>\n<h2>Reporting Period \u2192 Relevant March-end financial information<\/h2>\n<ul>\n<li>Financial Statements \u2192 Audited or unaudited\/provisional figures can be used by the due date, subject to RBI&#8217;s requirements<\/li>\n<li>Revision \u2192 Required process after audited figures become available where provisional data was filed<\/li>\n<li>Non-Filing \u2192 May attract FEMA consequences and applicable penalty provisions<\/li>\n<\/ul>\n<p>The key takeaway is:<\/p>\n<p>\u201cDo not wait for the audit to complete if the FLA deadline is approaching.\u201d<\/p>\n<p>If audited financial statements are not available by 15 July, eligible entities can use available provisional or unaudited figures and subsequently follow the RBI process for revision once audited figures are available.<\/p>\n<p>FLA compliance should be treated as an annual FEMA requirement, not as a one-time filing.<\/p>\n<ul>\n<li>Join our WhatsApp Channel for regular tax, GST &amp; business compliance updates:<\/li>\n<\/ul>\n<p>https:\/\/whatsapp.com\/channel\/0029VaAOrtiFCCoQlhtGIx2o<\/p>\n<h2>Explore more informative content on our YouTube Channel:<\/h2>\n<p>https:\/\/www.youtube.com\/@taxajca<\/p>\n<h2>Call or WhatsApp for professional assistance:<\/h2>\n<p>+91 8802912345<\/p>\n<p>File on time. Report accurately. Stay FEMA compliant. \ud83c\udf0d\ud83d\udcca\ud83c\udfe6<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Learn FLA Return filing requirements for 2026, including July 15 deadline, eligibility, FLAIR filing, FDI, ODI, documents and FEMA compliance.<\/p>\n","protected":false},"author":20,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"categories":[14],"tags":[578,58,574,572,573,575,577,576],"class_list":["post-957","post","type-post","status-publish","format-standard","hentry","category-fema-fdi","tag-fdi-compliance","tag-fema-compliance","tag-fla-due-date-2026","tag-fla-return-2026","tag-fla-return-filing","tag-flair-portal","tag-foreign-liabilities-and-assets","tag-rbi-fla-return"],"_links":{"self":[{"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/posts\/957","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/users\/20"}],"replies":[{"embeddable":true,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/comments?post=957"}],"version-history":[{"count":3,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/posts\/957\/revisions"}],"predecessor-version":[{"id":1586,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/posts\/957\/revisions\/1586"}],"wp:attachment":[{"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/media?parent=957"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/categories?post=957"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/tags?post=957"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}