APR Filing.
The Annual Performance Report (APR) is filed by an Indian company, LLP or resident individual that holds an overseas direct investment, for each foreign entity, every year by 31 December. It reports the foreign entity's results, dividends and capital position from its latest audited accounts. Branch and liaison offices of foreign companies in India file an Annual Activity Certificate instead, which we also prepare.
Typically 1–2 weeks per entity once audited accounts are available. We plan the work from October so the 31 December deadline is met.
A partner — a chartered accountant or company secretary — from the first call to sign-off.
Based on your situation, and fixed in writing before any work starts.
Is this for you?
- Indian companies and LLPs with overseas subsidiaries or joint ventures
- Resident individuals with overseas direct investment, unless the small, non-controlling stake exemption applies
- Investors whose AD bank has stopped further remittances because of missing APRs
What you receive at the end.
- 01APR filed for each foreign entity, with AD bank acknowledgement
- 02Reconciliation of APR figures with your books and FLA return
- 03Status note on any pending past-year APRs
APR Filing, step by step.
Typically 1–2 weeks per entity once audited accounts are available. We plan the work from October so the 31 December deadline is met.
- 1
Identify entities
We list every foreign entity linked to your UIN, including step-down subsidiaries, and confirm which need an APR.
- 2
Gather accounts
We obtain each foreign entity's audited financial statements, or have the figures certified by a chartered accountant where an audit is not mandatory.
- 3
Prepare the report
We complete the APR with profit, dividends, retained earnings and changes in shareholding, reconciled to your own books.
- 4
File through AD bank
We submit the APR to your designated AD Category-I bank before 31 December and track the acknowledgement.
- 5
Clear past gaps
Where earlier APRs are missing, we file them with the applicable late submission fees so that remittances can resume.
What we need from you.
Don't have everything yet? We send a short checklist after the first call and work with what you have.
- UIN details and earlier Form FC filings for each foreign entity
- Latest audited financial statements of each foreign entity
- Shareholding and step-down structure
- Records of dividends and other amounts received from the foreign entity
- Your own audited financial statements for the same year
The fee depends on your situation. After a short call, the partner who will do the work tells you what's involved and gives you a fixed fee in writing — before any work begins.
- Government fees and statutory charges are billed at actuals.
- When you pay — upfront, in stages or on completion — is agreed in writing with the fee.
Questions about APR Filing.
Ready to discuss APR Filing?
30-minute confidential call — no proposal, no commitment. A partner will write back within one business day.