Due Dates APR — Annual Performance Report on Overseas Direct Investment
APR — Annual Performance Report on Overseas Direct Investment
FEMA (Overseas Investment) Rules 2022
Annual report by Indian party with ODI in a Foreign Entity. Due 31 December each year for the previous FY (audited data).
Due dates and late fees
| FY | Due Date | Late Fee | Note |
|---|---|---|---|
| FY 2024-25 | 31 December 2025 | Late Submission Fee as advised by RBI, within a maximum of three years from the due date (Regulation 11(1), FEMA (Overseas Investment) Regulations, 2022) | One APR per Foreign Entity where UIN is issued. |
| FY 2025-26Current | 31 December 2026 | Late Submission Fee as advised by RBI, within a maximum of three years from the due date (Regulation 11(1), FEMA (Overseas Investment) Regulations, 2022) | |
| FY 2026-27 | 31 December 2027 | Late Submission Fee as advised by RBI, within a maximum of three years from the due date (Regulation 11(1), FEMA (Overseas Investment) Regulations, 2022) |
FY-specific notes
FY 2024-25: One APR per Foreign Entity where UIN is issued.
CA review
Post the FEMA (OI) Rules 2022, APR structure was overhauled — confirm the current AD-bank/FIRMS submission workflow.
Late fee calculator
Calculate the related statutory fee for this obligation.
FEMA Section 13 — Penalty for Contravention →