Due Dates FC-TRS — Reporting of FDI Transfer
FC-TRS — Reporting of FDI Transfer
FEMA (NDI) Rules 2019
Filed for transfer of shares of Indian company between residents and non-residents (both directions). Due within 60 days of transfer.
Due dates and late fees
| FY | Due Date | Late Fee | Note |
|---|---|---|---|
| FY 2024-25 | Within 60 days of transfer / receipt of consideration | Late submission fee as computed by RBI under the LSF framework (Regulation 5, FEMA 395/2019) | Filed on FIRMS portal by the resident transferor/transferee. |
| FY 2025-26Current | Within 60 days of transfer / receipt of consideration | Late submission fee as computed by RBI under the LSF framework (Regulation 5, FEMA 395/2019) | Filed on FIRMS portal by the resident transferor/transferee. |
| FY 2026-27 | Within 60 days of transfer / receipt of consideration | Late submission fee as computed by RBI under the LSF framework (Regulation 5, FEMA 395/2019) | Filed on FIRMS portal by the resident transferor/transferee. |
FY-specific notes
FY 2024-25: Filed on FIRMS portal by the resident transferor/transferee.
FY 2025-26: Filed on FIRMS portal by the resident transferor/transferee.
FY 2026-27: Filed on FIRMS portal by the resident transferor/transferee.
CA review
The AD bank approves the FC-TRS; the pricing guidelines under NDI Rules 2019 Rule 21 must be met — confirm the applicable pricing methodology.
Late fee calculator
Calculate the related statutory fee for this obligation.
FEMA Section 13 — Penalty for Contravention →