Own a foreign company or unlisted foreign shares? See if it's ODI, whether your APR is due 31 Dec, what's missing, and whether a late fee still fixes it.

v1 — first publication 2026-11-04.

AI tools for chartered accountants

AI tools for chartered accountants

ODI & APR Check — for founders and angels

by CA Karan Gupta

Own a foreign company or unlisted foreign shares? See if it's ODI, whether your APR is due 31 Dec, what's missing, and whether a late fee still fixes it.

Last statutory update: 4 Nov 2026 — v1 — first publication 2026-11-04.

Statutory context

FEMA (Overseas Investment) Rules, 2022 (G.S.R. 646(E)) r.2(c), r.2(q), r.4(b)(iii), Sch. III; FEMA (Overseas Investment) Regulations, 2022 (FEMA 400/2022-RB) Reg 9(1), 10(1)–(4) incl. proviso and Explanations, 11, 12; RBI A.P. (DIR Series) Circular 16 of 30 Sep 2022 (late submission fee); Master Direction — Overseas Investment para 17(3); Foreign Exchange (Compounding Proceedings) Rules, 2024.

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