ODI Advisory

Overseas direct investment — Indian entities or residents investing in companies abroad — is governed by the FEMA Overseas Investment Rules and Regulations of 2022, which set the routes, the limits, and the conditions, including the bar on round-tripping.

The firm advises on structuring the outbound investment within the rules and handles the reporting, alongside its international-tax service.

ODI advisory covers, including:

• Structuring the overseas investment and the holding route
• The automatic-route limits and the conditions
• Compliance with the financial-commitment and round-tripping rules
• Reporting — Form FC and the Annual Performance Report (APR)
• Coordination with the international-tax position

1. 01

   Assess eligibility

   Confirm the route, limits, and conditions for the investment.

2. 02

   Structure

   Structure the overseas entity and the investment compliantly.

3. 03

   Execute

   Support the remittance and the investment through the AD bank.

4. 04

   Report

   File Form FC and set up the annual APR reporting.

PBT structures your outbound investment within the FEMA rules.

• Clear advice on the route, limits, and conditions
• Compliant structuring of the overseas holding
• Form FC and APR reporting handled
• Joined up with the international-tax position
• Scope, deliverables, and fees agreed in writing up front

• Can an Indian company invest abroad?

  Yes, under the Overseas Investment Rules, within the prescribed limits and conditions and subject to reporting. We confirm eligibility and structure it.

• What is the APR?

  The Annual Performance Report that must be filed each year for an overseas investment, reporting its performance. We handle it.

• How long does it take?

  Automatic-route investments proceed on the transaction timeline through the AD bank; the structuring is planned around your tax position.