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RBIRBI and FEMAAPR

APR (annual performance report for overseas investment)

The annual performance report for each foreign entity in which a person resident in India holds overseas direct investment.

Next due

31 Dec 2026

Later this yearIn 111 days

For Calendar year 2026

Regulator
RBI
Category
RBI and FEMA
Form
APR
Last verified
2026-09-01
Read statutory basis

APR is due by 31 December each year for each foreign entity. If the foreign entity's accounting year ends on 31 December, the report is due by 31 December of the next year. The highest-stake Indian investor files where several residents invested, unless they make a joint filing.

What changed

APR is the live annual report under the 2022 overseas investment framework. Form ODI Part II is retired.

All dates this year

Past dates are kept, so a late filing can still be dated.

31 Dec 2026Calendar year 2026In 111 days

The rule

Stated as the law states it, so you can work out any period yourself.

Annual performance report

Submit APR for each foreign entity by 31 December each year. If its accounting year ends on 31 December, submit by 31 December of the next year.

Who must comply

  • A person resident in India that has overseas direct investment in a foreign entity
  • The resident with the highest stake where more than one resident invested, unless the residents file jointly

Carve-outs

  • No APR is required where the resident holds less than 10% equity without control and has no other financial commitment
  • No APR is required for a foreign entity in liquidation

Statutory basis

Read the provision here where we hold it, or on the regulator's site.

Before you file

  • Get the financial statements of the foreign entity.
  • Use audited financial statements where the foreign jurisdiction requires an audit.
  • Get a chartered accountant's certification where statutory audit does not apply.

How to file

  1. 1Prepare one APR for each foreign entity.
  2. 2Give the APR to the designated AD bank.
  3. 3Submit it by 31 December.

Designated AD Category I bank

Recent changes affecting this

From the regulator's own circulars and notifications.

rbi01 Sept 2026Press release

Sources of Variation in India’s Foreign Exchange Reserves during April-June 2026

The Reserve Bank of India reports the balance of payments data for the first quarter of 2026. Foreign exchange reserves decreased by US$ 22.5 billion in nominal terms during April-June 2026. This total includes a valuation loss of US$ 14.4 billion. The valuation loss reflects the lower price of gold and the appreciation of the US dollar against major currencies. Excluding valuation effects, foreign exchange reserves decreased by US$ 8.1 billion on a balance of payments basis. The data provides a breakdown of current account balances, capital account movements, and valuation changes for the specified period.

rbi01 Sept 2026Press release

Developments in India’s Balance of Payments during the First Quarter of 2026-27

The Reserve Bank of India reports preliminary balance of payments data for the first quarter of 2026-27. The current account deficit reached US$ 4.2 billion, which represents 0.5 percent of GDP. The merchandise trade deficit increased to US$ 86.1 billion. Net services receipts rose to US$ 51.6 billion. Foreign direct investment recorded a net inflow of US$ 6.1 billion. Foreign portfolio investment recorded a net outflow of US$ 9.6 billion. Non-resident deposits recorded a net inflow of US$ 2.8 billion. External commercial borrowings recorded a net inflow of US$ 3.3 billion. Foreign exchange reserves decreased by US$ 8.1 billion during this period.

rbi01 Jul 2026Press release

Quarterly Order Books, Inventories and Capacity Utilisation Survey: April – June 2026

The Reserve Bank of India launches the 74th round of the Order Books, Inventories and Capacity Utilisation Survey for the period April to June 2026. This survey collects quantitative data from the manufacturing sector regarding new orders, order backlogs, and inventory levels. It also tracks production quantities and installed capacity to estimate capacity utilisation. The Reserve Bank uses these findings for monetary policy formulation. Selected manufacturing companies receive an invitation to participate. Other manufacturing companies may participate by downloading the survey questionnaire from the Reserve Bank website. Participants must submit the completed survey schedule via email to the specified address. The Reserve Bank treats all company-level data as confidential.

Last verified 2026-09-01. Confirm against the official source before you rely on it.