Compliance calendar
RBIRBI and FEMAForm FC

Form FC (overseas financial commitment)

The overseas investment form for initial financial commitment, restructuring and disinvestment by a person resident in India.

How this is timed

Standing duty, no filing date

Regulator
RBI
Category
RBI and FEMA
Form
Form FC
Last verified
2026-09-01

Submit Form FC before the initial overseas direct investment or at the time of the outward remittance or financial commitment, whichever is earlier. Report a restructuring in Section F within 30 days of the restructuring. Report a disinvestment in Section G within 30 days of receiving the proceeds.

What changed

Form FC replaced the live functions of Form ODI Parts I and III on 22 August 2022. The current Overseas Investment Master Direction is the version updated 1 April 2026.

Deadlines counted from an event

These have no calendar date. The clock starts when the event happens.

Standing duty

Submit Form FC to the designated AD bank on or before the initial overseas direct investment. Submit Sections A to E at the time of outward remittance or financial commitment, whichever is earlier. The AD bank must allot a UIN before it remits funds.

Restructuringfrom restructuring that reduces the value of outstanding dues

Submit Form FC Section F within 30 days of the restructuring.

Applies when: The overseas investment is restructured with a diminution in value.

Disinvestmentfrom receipt of the disinvestment proceeds

Submit Form FC Section G within 30 days of receiving the proceeds.

Applies when: The person resident in India disinvests from the foreign entity.

The rule

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

Initial financial commitment and UIN

Submit Form FC to the designated AD bank on or before the initial overseas direct investment. Submit Sections A to E at the time of outward remittance or financial commitment, whichever is earlier. The AD bank must allot a UIN before it remits funds.

Restructuring

Submit Form FC Section F within 30 days of the restructuring.

Applies when: The overseas investment is restructured with a diminution in value.

Disinvestment

Submit Form FC Section G within 30 days of receiving the proceeds.

Applies when: The person resident in India disinvests from the foreign entity.

Who must comply

  • A person resident in India that makes an overseas direct investment or other financial commitment in a foreign entity
  • A person resident in India that restructures or disinvests such an overseas investment

Statutory basis

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

Before you file

  • Select one designated AD bank for all transactions under the UIN.
  • Prepare Form FC before the first remittance or acquisition.
  • Obtain the UIN before the AD bank remits funds.

How to file

  1. 1Give Form FC to the designated AD bank.
  2. 2Obtain the UIN before the first remittance.
  3. 3Use Section F to report a restructuring within 30 days.
  4. 4Use Section G to report a disinvestment within 30 days from receipt of proceeds.

Designated AD Category I bank

Common questions

Does Form ODI Part I or Part III still apply?

No. The 2022 overseas investment framework replaced those forms with Form FC. Their old names survive only in the late-submission-fee matrix for legacy delays.

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