Complied AIComplied AI
Compliance calendar
RBIRBI and FEMAForm OPI

Form OPI (overseas portfolio investment)

The half-yearly report for overseas portfolio investment and transfers of that investment by sale.

Next due

29 Nov 2026

Later this yearIn 79 days

For First half FY2026-27

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

Form OPI is due within 60 days after each half-year ends on 30 September and 31 March. A person resident in India other than a resident individual files it. For OPI arising from employee shares held by resident individuals, the Indian entity, office, branch or subsidiary reports it.

What changed

Form OPI is the live half-yearly report under the 2022 overseas investment framework. Do not use the retired Form ODI reporting structure.

All dates this year

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

29 Nov 2026First half FY2026-27In 79 days
30 May 2027Second half FY2026-27In 261 days

The rule

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

Half-yearly overseas portfolio investment report

Submit Form OPI within 60 days after the half-year ending 30 September or 31 March.

Who must comply

  • A person resident in India other than a resident individual that makes or transfers overseas portfolio investment
  • An Indian entity, office, branch or subsidiary that reports employee OPI arising from ESOP or employee benefit scheme shares held by resident individuals

Carve-outs

  • A resident individual does not file Form OPI directly

Statutory basis

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

Before you file

  • Collect the overseas portfolio investment transactions for the half-year.
  • Include transfers of overseas portfolio investment by sale.

How to file

  1. 1Prepare Form OPI for the half-year.
  2. 2Give the form to the designated AD bank.
  3. 3Submit it within 60 days after 30 September or 31 March.

Designated AD Category I bank

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