Foreign Liabilities and Assets Return (FLA Return)
The annual return on FLA is required to be submitted by the following entities which have received FDI and/or made FDI abroad
ECB / ECB 2 / Revised Form ECB
Transactions on account of External Commercial Borrowings (ECB) and Trade Credit (TC) are governed by sub-section 2 of section 6 of the Foreign Exchange Management Act, 1999 (FEMA) and Foreign Exchange Management (Borrowing and Lending) Regulations, 2018