Employees’ Stock Option Scheme (ESOPs)

ESOP as defined under Companies Act, 2013 & issued under regulations issued by Securities and Exchange Board of India (for listed entities).

Form FC-GPR

When an Indian company issues equity instruments to a person resident outside India other than to the person resident outside India from who the inward remittance has been received, the form FC-GPR has to be filed

Form FC-TRS

Resident transferor/transferee or person resident outside India holding equity instruments on non-repatriable basis need to file Form FC-TRS

Downstream Investment and Form DI

‘Downstream Investment’ means an investment made by an Indian entity or an Investment Vehicle in the capital instruments or the capital, as the case may be, of another Indian entity

Form FC (Form – Financial Commitment)

Form FC requires Indian entities (as defined under the OI Rules) and resident individuals to provide information about financial commitments, including ODI, restructuring, and disinvestment, to RBI.

FC – 4 (Annual Return by a Foreign Company)

Every FC should prepare and file Annual Return in Form FC – 4 with the Registrar within a period of 60 days from the last day of its FY.

FC – 3 (Annual Accounts by a Foreign Company)

Every Foreign Company shall in every calendar year:-Make out Balance Sheet & Profit & Loss Account along with such documents as prescribed….