The FLA Return needs to be submitted by all Indian companies which have received Foreign Direct Investments (FDI) or made any FDI abroad (overseas investment) in the previous year(s) including the current year i.e. who holds Foreign Assets or Liabilities in their Balance Sheets.

The due date of filing the FLA Return for the financial year 2019-20 was 15th July, 2020 which was extended to 31st July, 2020, and now further extended up to 14th August, 2020