India Compliance Calendar for Foreign-Owned Companies (FEMA, Tax and ROC)

Compliance calendar: A compliance calendar lists the recurring regulatory filings a foreign-owned Indian entity must make each year, with deadlines.

Recurring dates (31 March year-end)

• Every month, 7th: ECB-2 for entities with external commercial borrowings; TDS deposit for the previous month (check the current rule for March)
• Within 30 days of allotment: FC-GPR for share issues to non-residents
• Within 60 days: FC-TRS for transfers between residents and non-residents
• Before each foreign remittance: Form 145 and Form 146 (formerly 15CA and 15CB)
• 30 June: DPT-3 (per industry cheat sheets)
• 15 July: FLA return
• 30 September: AGM deadline for most companies, and Annual Activity Certificate and Form FC-3 for branch, liaison and project offices
• 31 October: Form 48 (formerly 3CEB) and income tax return for most companies
• 30 November: income tax return where transfer pricing applies
• 31 December: APR for overseas investments
• 30 days after AGM: AOC-4; 60 days after AGM: MGT-7
• Quarterly: TDS returns (Form 140 for residents, Form 144 for non-residents)

How to use this list

Build the calendar around your entity type. A subsidiary needs the FEMA and ROC items; a branch or liaison office adds FC-3, FC-4 and the Annual Activity Certificate; an ECB borrower adds the monthly ECB-2.

Caution

Dates move with extensions and with the transition to the Income-tax Act 2025. Verify each date on the RBI, MCA or Income Tax Department portal.

Checklist

• Identify your entity type and obligations
• Add the recurring dates to a shared calendar
• Assign an owner and a back-up for each
• Review after each share issue, borrowing or remittance
• Re-check dates every April

Common mistakes

• Relying on last year’s dates
• Missing event-triggered filings (FC-GPR, FC-TRS)
• Leaving FEMA and tax teams unaligned

Frequently asked questions

When is the FLA return due?

15 July.

When is FC-GPR due?

Within 30 days of allotment.

When is ECB-2 due?

By the 7th of the following month.

Related guides

• FC-GPR: Reporting Foreign Investment in an Indian Company
• FLA Return: Annual Return on Foreign Liabilities and Assets
• ECB-2: Monthly Return on External Commercial Borrowings
• Form 3CEB (now Form 48): Transfer Pricing Accountant’s Report
• APR: Annual Performance Report for Overseas Investment

Sources and further reading

• CalcGuru: FDI & FEMA reporting timeline
• Beacon Filing: annual FEMA reporting calendar
• Kanakku Pillai: new Income-tax forms

Note: rules, fees and dates change. Verify against the official RBI, MCA and Income Tax Department sources before relying on this page.

Need help with the compliance calendar? A2 Consultants helps foreign companies enter and operate in India. Book a free 30-minute call.