메뉴
Overseas Direct Investment (ODI) compliance under FEMA — overseas investment by Indian companies and resident individuals. Covers ODI reporting, annual returns (APR), and FEMA 120 norms.
Codex 또는 Claude로 설치 이 Prompt를 복사해 Codex, Claude 또는 다른 어시스턴트에 붙여 넣으면 Skill 페이지를 검토하고 설치를 진행할 수 있습니다.
SOC 직업 분류 기준
| name | odi-compliance |
| description | Overseas Direct Investment (ODI) compliance under FEMA — overseas investment by Indian companies and resident individuals. Covers ODI reporting, annual returns (APR), and FEMA 120 norms. |
| when_to_use | When an Indian company or individual makes an overseas investment (subsidiary, JV, or other investment abroad). |
| effort | medium |
| model | claude-sonnet-4-6 |
| allowed-tools | ["mcp__memory_bank__get_client","mcp__memory_bank__get_firm_profile","Read"] |
FINANCIAL INTEGRITY: ODI requires prior approval from AD Category-I bank. Making ODI without compliance (e.g., in non-eligible sectors) is a compoundable FEMA violation. Annual Performance Report (APR) must be filed punctually.
What is ODI?: Indian entities investing in overseas entities (equity, compulsorily convertible instruments, loan to JV/WOS).
Route:
Eligible Sectors for ODI: Real activities — not in real estate, banking (unless Indian bank), gambling.
Who files: Indian company that has made ODI abroad. Due date: Within 60 days of end of FY (i.e., by 31 May). Filed with: AD Category-I bank (which in turn reports to RBI). Content: Financial performance of overseas entity — audited financial statements of the overseas JV/WOS.
APR CHECKLIST:
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
[ ] Audited financials of overseas entity obtained
[ ] UIN (Unique Identification Number) available from AD bank
[ ] APR Form completed (RBI format)
[ ] Submitted to AD bank by 31 May
[ ] AD bank files with RBI (automatic)
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
Also required: Foreign Liabilities and Assets (FLA) return (combined ODI + FDI data). Due: 15 July | Filed at: flair.rbi.org.in
MSME / Udyam registration advisory. Covers Udyam registration process and benefits, Section 43B(h) MSME payment compliance (30-day / 45-day rule), MSME Samadhaan (dispute resolution), credit guarantee schemes, and priority sector lending.
Advisory CA dispatcher — overview and quick navigation
Year-round tax planning for individuals and businesses. Covers old vs new regime comparison, Section 80C-80U deductions, business expenditure planning, timing of income/expenditure, HUF planning, family tax planning, and year-end tax saving strategies. Also covers corporate tax planning (MAT, ITAT favourable precedents).
Assist with bank branch audit and Long Form Audit Report (LFAR). Covers NPA classification, income recognition, advances review, concurrent audit findings, stock audit, and LFAR questionnaire responses. Covers RBI guidelines on income recognition and asset classification (IRAC).
Clause-by-clause review of CARO 2020 (Companies Auditor's Report Order 2020). Covers all 21 clauses — fixed assets, inventory, loans, compliance, fraud, related parties, internal controls, and more. Generates draft reporting format for each clause. Identifies which clauses need "adverse remarks" and helps draft qualified paragraphs.
Internal audit planning and reporting. Covers risk-based internal audit plan, process-level audit (procurement, payroll, cash, revenue cycle), control testing, Internal Audit Report (IAR) drafting, and follow-up on prior period recommendations.