31 December 2026
One is annual and recurs every year. The other is a one-time window that closes on the same day.
Days to 31 December 2026 · India time
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01
Due 31 December every year for Indian residents who hold an overseas direct investment, including founders of US companies with no revenue. If you control the company it generally needs audited accounts, so start in November.
02
The government's window to declare foreign assets missed in past tax returns runs until 31 December 2026, with immunity under the Black Money Act. It does not fix anything under FEMA.
Notice
Estimate only, based on RBI A.P. (DIR Series) Circular No. 16 (30 September 2022). Not legal or tax advice. Your AD bank decides the final fee. Daellio provides process management and coordination; regulated filings are prepared and signed by licensed professionals.
