Guides

Guides

Plain-English guides on the UIN, a late Form FC, and the APR due 31 December, for Indian founders with a US company.

  1. 01What is a UIN, and how to check whether your US company has oneThe UIN is the RBI reference for an overseas direct investment. How it is allotted, what its two-letter prefix means, and how to tell whether your US company has one.
  2. 02Form FC filed late: the Late Submission Fee vs compoundingHow the RBI Late Submission Fee on a late Form FC is generally worked out, why the 3-year line matters, and when compounding usually applies instead.
  3. 03APR due 31 December: who must file, including US companies with no revenueWho generally needs to file the Annual Performance Report, why a US company with no revenue is not excused, and when audited accounts are required.

Also: Two India deadlines on 31 December · Late fee calculator

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.

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