Overseas Direct Investment (ODI)

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International Advisory

Overseas Direct Investment (ODI)

Advisory and compliance for Indian companies and individuals investing abroad — ODI structuring, RBI filings, annual reporting, and ongoing FEMA compliance.

What is Overseas Direct Investment (ODI)?

Indian companies and individuals are increasingly investing abroad — setting up subsidiaries, acquiring foreign businesses, and establishing joint ventures in overseas markets. Overseas Direct Investment (ODI) is permitted under FEMA but requires careful structuring, RBI reporting, and ongoing compliance to avoid penalties.

AccentTax Consulting provides end-to-end ODI advisory — from pre-investment structuring and RBI filings to annual performance reporting and repatriation compliance. We ensure your overseas investment is structured correctly and remains compliant with FEMA throughout its lifecycle.

At a Glance

Who is this for

Indian companies setting up overseas subsidiaries, Indian businesses acquiring foreign companies, Indian individuals making overseas investments

Governed by

FEMA, 1999 | FEMA (Overseas Investment) Rules, 2022 | RBI Master Directions on Overseas Investment | Companies Act, 2013

Estimated timeline

ODI structuring: 1–2 weeks | Form ODI filing: 3–5 working days | Annual APR: by December 31 each year

Our fee

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Why Choose This Service?

Key advantages of engaging AccentTax Consulting for Overseas Direct Investment (ODI).

Global Expansion Support

End-to-end support for setting up overseas subsidiaries — from structure to incorporation to compliance.

FEMA Compliance

All ODI transactions structured and reported correctly — avoiding penalties of up to 3x the investment amount.

Annual Reporting

Annual Performance Report (APR) filed on time for each overseas entity — mandatory FEMA compliance.

Repatriation Advisory

Dividends, disinvestment proceeds, and other remittances from overseas entities structured for FEMA compliance.

How It Works — Our Process

Simple, transparent, and fully managed by our team.

1

ODI Structuring

We advise on the optimal ODI structure — direct subsidiary, step-down subsidiary, or joint venture — and the jurisdiction.

2

Eligibility Assessment

We assess ODI eligibility — automatic route limit (400% of net worth), financial health requirements, and end-use restrictions.

3

Form ODI Filing

Form ODI filed with RBI through the AD bank before making the investment. All supporting documents prepared.

4

Overseas Incorporation

We coordinate overseas entity incorporation — working with local advisors in the target jurisdiction.

5

Annual Compliance

Annual Performance Report (APR) filed by December 31 each year. Ongoing FEMA compliance managed.

We handle everything — you just provide documents.

Documents Required

Indian company financial statements (for net worth calculation)
Details of the proposed overseas investment
Business plan for the overseas entity
Details of the target jurisdiction
Existing ODI investments (if any)
Board resolution approving the overseas investment

Don't have all documents ready? Contact us — we'll guide you step by step.

Send Documents on WhatsApp

Estimated Timeline

Structuring: 1–2 weeks | Form ODI: 3–5 working days | Overseas incorporation: 2–8 weeks (jurisdiction-dependent)

ODI under the automatic route is permitted up to 400% of the Indian company's net worth as per the last audited balance sheet.

Professional Fee

Request a personalised quote

All fees exclude 18% GST. Transparent pricing, no hidden charges.

Frequently Asked Questions

What is the automatic route limit for ODI?
What are the end-use restrictions for ODI?
What is the Annual Performance Report (APR) for ODI?
What are the repatriation requirements for ODI proceeds?
Can an Indian company set up a step-down subsidiary abroad?

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DTAA benefits for income from overseas investments.

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