Format pack, 3 formats · FV08-E8

Restructuring, Disinvestment, Write-off and Closure of an Overseas Entity

Exiting an overseas subsidiary is where overseas investment conditions catch clients out: the one-year hold, the no-dues rule, the two-year loss test and the six-month valuation. The money has to come home within 90 days, and the tax result depends on how the exit is structured, not on what the client meant to achieve.

Length
6 pages
Blanks to fill
88
Files
Word and PDF
Law stated to
16 September 2026

The 3 formats inside

  1. 1Board resolution, disinvestment of shares in an overseas subsidiaryCompanies Act 2013 · FEM (OI) Rules 2022, Rules 16-1732 blanksOn its own₹149
  2. 2Disinvestment reporting data sheet, Form FC (disinvestment)FEMA 400/2022-RB · Regulation 10 · Rule 1735 blanksOn its own₹149
  3. 3Request to valuer, restructuring certificate under Rule 18FEM (OI) Rules 2022 · MD-OI para 1426 blanksOn its own₹149

Read the opening

The first part of “Board resolution, disinvestment of shares in an overseas subsidiary”, as it downloads. Blanks are highlighted.

Certified true copy of the resolution passed at the meeting of the Board of Directors of [Name of company] held on [Date of the board meeting] at [place / through video conferencing]

DISINVESTMENT OF THE COMPANY'S HOLDING IN [NAME OF FOREIGN ENTITY]

The Board considered the proposal to sell [Number of shares being sold] [class] shares, being [__]% of the issued share capital of [Name of foreign entity], [Foreign entity's country] ("the Foreign Entity"), UIN [Foreign entity's UIN], to [Name of buyer], [Buyer's country] ("the Buyer"), together with the valuation report of [valuer] dated [Date of the valuation report], the note on compliance with Rules 16 and 17 of the Foreign Exchange Management (Overseas Investment) Rules, 2022, and the note on tax and accounting consequences, all of which were placed before the meeting. It was

6 more paragraphs and tables follow in the full format.

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