FC-TRS表格是外国直接投资申报所需的9种基本表格之一，但它是什么，如何提交呢？在本文中，您将找到有关什么是FC-TRS表格以及如何提交的所有问题的答案。
1。什么是 FC-TRS 表格？
FC-TRS 表单代表外币——股份转让§。FC-TRS表格用于报告向授权交易商银行（AD类别1银行）的转账交易。
2。何时需要提交 FC-TRS 表格？
- 因此，由于FC-TRS表格与外国直接投资翻译报告有关，因此只有在非居民参与交易时才需要提交该表格。
- 因此，必须提交FC-TRS表格才能转让资本工具 以销售方式进行 在以下情况下，根据联邦紧急事务管理局的指导方针：
- 在可汇回的基础上持有印度公司资本工具的非居民，将其转让给在不可汇回的基础上持有此类资本工具的非居民；
- 在不可汇回的基础上持有印度公司资本工具的非居民，在可汇回的基础上将其转让给持有资本工具的印度居民；
- 在印度公司持有资本工具的非居民在可汇回的基础上将其转让给印度居民。
- 在印度公司持有资本工具的印度居民在可汇回的基础上将其转让给持有此类资本工具的非居民。
* 汇回基准：汇回基准是指扣除税款的销售或到期投资收益有资格转移出印度时。
3.在哪些情况下不需要提交 FC-TRS 表格？
对于以下交易，无需提交FC-TRS表格：
- 非居民在不可汇回的基础上持有印度公司的资本工具，将其转让给居民，反之亦然。
- 在可汇回的基础上持有印度公司资本票据的非居民将其转让给居民。
- 通过赠与方式转移资本工具。
因此，可以将资本工具转移的不同情景总结如下；
| S. No. |
Transferor |
Transferee |
Whether form FC-TRS is required to be filed or not? (Yes/No) |
| 1 | Non-Resident (Holding capital Instruments on a Non-repatriable basis) | Non-Resident (Non-repatriable basis) | |
| 2 | | Non-Resident (Repatriable basis) | |
| 3 | Non-Resident (Non-repatriable Basis) | Resident (Non-repatriable basis) | Not Required |
| 4 | | Resident (Repatriable basis) | Yes |
| 5 | Non-Resident (repatriable basis) | Non-Resident (Non-repatriable basis) | Yes |
| 6 | | Non-Resident (Repatriable basis) | No |
| 7 | Non-Resident (repatriable Basis) | Resident (Non-repatriable basis) | Yes |
| 8 | | Resident (Repatriable basis) | Yes |
| 9 | Resident (Non-repatriable basis) | Non-Resident (Non-repatriable basis) | Not Required |
| 10 | | Non-Resident (Repatriable basis) | Yes |
| 11 | Resident (Non-repatriable Basis) | Resident (Non-repatriable basis) | No, No Non-resident involved |
| 12 | | Resident (Repatriable basis) | No, No Non-resident involved |
| 13 | Resident (repatriable basis) | Non-Resident (Non-repatriable basis) | |
| 14 | | Non-Resident (Repatriable basis) | Yes |
| 15 | Resident (repatriable Basis) | Resident (Non-repatriable basis) | No, No Non-resident involved |
| 16 | | Resident (Repatriable basis) | No, No Non-resident involved |
4。哪种类型的资本工具需要提交FC-TRS表格？
对于以下资本工具的交易，必须在FC-TRS表格中报告：
- 股票股票
- 强制和强制可转换优先股（CMCPS）
- 债券。
5。谁有责任提交 FC-TRS 表格？
以下人员有责任提交 FC-TRS 表格：
- 当任何居民参与股份转让交易时，该居民，无论是转让人还是受让人，以及
- 当没有居民参与交易时，非居民在不可汇回的基础上持有资本工具
6。提交 FC-TRS 表格的期限是多少？
授权经销商银行必须在自以下日期中较早者起的60天内收到FC-TRS表格：
- 资本工具的转让日期或
- 收款/汇款日期。
7。提交 FC-TRS 表格的程序
FC-TRS表格需要在资本工具转移或收到/汇款后的六十天内（以较早者为准）向授权交易商银行提交。为了您的利益，您可以在这里找到逐步简要说明的提交FC-TRS表格的程序：
第 1 步：注册企业用户 (BU)
- 首先，有责任提交FC-TRS的人必须在FIRMS网站上注册自己，网址为 https://firms.rbi.org.in 作为 “企业用户”。
- 接下来，单击 “注册新企业用户”，然后根据需要在表格中填写详细信息。[注意：确保您的用户名是唯一的]。创建企业用户账户时需要提供被投资公司的详细信息。
- 填写表格后，BU必须提交相同的表格。
- 提交后，该文件必须得到相关AD银行分行的确认。提案的批准或拒绝将通过电子邮件通知BU。
第 2 步：登录公司
第 3 步：登录 SMF 并联系您的工作空间。
- 登录FIRMS门户网站后，在 “文件申报表” 下，所有表格的清单应显示在 “申报表类型” 下。
第 4 步：选择退货类型
- 选择”FC-TRS 表格” 然后点击 “添加新退货”。
- 完整的表格分为以下两个部分：
- 常见投资细节
- FC-TRS 表格（进一步分为 3-4 个选项卡）
第 5 步：常见的投资细节
- 需要提供共同投资的详细信息。
- 此选项卡中提供的信息适用于所有在单一主表格（“SMF”）下提交的申报表
| Field Name |
Description |
| CIN, Company Name, and PAN Number |
Pre-filled as per Investee details provided at the time of creating Business User Profile. |
| Application date |
Pre-filled, non-editable, system date |
| Entry Route of received FDI* |
Select Automatic Route or Government Route, as applicable.
In the case of the Government route, government approval is required to be attached to FC-TRS Form.
|
| Applicable Sectoral cap/ Statutory ceiling |
Applicable sectoral cap as per FEMA 20(R).
Clarification: where the company belongs to a sector with mixed entry routes, for eg: Abc pharmaceuticals beyond up to 100% under the Government route and 74% is under the automatic route, the applicable sectoral cap would be 100%.
|
| Whether the foreign investment received is for a specific project/ manufacturing unit/ plant? |
Select Yes or No as applicable.
If yes is selected then additional information of PIN Code, State, City/District, and Brownfield/Greenfield is also required to be provided.
|
第 6 步：常见细节
- 填写普通投资的详细信息后，FC-TRS表格将提出申诉，并且需要在第一个选项卡下提供某些共同的详细信息。
| Field name |
Description |
| Transfer by way of |
Select sale or Gift, as the case may be |
| Whether the change in the shareholding pattern due to this transaction being reported has already been accounted in the pre-transaction shareholding pattern:* |
Select Yes or No.
In case ‘Yes’ is selected then there will not be any change in the shareholding pattern for this transaction being reported.
In case ‘No’ is selected changes are reflected in the shareholding pattern for this transaction is reported accordingly.
|
| Transfer from |
Select from the following options as applicable:
Resident to Non-resident (including NRI/OCI on repatriable basis)
Non-resident (including NRI/OCI on repatriable basis) to Resident
NRI /OCI/eligible investor on a non-repatriable basis to Non-resident (including NRI/OCI on repatriable basis)
Non-resident (including NRI/OCI on repatriable basis) to NRI/OCI/eligible investor on non-repatriable basis.
|
| Transfer Type |
Select from the following options as applicable:
Transfer as per Regulation 10(3) of FEMA 20(R) - Sale of capital instruments from a person resident outside India to a person resident in India
Transfer as per Regulation 10(4) of FEMA 20(R) - Sale of capital instruments from a
person resident in India, including NRI/OCI or eligible investor under Schedule 4 to FEMA 20(R) to a person resident outside India
Transfer as per Regulation 10(5) of FEMA 20(R) - Gift of capital instruments from a person resident in India, including NRI/OCI or eligible investor under Schedule 4 to FEMA 20(R) to a person resident outside India
Transfer as per Regulation 10(12) of FEMA 20(R) - Invocation of pledge
Transfer of capital instruments as per Regulation 3 to FEMA 20(R)
Others (please specify)
|
| Date of Transfer |
Select the date of transfer from the calendar.
(In case the date of transfer is after the date of filing of FC-TRS form i.e future date, select the date as application date and provide the date of transfer as per the Transfer agreement as an attachment under “Other Attachments”).
|
| Nature of Transfer |
Select from the following options as applicable:
Offer for sale in an IPO/ FPO
Private arrangements was of capital instruments
Sale on the stock exchange other than those under Schedule 2 and Schedule 3 of FEMA 20(R)
Purchase on the stock exchange other than those under Schedule 2 and Schedule 3 of FEMA 20(R)
Participating interests/rights in oil fields
Merger / Demerger / Amalgamation
Buy back / Invocation of pledge
Other (please specify)
NOT applicable for Transfer by Gift
|
| Buyer and Seller details for sale or Donee and Donor details for gift |
Fill up the buyer and seller details for transfer by sale or Donee and Donor details for Transfer by Gift. |
第 7 步：转让详情
- 在 “下一步” 选项卡下，将提供以下与传输相关的信息：
| Field Name |
Description |
| Type of capital instrument |
Type of capital instrument shall be selected from the drop-down menu. In case of a gift, if the shares are transferred select as “Shares transferred as Gift”, if not, then the capital instrument as transferred |
| Number of Instruments |
Enter the number of instruments as transferred. |
| Conversion ratio |
In the case of Equity shares, partly paid-up shares, shares transferred as Gifts, participating interest/rights in oil fields enter as 1:1. For CCDs /CCPs/ share warrants enter the pre-fixed upfront conversion ratio. In case there is no upfront conversion ratio enter the ratio as per the maximum permissible conversion of CCDs/CCPs/share warrants into equity shares in compliance with the pricing guidelines. |
| Number of equity shares on a fully diluted basis |
Auto-populated as per the conversion ratio and the number of instruments |
| Face value |
Enter the face value of the equivalent equity shares. In case of CCDs/CCPs /share warrants- DO NOT enter the face value of the instrument as it will not give the correct shareholding pattern.
For participating, interests/rights in oil fields enter the value as 0 (zero). |
| Transfer price per instrument |
Enter Transfer price. For Gift, enter transfer price as 0 (zero). |
| Total amount consideration |
Auto-calculated as the Number of instruments multiplied by transfer price per instrument. |
| “ADD” button |
Click on the ADD button and check that all details are reflected in the adjoining table. In case of multiple instruments being transferred, repeat the above process. Information can be modified by clicking on the “Edit” Icon and can be deleted through “Delete Icon”. |
| Fair value of the capital instruments at the time of transfer |
Enter the fair value. Valuation certificate from the authorized person and Transfer agreement (relevant extracts) along with the consent letter of buyer and seller at “Valuation certificate.” shall also be attached. In the case where multiple instruments are being transferred, enter the fair value of one instrument and attach a clarificatory letter along with the valuation certificates at the attachment “Valuation certificate”. |
第 8 步：汇款详情
- 有关代价汇款的详细信息将在此选项卡下提供。此选项卡不适用于通过礼物转账的现金。
| Field Name |
Description |
| Mode of payment |
Select from the drop-down menu |
| Name and address of AD bank |
The name of the bank and address can be selected from a given list. |
| Amount remitted/received in Rs |
Amount in Rs as being received or remitted in this reporting |
| Whether and Tranche number |
Step-1: Select from the drop-down menu payment on full consideration here, date of remittance in a future date. It may be left blank. Enter the tranche number as 1 (one).
Payment on a deferred basis in case it is first tranche payment, enter tranche number as 1 (one). In case it is 2,3,4…..etc tranche: enter accordingly. Further, enter FC-TRS reference number along with tranche amount reported in FC-TRS, under “FC-TRS Details”.
Indemnity arrangements case it is first FC-TRS reporting: Here, the date of remittance is the date on which the amount is received. If it is a future date - it may be left blank.
In case it is first FC-TRS reporting for reporting indemnity payment: Enter Tranche number as 2 (two). Under FC-TRS details you must enter the FC-TRS reference number, along with the tranche amount reported in FC-TRS.
|
| Whether the remitter is different from a foreign investor |
Select “NO”, if the remitter is the same. In other cases, Select “YES” and enter the details viz., Name of the Remitter, Country of remitter, the relationship between Remitter and foreign investor and attach the requisite documents |
| Declaration |
A declaration is to be provided that complete and accurate information has been provided. |
第 9 步：持股模式。
这是最后第二步，您必须提交以下与持股模式相关的详细信息：
- 除外国证券投资和间接外国投资外，全面摊薄后的股票价值是资本出资/利润份额、外国证券投资和间接外国投资的价值。
- 交易前值从实体主数据中自动填充（选项卡 3）
- 交易后的价值是根据表单中输入的信息自动确定的。[股票交易前价值 + 表格中报告的股票价值 = 股票交易后的价值。]
- 企业用户必须确保表单的详细信息有效，才能使自动计算的持股模式准确无误。
第 10 步：提交表单
- 填写完所有字段后，单击 “保存并提交” 以提交表单。
- 如果您是非居民转让人/受让人，则必须以给定格式提交声明。
8。随附的文件清单以及 FC-TRS 表格
除了您的 FC-TRS 表格外，您还必须附上以下文件：
8.1 用于以礼品方式转账
- 相关监管批准： 如果需要，这些文件都需要作为 “其他文件” 附在FC-TRS表格中。
- 同意书： 这是捐赠者和受赠人之间签署的转让同意书。
- 非居民声明： 根据上面提到的给定格式，它需要附在FC-TRS表格中。
8.2 用于通过销售方式转让
- 转让协议： FC-TRS表格中必须附上转让协议的相关摘录以及买方和卖方之间在股票市场上出售/购买的同意书。这些合同附注可能包含在 “转让协议/估值证书” 部分中。
- 估值证书： 根据联邦紧急事务管理局20（R），需要在 “转让协议/估值证书” 中附上FC-TRS表格的估值证书。
- 非居民声明： 按照上述格式，需要附上非居民声明。
- 如果由非居民出售，则FC-TRS的确认书（适用于出售的资本工具）必须作为 “其他附件” 附上。
- FIRC/汇出汇款证书和KYC需要附在指定的附件中。
