允许外国直接投资于 有限责任合伙企业 （“LLP”）公司通过自动途径在允许100％外国直接投资（“FDI”）的领域/活动中运营，通过自动途径开展业务。政府完全控制在该国进行的外国直接投资和从该国撤出的外国直接投资，以便制定适当的政策。
LLP的外国直接投资可以通过在LLP中投入新的资本或收购LLP的利润份额来进行。否则，非居民也可以通过收购现有居民合伙人的利润份额/资本出资来对有限责任合伙企业进行外国直接投资。同样，非居民可以通过将其资本出资/利润份额出售给居民合伙人来提取外国直接投资。
通过提交LLP-I表格，向印度储备银行通报了LLP的新资本出资/收购新利润分成。通过提交LLP-II表格，将资本出资/利润份额从非居民向居民或从居民向非居民的转移通知印度储备银行。
在本文中，对表格LLP-II进行了详细讨论。
1。谁需要提交 LLP-II
在以下任何情况下，有限责任合伙公司都必须向授权交易商I类银行分行提交LLP-II表格：
- 从有限责任公司撤出外国直接投资
- 将有限责任合伙企业的资本出资/利润份额从居民转移到非居民
- 将LLP的资本出资/利润份额从非居民转移到居民。
2。提交LLP-II表格的时限是多少
有关撤资或转移利润份额/资本出资的信息应在LLP收到资金之日起60天内报告。
3.提交LLP-II表格的程序是什么
- 随着单一主表格（“SMF”）的推出，LLP-II表格的提交已完全在线且简单。引入可持续森林管理的目的是整合印度各种外国投资的报告结构。
- LLP-II 已归入 SMF。
- 为了提交LLP-II，LLP首先需要在FIRMS门户网站上创建个人资料（如果之前没有创建）。
- 在FIRMS门户网站上登录后，以下是提交LLP-II的程序：
第 1 步：登录 SMF
- 登录 SMF 并进一步访问您的工作空间。
- 接下来，点击左侧导航按钮并选择单一主表单（SMF）。
第 2 步：导航到 LLP-II 表格
- 点击下拉菜单 “退货类型”。选择 “Form LLP-II”，然后单击 “添加新退货单”。用户将被引导成LLP-II。
- 完整的表格分为两部分，共同投资细节和 “LLP-II表格”，后者进一步分为4个选项卡。
第 3 步：按要求填写详细信息
- 常见投资详情：这些详细信息适用于所有可以在SMF中报告的回报。
- 填写常见的投资详情如下：
| Field Name |
Description |
| CIN, Company Name and PAN |
Pre-filled, non-editable as per the BU registration details. |
| Application date |
Pre-filled, non-editable, system date. |
| Entry Route* |
Select Automatic or Government as applicable for the investment being reported.
In case the Government route is selected, attach the requisite Government approvals.
Clarification: For companies in sectors with mixed entry routes (e.g., brownfield pharmaceuticals):
• If investment is ≤ 74%, select Automatic.
• If investment exceeds 74%, select Government and attach relevant government approvals.
|
| Applicable Sectoral cap/ Statutory ceiling |
Applicable sectoral cap as per FEMA 20(R).
Clarification: For sectors with mixed entry routes like brownfield pharmaceuticals (74% under automatic and up to 100% under government), 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, provide the following details:
1. PIN Code
2. State
3. City/District
4. Brownfield/Greenfield (as applicable)
|
a. 选项卡 1：转账详情
| Field Name |
Description |
| Date of Transfer |
Select the date of transfer. If the date of transfer is in the future, leave this field blank. |
| Transfer Type |
Select the applicable option from the radio buttons:
1. Transfer of capital contribution/profit shares from a person resident outside India to a person resident in India (including NRI/OCI or eligible investor under Schedule 4 of FEMA 20(R)).
- Enter the amount of outflow in INR.
- Attach relevant acknowledgement letters, if any.
2. Transfer of capital contribution/profit shares from a person resident in India (including NRI/OCI or eligible investor under Schedule 4 of FEMA 20(R)) to a person resident outside India.
- Enter the amount of inflow in INR.
- Attach relevant acknowledgement letters, if any.
Note: If no attachments are applicable, include a declaration specifying the same.
|
b. 选项卡 2：买家卖家详情
| Field Name |
Description |
| Buyer and Seller details |
Enter the following details for both Buyer and Seller:
1. Name
2. Address
3. Country of residence
4. Constitution/nature (select from the drop-down menu)
|
c. 选项卡 3：转让详情
| Field Name |
Description |
| 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 accordingly. |
| Value of capital contribution in INR |
Enter the value of capital contribution being transferred. |
| Fair price in INR |
Enter the fair value of the capital contribution and attach the valuation certificate. |
| Remittance Details |
Select the name of the AD bank facilitating remittance for this transfer and enter the address of the same. |
| Remittance details – Mode of Payment |
Check the declaration box and attach the requisite declaration and any other attachments, if applicable. |
| Declaration |
Check the declaration box and attach the requisite declaration and other attachments, if any. |
4。选项卡 4：股权模式
| Field Name |
Description |
| Shareholding pattern |
1. Enter the particulars of pre- and post-transaction as below:
- a. Value of equity shares (on a fully diluted basis) excluding Foreign Portfolio Investment and indirect foreign investment or Value of Capital contribution/profit shares.
- b. Foreign Portfolio Investment
- c. Indirect foreign investment – Value of equity shares (on a fully diluted basis)
2. Pre-transaction values are auto-populated from the Entity Master (Tab 3).
3. Post-transaction values are auto-calculated based on the details provided in the form.
Post-transaction = Pre-transaction value of shares + Value of shares reported in the form.
4. The Business User must ensure the form is correctly filled so the auto-calculated shareholding pattern is accurate.
|
第 4 步：保存并提交表格
- 填写完所有详细信息后，单击 “保存并提交” 以提交表格。
- “另存为草稿” 功能：企业用户还可以保存草稿并稍后提交，方法是在 “常用详细信息” 页面填写所有必填信息。
- “重置” 功能：这将重置完整的表单。
- “返回” 按钮：返回控制面板。
4。LLP-II 表格需要哪些文件
需要在LLP-II表格中附上以下文件
- 由卖方和买方或其正式指定的代理人正式签署的同意书，在后一种情况下为委托书文件。
- 印度境外居民收购资本出资/利润份额后，被投资有限责任合伙企业的资本出资/利润持股模式。
- 特许会计师/成本会计师/中央政府设立的小组认可的估值师提供的表明资本出资/有限责任合伙企业利润份额的公平价格的证书。
- 买方声明他有资格收购资本出资/利润股份，即已获得必要的政府批准，并遵守了政府批准的条款和条件、其中提到的外国投资限额以及定价准则。
- 有关印度境外居民转让有限责任合伙企业的资本出资/利润份额的其他文件。
- 实际上，所得税管理局/特许账户/成本会计师/公司秘书没有异议/纳税清关证书。
