Foreign Direct Investments are permitted into Limited Liability Partnership (“LLP”) firms through automatic route where LLP is operating in the sectors/activities where 100% Foreign Direct Investment (“FDI”) is allowed through automatic route. Government keeps complete control over Foreign Direct Investment made in the country and FDI withdrawn from the country so that appropriate policies can be framed.
对 LLP 的外国直接投资可以通过向 LLP 注入新资本或收购其利润份额来实现。此外，非居民也可以通过从现有居民合伙人手中收购利润份额/资本出资额来对 LLP 进行外国直接投资。同样，非居民也可以通过将其资本出资额/利润份额出售给居民合伙人来撤回外国直接投资。
向 LLP 注入新资本/收购新利润份额的情况，需通过提交 LLP-I 表格告知印度储备银行（RBI）。从非居民向居民或从居民向非居民转让资本出资额/利润份额的情况，需通过提交 LLP-II 表格告知印度储备银行。
本文将对 LLP-II 表格进行详细讨论。
1. 谁需要提交 LLP-II 表格
在以下任何情况下，有限责任合伙企业均需向授权交易商 I 类银行分行提交 LLP-II 表格：
- 从 LLP 撤回外国直接投资
- 将 LLP 的资本出资额/利润份额从居民转让给非居民
- 将 LLP 的资本出资额/利润份额从非居民转让给居民。
2. 提交 LLP-II 表格的时限要求
有关撤资或转让利润份额/资本出资额的信息，应在 LLP 收到资金之日起 60 天内进行申报。
3. 提交 LLP-II 表格的流程
- 随着单一主表（“SMF”）的推出，LLP-II 表格的提交已完全实现线上化且流程简化。推出 SMF 的目的是整合印度各类外国投资的申报结构。
- LLP-II 已被纳入 SMF 系统。
- 为提交 LLP-II 表格，LLP 首先需要在 FIRMS 门户网站上创建个人资料（如果尚未创建）。
- 登录 FIRMS 门户网站后，提交 LLP-II 的流程如下：
第一步：登录 SMF
- 登录 SMF 并进入您的工作区。
- 接下来，点击左侧导航按钮并选择“单一主表”（SMF）。
第二步：导航至 LLP-II 表格
- 点击“申报类型”（Return Type）下拉菜单。选择“Form LLP-II”并点击“添加新申报”（Add new return）。用户将被引导至 LLP-II 表格页面。
- 整个表格分为两部分：通用投资详情和“LLP-II 表格”，后者进一步分为 4 个选项卡。
第三步：按要求填写详细信息
- 通用投资详情：这些详细信息适用于所有可在 SMF 中申报的表格。
- 请按如下方式填写通用投资详情：
| 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：转让详情
| 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：买卖双方详情
| 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：转让具体事项
| 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. 标签 4：股权结构
| 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.
|
步骤 4：保存并提交表格
- 填写所有详细信息后，点击“保存并提交”以提交表格。
- “保存为草稿”功能：企业用户也可以在“通用详情”页面填写所有必填项后，保存草稿并在稍后提交。
- “重置”功能：此操作将重置整个表格。
- “返回”按钮：返回仪表板。
4. LLP-II 表格需要哪些文件
LLP-II 表格需附带以下文件
- 由买卖双方或其正式授权代理人签署的同意书；若由代理人签署，还需提供授权委托书。
- 非印度居民收购资本出资/利润份额后，被投资有限责任合伙企业（LLP）的资本出资/利润持股结构。
- 由特许会计师、成本会计师或中央政府指定名单中的核准评估师出具的 LLP 资本出资/利润份额公允价格证明。
- 买方声明，确认其有资格收购资本出资/利润份额，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、其中提到的外商投资限额以及定价准则。
- 关于非印度居民转让有限责任合伙企业资本出资/利润份额的其他文件。
- 税务机关、执业特许会计师、成本会计师或公司秘书出具的无异议/税务清算证明。
