Section 4(2)(b) in The Companies (Registration of Foreign Companies) Rules, 2014
(b)Statement of repatriation of profits which shall include-(i)amount of profits repatriated during the year;(ii)recipients of the repatriation;(iii)form of repatriation;(iv)dates of repatriation;(v)details if repatriation made to a jurisdiction other than the residence of the beneficiary;(vi)mode of repatriation; and(vii)approval of the Reserve Bank of India or any other authority, if any.