Should a company having no FDI or ODI but has trade receivables from a foreign company has to file a FLA return?

No, a company that has no Foreign Direct Investment (FDI) or Overseas Direct Investment (ODI) and solely has trade receivables from a foreign company is not required to file a Foreign Liabilities and Assets (FLA) return. FLA returns are typically filed by companies that have either received FDI or made ODI during the reporting period. Since the scenario described involves only trade receivables and not direct investments, the company would not fall under the obligation to file FLA returns.