Annual return with rbi

Hello Experts... Kindly help me out

For annual return filing with RBI, I have the following query:-

A wholly owned foreign subsidiary incorporated in January 2011. The company has received Capital money in July 2011.By the end of the period ended 31st March the paid capital is NIL.

Do we need to file annual return with RBI on accrual or recievable basis… i.e. Nil return.

Thanks,

Regards

JJ