Fema / RBI : The article explains that the FLA Return is a position-based FEMA compliance triggered by outstanding foreign investments, not by ...
Fema / RBI : RBI has updated the FLA Return FAQs, clarifying who must file, the 15 July deadline, revision procedures, and reporting requiremen...
Fema / RBI : The 2026 FEMA amendment expands portfolio investment eligibility beyond NRIs and OCIs to all individuals resident outside India. I...
Fema / RBI : The article examines how recent FEMA reforms have simplified downstream investments while highlighting unresolved issues involving...
Fema / RBI : India has expanded portfolio investment access by allowing any individual resident outside India to invest in listed Indian compan...
Corporate Law : Authorities found Dubai property acquisitions by Indian residents routed through hawala, leading to action for violations of FEMA ...
Fema / RBI : BCAS submits comments on RBI’s draft External Commercial Borrowings (ECB) regulations, seeking clarity on eligibility, KYC norms...
Fema / RBI : BCAS provides feedback on draft FEMA trade regulations, flags concerns over AD bank powers, seeks clarity and consistency....
Fema / RBI : New FEMA rules allow settlement of foreign exchange violations with penalties up to ₹5 crore. Pending cases will follow earlier ...
Fema / RBI : The Government amended FEMA regulations, enabling resolution of violations up to ₹5 crore by paying fines. Ongoing cases follow ...
Fema / RBI : The Karnataka High Court upheld the Appellate Tribunal's finding that the respondents satisfied the definition of person resident ...
Fema / RBI : The key issue was whether cash falls within the definition of property under the PBPT Act. The Tribunal ruled that cash is a tangi...
Fema / RBI : The case examined whether Indian assets could remain seized after foreign asset value was repatriated. The Tribunal ruled that onc...
Fema / RBI : The appellant claimed the disputed funds were received unknowingly and had attempted to return them. The Tribunal granted relief b...
Fema / RBI : The Tribunal held that bank accounts cannot remain frozen merely because the account holder is related to a suspect or under inves...
Fema / RBI : The RBI has withdrawn non-operative FEMA circulars after reviewing directives issued since June 2000. The ruling helps Authorised ...
Fema / RBI : RBI has rationalised FEMA reporting by introducing revised return formats, discontinuing several reports, and easing compliance re...
Fema / RBI : RBI has allowed Authorised Dealer Category-I banks to exclude hedged positions arising from FCNR(B) deposits, ECBs, and OFCBs whil...
Fema / RBI : The RBI has directed all AD Category-I banks to submit daily data on FCNR(B) deposits, ECBs, and OFCBs mobilized under its swap fa...
Fema / RBI : RBI's Sixth Amendment to the FEMA Deposit Regulations broadens the scope of SNRR accounts by permitting IFSC branches to maintain ...
This guide explains when audited financial statements of overseas entities are mandatory for APR filing under the Overseas Investment Regulations. It highlights the role of control, host-country auditors, and common AD Bank compliance requirements.
Incorporation of a Private Limited Company in India by Foreign Nationals and NRIs – A Technical Analysis of the Companies Act Framework, FDI Entry Routes, SPICe+ Mechanics, and Post- Incorporation FEMA Obligations 1. Introduction The incorporation of an Indian Private Limited Company by a Non-Resident Indian (NRI), Overseas Citizen of India (OCI), or foreign national […]
The Karnataka High Court upheld the Appellate Tribunal’s finding that the respondents satisfied the definition of person resident in India under Section 2(v) of FEMA. It consequently affirmed the setting aside of penalties and confiscation imposed by the Enforcement Directorate.
The RBI has directed all AD Category-I banks to submit daily data on FCNR(B) deposits, ECBs, and OFCBs mobilized under its swap facility. Banks must report the prescribed information by 6:00 p.m. every day and submit NIL statements where applicable.
Merchant Trade Transactions allow Indian businesses to trade goods between two foreign countries without importing them into India. The article explains the RBI rules, FEMA compliance, GST treatment, and the October 2025 regulatory changes.
Convertible notes and iSAFE both defer valuation but operate under different legal frameworks in India. The article explains their features, regulatory differences, and how startups can choose the most suitable fundraising instrument.
Startup valuation depends on business potential, governance, compliance, and investor confidence rather than financial metrics alone. The article explains how realistic valuation and strong governance support successful fundraising.
RBI’s Sixth Amendment to the FEMA Deposit Regulations broadens the scope of SNRR accounts by permitting IFSC branches to maintain them and allowing wider current, capital, and bona fide transactions for non-residents.
The article explains how residential status under the Income-tax Act and FEMA impacts taxation, foreign income reporting, business connections, and cross-border transactions.
RBI amended the Cross Border Merger Regulations to replace NCLT-specific references with the broader term “Competent Authority.” The key takeaway is that FEMA compliance will now automatically align with evolving merger approval mechanisms under company law.
