Fema / RBI : The 2026 FEMA amendment removes uncertainty surrounding INR borrowings by resident individuals from NRIs and OCI relatives. The RB...
Fema / RBI : Explains how ECBs allow Indian entities to borrow abroad while ensuring compliance with RBI rules. Key takeaway: growth is enabled...
Fema / RBI : Expanding overseas is easier under new rules, but compliance risks remain. Missing filings or structuring errors can trigger penal...
Fema / RBI : The issue concerns alternative settlement mechanisms for international trade. The framework allows INR-based transactions with fle...
Goods and Services Tax : ECGC payouts in INR do not qualify as export proceeds under GST and FEMA laws. Exporters must secure AD bank write-offs to avoid r...
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 ...
Corporate Law : The Appellate Tribunal under SAFEMA held that routing demonetized cash through another person’s bank account constituted a benam...
Fema / RBI : The issue was whether properties purchased using company funds could escape benami classification. The Tribunal held that unexplai...
Fema / RBI : The Tribunal ruled that transactions predating the alleged crime cannot be treated as proceeds of crime without a clear link. It s...
Fema / RBI : The issue was whether properties unconnected to crime could be attached under PMLA. The Tribunal held that equivalent value assets...
Fema / RBI : The Tribunal ruled that taxation of income does not negate its use in benami transactions. Even disclosed or assessed income can f...
Fema / RBI : RBI has withdrawn the requirement for prior approval of tie-ups between AD banks and non-bank remittance platforms. The new framew...
Fema / RBI : RBI has notified Foreign Exchange Management (Authorised Persons) Regulations, 2026 to streamline authorisation norms under FEMA. ...
Fema / RBI : RBI notified the Foreign Exchange Management (Authorised Persons) Regulations, 2026 introducing revised eligibility, compliance, a...
Fema / RBI : The issue involved foreign investment limits in the insurance sector under FEMA regulations. The amendment allows up to 100% FDI u...
Fema / RBI : The issue involved foreign investment from countries sharing land borders with India. The amendment mandates Government approval f...
Understand RBI’s Master Direction on Supervisory Returns for NBFCs. Learn about applicability, definitions, and timelines for various DNBS returns submissions.
Understand who must file India’s Annual Return on Foreign Liabilities and Assets (FLA), including companies with FDI/ODI, and get guidance on common filing queries.
RBI now permits investment vehicles to issue partly paid units to foreign investors, addressing prior ambiguity and establishing a one-time window for delayed reporting without penalties.
1. Introduction The Foreign Liabilities and Assets (FLA) Return is an annual disclosure mandated by the Reserve Bank of India (RBI) in accordance with the Foreign Exchange Management Act (FEMA), 1999. It is applicable to Indian entities that have either received foreign direct investment (FDI) or made overseas direct investment (ODI). Although no fee is […]
RBI has amended FEMA regulations, including tugs, dredgers, and offshore support vessels under export of goods and services, subject to their re-import.
Comprehensive FAQs from RBI on foreign investments by non-residents in non-debt instruments, covering regulations, definitions, and prohibited sectors.
Foreign direct investment (FDI) plays a crucial role in a country’s economic development. In India, entities receiving FDI or having outbound investments are subject to various compliance requirements—one such essential filing is the FLA Return (Foreign Liabilities and Assets Return), mandated by the Reserve Bank of India (RBI).
RBI sets 25 August 2025 as deadline to regularize past overseas investment delays under LSF. Post-deadline, compounding becomes mandatory.
RBI’s new circular caps penalties for specific FEMA violations at ₹2 lakh, streamlining compliance and easing burdens for businesses and individuals.
MHA introduces new FCRA validity limits for foreign contributions: 3 years for receipt, 4 years for utilization. Existing permissions are affected.
