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        FEMA

        Annex A - Format of the Letter of Comfort

        Foreign Exchange Management (Establishment in India of a branch office or a liaison office or a project office or any other place of business) Regulations, 2016
        Chapter 01

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        Letter of Comfort: parent company undertakes financial support for subsidiary's Indian branch, ensuring liabilities are met. Template Letter of Comfort under Regulation 4(a) by which a parent or group company undertakes to provide necessary financial support and to meet any liabilities of its subsidiary's branch or liaison office in India if that office is unable to do so, accompanied by the parent's latest audited balance sheet or certified account statement and addressed to the Authorised Dealer Category I bank, signed by the parent's authorised representative.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Letter of Comfort: parent company undertakes financial support for subsidiary's Indian branch, ensuring liabilities are met.

                                Template Letter of Comfort under Regulation 4(a) by which a parent or group company undertakes to provide necessary financial support and to meet any liabilities of its subsidiary's branch or liaison office in India if that office is unable to do so, accompanied by the parent's latest audited balance sheet or certified account statement and addressed to the Authorised Dealer Category I bank, signed by the parent's authorised representative.


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