Overseas direct investment rules: automatic and approval routes, 400% net worth ceiling, ODI reporting and UIN requirements. The Master Circular consolidates FEMA Regulation based rules permitting residents to make overseas direct investments in JVs and WOS under the Automatic Route (subject to a 400% of net worth financial commitment ceiling and defined inclusions such as equity, loans and guarantees) or the Approval Route. It prescribes eligible funding sources, sectoral safeguards for financial services, valuation and documentation standards, designated AD bank routing, Form ODI reporting and UIN allotment, APR and disinvestment procedures, rules on guarantees, pledges, hedging, write offs, ESOP treatment, and operational responsibilities of AD Category I banks.
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Overseas direct investment rules: automatic and approval routes, 400% net worth ceiling, ODI reporting and UIN requirements.
The Master Circular consolidates FEMA Regulation based rules permitting residents to make overseas direct investments in JVs and WOS under the Automatic Route (subject to a 400% of net worth financial commitment ceiling and defined inclusions such as equity, loans and guarantees) or the Approval Route. It prescribes eligible funding sources, sectoral safeguards for financial services, valuation and documentation standards, designated AD bank routing, Form ODI reporting and UIN allotment, APR and disinvestment procedures, rules on guarantees, pledges, hedging, write offs, ESOP treatment, and operational responsibilities of AD Category I banks.
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