Reporting under Foreign Exchange Management Act, 1999 (Updated as on March 30, 2026)

FEMA reporting framework consolidates filing obligations, timelines, KYC checks and compliance duties across remittance and investment transactions.

The Master Direction consolidates the reporting forms, returns, timelines and filing channels under FEMA, 1999 for authorised persons. It covers money changing, money transfer service scheme, rupee drawing arrangements, liberalised remittance, branch/liaison/project offices, foreign investment, overseas investment, borrowing and lending, non-resident foreign accounts, immovable property, guarantees, compounding, NBFC licensing as authorised dealer category-II and the late submission fee matrix. It also prescribes KYC, due diligence, reconciliation, preservation of records and periodic reporting obligations across the relevant categories.