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of RBI circular addresses reporting requirements for partly paid units issued by investment vehicles to non-resident investors. Investment vehicles are mandated to file Form InVI within 30 days of unit issuance. For units issued prior to this circular, a special 180-day reporting window is provided without late submission penalties. Subsequent issuances must adhere to the original 30-day reporting timeline under Foreign Exchange Management (Non-debt Instruments) Regulations, 2019. The directive becomes immediately effective, empowering AD Category-I banks to implement these guidelines and notify relevant constituents, with legal authority derived from FEMA sections 10(4) and 11(1).
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