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        FEMA

        Amendments to the Foreign Exchange Management (Borrowing and...

        External Commercial Borrowing rules consolidated: amended Regulations replace parts of Master Directions and bind Authorised Dealer Category I banks.

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                          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.
                                Amendments to the Foreign Exchange Management (Borrowing and Lending) Regulations, 2026 consolidate External Commercial Borrowing (ECB) provisions and certain INR borrowing rules into the Regulations and remove overlapping provisions from existing Master Directions and ECB FAQs; specifically, specified paragraphs of the Master Direction on ECB and of the Master Direction on INR borrowing by residents and Part I of the ECB FAQs are deleted. Authorised Dealer Category I banks must apply the amended Regulations when facilitating covered borrowing and lending transactions and notify affected customers; the changes are issued under statutory FEMA powers.
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