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          FEMA

          In light of the New ECB framework, does the borrower need to file revised Form ECB?

          External Commercial Borrowings (ECB) and Trade Credits - As on Jun 26, 2023

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          ECB filing requirement: no revised Form ECB needed when borrowing terms remain unchanged under the new framework. Under the New ECB framework, borrowers need not file a revised Form ECB (erstwhile Form 83) if there are no changes to the ECB's terms and conditions; filing is only required when contractual or material terms are altered, with the rule applicable to ECBs and trade credits governed by FEMA.
                            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.

                                  ECB filing requirement: no revised Form ECB needed when borrowing terms remain unchanged under the new framework.

                                  Under the New ECB framework, borrowers need not file a revised Form ECB (erstwhile Form 83) if there are no changes to the ECB's terms and conditions; filing is only required when contractual or material terms are altered, with the rule applicable to ECBs and trade credits governed by FEMA.


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