Borrowings from outside India by a person resident in India [See Regulations 4(A)(iv), 4(B)(i), 4(B)(iv), 6(A), 6(B)(i), 6(B)(vii)]

Borrowings from outside India by a person resident in India [See Regulations 4(A)(iv), 4(B)(i), 4(B)(iv), 6(A), 6(B)(i), 6(B)(vii)] https://www.taxtmi.com/acts?id=33732 The Schedule sets out the ECB framework: eligible non-individual resident borrowers may raise ECBs from recognised lenders in foreign currency or INR, in commercial borrowing forms; certain receipts are excluded. It prescribes borrowing limits, minimum average maturity requirements with defined exceptions, cost and arm's length rules for related-party borrowings, permissibility and conditions for security and guarantees, conversion to non-debt instruments subject to consent and no extra cost, refinancing and parameter changes, and comprehensive loan registration, reporting and certification requirements through designated AD Category I banks. en-us Sat, 22 Dec 2018 13:36:07 +0530 Tue, 17 Feb 2026 11:36:49 +0530 TaxTMI RSS Generator Borrowings from outside India by a person resident in India [See Regulations 4(A)(iv), 4(B)(i), 4(B)(iv), 6(A), 6(B)(i), 6(B)(vii)] https://www.taxtmi.com/acts?id=33732 The Schedule sets out the ECB framework: eligible non-individual resident borrowers may raise ECBs from recognised lenders in foreign currency or INR, in commercial borrowing forms; certain receipts are excluded. It prescribes borrowing limits, minimum average maturity requirements with defined exceptions, cost and arm's length rules for related-party borrowings, permissibility and conditions for security and guarantees, conversion to non-debt instruments subject to consent and no extra cost, refinancing and parameter changes, and comprehensive loan registration, reporting and certification requirements through designated AD Category I banks. Act-Rules FEMA Sat, 22 Dec 2018 13:36:07 +0530 https://www.taxtmi.com/acts?id=33732