https://www.taxtmi.com/notifications?id=144671 The regulations prohibit residents from being party to guarantees involving non-residents except with RBI permission or as provided; define key roles and scope; specify exemptions for AD branches, IFSC operations, IPCs for FPIs, and overseas investment guarantees; permit residents to act as surety or principal debtor subject to transaction permissibility and Borrowing and Lending eligibility with limited exceptions; allow resident creditors to obtain guarantees subject to non-prohibition of the underlying transaction; and impose quarterly reporting via a prescribed GRN with a late submission fee formula for delays. en-us Tue, 06 Jan 2026 00:00:00 +0530 Sat, 10 Jan 2026 10:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=144671 The regulations prohibit residents from being party to guarantees involving non-residents except with RBI permission or as provided; define key roles and scope; specify exemptions for AD branches, IFSC operations, IPCs for FPIs, and overseas investment guarantees; permit residents to act as surety or principal debtor subject to transaction permissibility and Borrowing and Lending eligibility with limited exceptions; allow resident creditors to obtain guarantees subject to non-prohibition of the underlying transaction; and impose quarterly reporting via a prescribed GRN with a late submission fee formula for delays. Notifications FEMA Tue, 06 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/notifications?id=144671