https://www.taxtmi.com/acts?id=52545 Regulation 4 exempts: guarantees by an authorised dealer branch outside India or in an IFSC when no other party is resident in India; Irrevocable Payment Commitments issued by an authorised dealer as custodian bank where the principal debtor is a registered Foreign Portfolio Investor and the creditor is an authorised central counterparty in India; and guarantees given under the Foreign Exchange Management (Overseas Investment) Regulations, 2022. en-us Sat, 10 Jan 2026 12:03:57 +0530 Sat, 10 Jan 2026 12:16:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=52545 Regulation 4 exempts: guarantees by an authorised dealer branch outside India or in an IFSC when no other party is resident in India; Irrevocable Payment Commitments issued by an authorised dealer as custodian bank where the principal debtor is a registered Foreign Portfolio Investor and the creditor is an authorised central counterparty in India; and guarantees given under the Foreign Exchange Management (Overseas Investment) Regulations, 2022. Act-Rules FEMA Sat, 10 Jan 2026 12:03:57 +0530 https://www.taxtmi.com/acts?id=52545