<?xml version="1.0" encoding="UTF-8"?>
<?xml-stylesheet type="text/xsl" href="https://www.taxtmi.com/rss_sitemap/rss_feed_blog.xsl?v=1750492856"?>
<rss version="2.0" xmlns:atom="http://www.w3.org/2005/Atom">
  <channel>
    <title>Foreign Exchange Management (Borrowing and Lending) (First Amendment) Regulations, 2026</title>
    <link>https://www.taxtmi.com/notifications?id=144930</link>
    <description>External Commercial Borrowings may be raised by eligible non-individual persons resident in India from recognised non-resident lenders, subject to borrowing limits, maturity requirements, market-based costs and arm&#039;s length treatment for related-party transactions. Drawdown requires a Loan Registration Number, with prescribed account-crediting, temporary investment, security and reporting requirements. Borrowed funds cannot be used for prohibited end-uses, including specified real estate, securities trading, restricted domestic loan repayment and prohibited on-lending. Restructuring, refinancing, conversion into non-debt instruments and changes to ECB terms remain subject to applicable consent, prudential, maturity and reporting conditions.</description>
    <language>en-us</language>
    <pubDate>Mon, 09 Feb 2026 00:00:00 +0530</pubDate>
    <lastBuildDate>Tue, 08 Sep 2026 11:47:00 +0530</lastBuildDate>
    <generator>TaxTMI RSS Generator</generator>
    <atom:link href="https://www.taxtmi.com/rss_feed_blog?id=886618" rel="self" type="application/rss+xml"/>
    <item>
      <title>Foreign Exchange Management (Borrowing and Lending) (First Amendment) Regulations, 2026</title>
      <link>https://www.taxtmi.com/notifications?id=144930</link>
      <description>External Commercial Borrowings may be raised by eligible non-individual persons resident in India from recognised non-resident lenders, subject to borrowing limits, maturity requirements, market-based costs and arm&#039;s length treatment for related-party transactions. Drawdown requires a Loan Registration Number, with prescribed account-crediting, temporary investment, security and reporting requirements. Borrowed funds cannot be used for prohibited end-uses, including specified real estate, securities trading, restricted domestic loan repayment and prohibited on-lending. Restructuring, refinancing, conversion into non-debt instruments and changes to ECB terms remain subject to applicable consent, prudential, maturity and reporting conditions.</description>
      <category>Notifications</category>
      <law>FEMA</law>
      <pubDate>Mon, 09 Feb 2026 00:00:00 +0530</pubDate>
      <guid isPermaLink="true">https://www.taxtmi.com/notifications?id=144930</guid>
    </item>
  </channel>
</rss>