https://www.taxtmi.com/circulars?id=69193 The Reserve Bank has revised the External Commercial Borrowing reporting formats in the Master Direction by substituting Part V - Annex I and Part V - Annex II with revised Form ECB 1 and Form ECB 2, respectively. The new forms require detailed borrower and lender information, borrowing terms, end use, interest and fee particulars, receipts, utilisation, debt servicing, hedging and LRN closure details. Authorised Persons must notify customers, and the directions-issued under the Foreign Exchange Management Act-are effective immediately and subject to any other statutory permissions. en-us Wed, 18 Feb 2026 00:00:00 +0530 Wed, 18 Feb 2026 18:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69193 The Reserve Bank has revised the External Commercial Borrowing reporting formats in the Master Direction by substituting Part V - Annex I and Part V - Annex II with revised Form ECB 1 and Form ECB 2, respectively. The new forms require detailed borrower and lender information, borrowing terms, end use, interest and fee particulars, receipts, utilisation, debt servicing, hedging and LRN closure details. Authorised Persons must notify customers, and the directions-issued under the Foreign Exchange Management Act-are effective immediately and subject to any other statutory permissions. Circulars FEMA Wed, 18 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69193