https://www.taxtmi.com/circulars?id=70691 Foreign direct investment involving citizens or entities of countries sharing a land border with India, including investments with restricted beneficial ownership, requires the Government route. Prior approval is also required for ownership transfers that bring beneficial ownership within the restriction. Beneficial ownership may arise through ownership above applicable thresholds, control of the investor entity, or ultimate effective control of the Indian investee entity. Investments with relevant direct or indirect ownership that do not require approval remain subject to prescribed reporting, sectoral caps, entry routes and attendant conditions. en-us Sun, 15 Mar 2026 00:00:00 +0530 Wed, 05 Aug 2026 18:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70691 Foreign direct investment involving citizens or entities of countries sharing a land border with India, including investments with restricted beneficial ownership, requires the Government route. Prior approval is also required for ownership transfers that bring beneficial ownership within the restriction. Beneficial ownership may arise through ownership above applicable thresholds, control of the investor entity, or ultimate effective control of the Indian investee entity. Investments with relevant direct or indirect ownership that do not require approval remain subject to prescribed reporting, sectoral caps, entry routes and attendant conditions. Circulars FEMA Sun, 15 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70691