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Corporate Laws Central Ministry of Finance International Financial Services Centres Authority Act, 2019

RBI Issues Notification Regarding FAQs on Annual Return on Foreign Liabilities and Assets (FLA) under FEMA, 1999

01-May-2026 | IFSCA-BDev0DEAC/1/2026

RBI Issues Notification Regarding FAQs on Annual Return on Foreign Liabilities and Assets (FLA) under FEMA, 1999. The International Financial Services Centres Authority (IFSCA) has issued a circular regarding the FAQs on the Annual Return on Foreign Liabilities and Assets (FLA) under FEMA, 1999, as updated by the Reserve Bank of India on March 25, 2026. Please refer specifically to question numbers 43, 44, and 45 and the replies thereto in the said FAQs. Financial Institutions are advised that the contents of these FAQs are currently under discussion with the Reserve Bank of India, and they should await further instructions from the Authority before taking any action. This circular is being issued in exercise of the powers conferred under Section 12 of the International Financial Services Centres Authority Act, 2019.

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Corporate Laws

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