FEMA Compliance Toolkit: Form A2, LRS/TCS & Forex Calculators

Fill RBI-exact forms, get instant field-level validation, auto-check regulatory compliance, and print ready-to-submit documents.

All forms updated as per latest RBI guidelines.

📋

Form A2

Outward remittance with full purpose codes

🌐

Form FC (OI)

Overseas Investment — OI Rules 2022

📊

ECB-1 v2.0

New ECB / monthly reporting (NIC-2025)

📈

ECB-2 v2.0

Effective 01.04.2026 — receipts, utilisation, debt servicing

📝

Form APR

Annual Performance Report for OI entities

📄

EDF 2026

Export Declaration Form — replaces GR/SOFTEX (w.e.f. 01.10.2026)

🔄

FC-TRS

Transfer of shares between Resident & Non-Resident

📦

Import Decl

Composite Import Declaration — replaces Form A1

🧮

Calculators

LSF · ODI FC Limit · ECB AIC · FATF Lookup

Guides for these forms

⚠ Please fix:

FORM A2

(To be completed by the applicant)

(For payments other than imports and remittances covering intermediary trade)

Application for Remittance Abroad

(To be filled in by the Authorised Dealer)

AD Code No.

Form No.

Currency & Amount (AD fills)

Equiv. ₹

I / We (Name of Applicant Remitter)

PAN No.

Account No. to be debited

Address

Authorize: Name of AD Branch

Account Type

to debit the above account together with their charges and:

* Strike out whichever is not applicable

a) Issue a draft b) Effect the foreign exchange remittance directly

1) Beneficiary Name

2) Bank Name & Address

3) Account No. (IBAN)

4) SWIFT / BIC Code of Beneficiary Bank

Beneficiary Country

5) Intermediary / Correspondent Bank (optional — required for certain currencies)

Intermediary Bank Name

Intermediary Bank SWIFT / BIC

Intermediary Bank Account / IBAN

Intermediary Bank Country

Charge Option (Field 71A — SWIFT MT103)

Common examples: For EUR remittances Deutsche Bank Frankfurt (DEUTDEDBXXX); for USD JPMorgan Chase NYC (CHASUS33); for GBP Barclays London (BARCGB22).

c) Issue Travellers Cheques for d) Issue Foreign Currency Notes for

Purpose of Remittance

Sr.	Under LRS? (Yes/No)	Purpose Code	Description
1

🔍 Search / Filter Purpose Code

Form 145 [w.e.f. 01.04.2026 — replaced 15CA]

Form 146 Ack. No. [w.e.f. 01.04.2026 — replaced 15CB]

Required when remittance > ₹5 lakh and not exempt

Declaration (Under FEMA 1999)

1. # I, hereby declare that the total amount of foreign exchange purchased from or remitted through, all sources in India during the financial year including this application is within the overall limit of the Liberalised Remittance Scheme prescribed by the Reserve Bank of India and certify that the source of funds for making the said remittance belongs to me and the foreign exchange will not be used for prohibited purposes.

Details of the remittances made/transactions effected under LRS in the current financial year (April–March):

TCS Slabs — Section 394, IT Act 2025 (w.e.f. April 1, 2026) | Threshold: ₹10,00,000 per FY

Purpose	Rate	Threshold
Education — funded by loan from specified financial institution	EXEMPT	No TCS — regardless of amount
Education (own funds) / Medical treatment abroad	2%	On amount > ₹10,00,000 per FY
Overseas tour package (purchased from tour operator)	Flat 2%	From first rupee — no threshold
All other LRS (travel, gifts, investments, maintenance etc.)	20%	On amount > ₹10,00,000 per FY

LRS annual limit: USD 2,50,000 per individual per financial year. AD Bank collects TCS at source and issues TCS certificate (Form 27D). TCS can be adjusted against your advance tax / claimed as refund.

Sl.	Date	FCY Amount & Currency	USD Equiv.	INR Equiv. (TCS check)	Name & Address of AD Branch / FFMC
1
2
3

📊 LRS Limit Tracker (Annual limit: USD 2,50,000 per FY)

Rate used: ₹84/USD (indicative) — enter actual rate in INR Equivalent field above for precision.

This Remittance (USD equiv.)

Previous Remittances this FY (USD)

Cumulative Total this FY (USD)

This Remittance (₹ equiv.) ⚡ TCS check

Previous Remittances (₹ equiv.)

Cumulative Total this FY (₹ equiv.)

TCS threshold: ₹10,00,000 per FY (Section 394, IT Act 2025). Rates: EXEMPT (education via loan), 2% (education own/medical), 20% (all other LRS). Tour packages: flat 2% (no threshold). AD Bank collects TCS at source.

2. # The total amount of foreign exchange purchased from or remitted through, all sources in India during this calendar year including this application is within USD (USD ) the annual limit prescribed by Reserve Bank of India for the said purpose.

3. # Foreign exchange purchased from you is for the purpose indicated above.

# (Strike out whichever is not applicable)

(Name)

Date

Signature of the Applicant

Certificate by the Authorised Dealer

This is to certify that the remittance is not being made by / to ineligible entities and that the remittance is in conformity with the instructions issued by the Reserve Bank from time to time under the Scheme.

Name and designation of the authorised official

Date

Place

Stamp and Seal of AD Bank

Signature of Authorised Official

⚠ Please fix the following errors:

📄 Documents required — Form FC (Overseas Investment)

Form FC (duly filled and signed by authorised signatory of Indian entity)
Board resolution authorising overseas investment / guarantee and authorised signatories
Statutory auditor's certificate on net worth of Indian entity
Valuation report from SEBI-registered Category-I Merchant Banker (for acquisition / transfer / disinvestment)
Latest audited financial statements of Indian entity
Investment agreement / Share subscription agreement / Share purchase agreement
Proof of remittance (SWIFT copy / bank confirmation)
LEI of Indian entity (mandatory)
UIN from RBI (for existing investments — odifdi.rbi.org.in)
FEMA declaration / undertaking by Indian entity
RBI / Government approval letter (if under Approval Route or restricted sector)
For financial services sector investment: RBI/SEBI/IRDA licence of JV/WOS abroad

⚖ Governed by: Foreign Exchange Management (Overseas Investment) Rules & Regulations, 2022

Form FC — Section A: Details of Indian Entity (IE) / Resident Individual (RI) / Trust / Society

📌 OI Rules 2022 effective August 22, 2022. UIN replaces old ODI registration numbers.

Name, Code of designated AD bank and branch

Route

II Investment under (Please tick) Automatic Route Approval Route

III Particulars of the IE / RI / Trust / Society

i. Name of IE / RI / Trust / Society

ii.

PAN

iii.

Legal Entity Identifier (LEI)

iv. Group company of IE (where guarantee is extended by group company)

Activity code of IE

NIC-1987 (3-digit)

NIC-2008 (5-digit)

vi. Address of IE / RI / Trust / Society

vii. City

viii. State

ix. PIN code

x. Net worth in INR as on last audited balance sheet (₹ in crores) FC Limit (400% NW for manufacturing/software): auto-calculated

xi.

Sum of Financial Commitment (FC) w.r.t. all foreign entities made until date of current transaction and FC being undertaken currently

In Foreign Currency (FCY)

In INR

xii. Contact Person

xiii. Designation of the contact person

xiv–xv. Telephone / Mobile Number

xvi. E-mail ID

Status of IE / RI / Trust / Society: (Please tick appropriate category)

i. Public Sector Company vi. Society ii. Private Sector Company vii. LLP iii. Individual iv. Registered Partnership v. Trust

Whether the IE / RI / group company / Trust / Society making FC or undertaking disinvestment is under Investigation / is a wilful defaulter / has account as NPA (Rule 10, OI Rules). If yes, mention below:

From Date

To Date (if applicable)

Name of Regulator / Agency / Lender

Particulars of existing foreign entities of the IE / RI already in operation or under implementation

Name of foreign entity	UIN allotted by Reserve Bank	Name of designated AD bank

Form FC — Section B: Details of the Foreign Entity / Step-Down Subsidiary (SDS)

Indicate 13-digit UIN issued by the Reserve Bank (if applicable)

UIN (Unique Identification Number)

VII Particulars of foreign entity

i. Name

ii. Address

iii. Name of the country / jurisdiction

iv. Whether the foreign entity is a start-up / strategic sector / financial services Startup Strategic sector Financial Services Others

v. Date of incorporation of the foreign entity

vi. Legal Entity Identifier (LEI) of the foreign entity

vii. E-mail ID of the foreign entity

viii. Accounting year followed by the foreign entity

ix.

Activity code of the foreign entity

NIC-1987 (3-digit)

NIC-2008 (5-digit)

Financial commitment being made w.r.t. above foreign entity (in INR and FCY)

Equity capital:

Loan:

Non-fund based commitment:

VIII

Proposed / updated share-holding pattern in the foreign entity

Person resident in India		Foreign partner(s)
Name	% stake	Name	% stake

IX Whether the person resident in India has control in the foreign entity (refer to definition of "control" in OI Rules) Yes No

Furnish details of SDS of foreign entity in respect of which the FC is being undertaken (if applicable)

i. Name, level & country / jurisdiction of SDS

ii. Name, level & country / jurisdiction of parent SDS / foreign entity

iii. Investment amount and date

iv. LEI of the SDS

v. Type of SDS

vi. Activity code of SDS (NIC-1987 & NIC-2008)

vii. % stake held by parent in SDS

Form FC — Section C: Details of Transaction / Financial Commitment (FC)

Select ALL applicable transaction types and fill required amounts. Indicate 13-digit UIN (if applicable).

UIN (if applicable)

Date of Transaction / Proposed Date

Route of Investment

S.No	Method or source of investment	Category
1	Banking channel	Equity capital Loan Guarantee invoked
2	ECB	Equity capital Loan Guarantee invoked
3	ADR	Equity capital Loan Guarantee invoked
4	GDR	Equity capital Loan Guarantee invoked
5	Swap of securities	Equity capital
6	Capitalisation — exports	Equity capital
7	Capitalisation — others (specify)	Equity capital
8	Others — fund based (specify)	Equity capital Loan
9	Corporate or personal guarantee issued	Corporate (IE) Personal guarantee Corporate (third party)
10	Performance guarantee issued	Performance guarantee
11	Bank Guarantee issued (mention name of Bank)	Bank Guarantee
12	Rollover / Change in guarantee
13	Pledge / creation of charge — foreign assets	Shares of foreign entity / SDS Movable & immovable properties Other financial assets
14	Creation of charge — domestic assets (name of overseas lender)	Shares of IE / group companies Movable & immovable properties Other financial assets
15	Conversion of loan to equity
16	FC as a result of merger of foreign entity / SDS	Equity capital Loan Guarantee
17	FC as a result of sale / transfer / merger by / of Indian entities	Equity capital Loan Guarantee
18	Others (specify) — e.g. deferred payment / gift / inheritance
Total Amount of Financial Commitment (USD)

AD Bank Certification

We hereby confirm that the remittance / transaction of (amount) towards is in accordance with the provisions contained in the FEMA, 1999, OI Rules, OI Regulations and the directions issued by the Reserve Bank from time to time. We are satisfied with the bona fides of the transaction in terms of the provisions contained in Sub-section 5 of Section 10 of FEMA, 1999.

Name & Designation of Authorised Official of AD Bank

Date

Telephone No.

Form FC — Section D: Declaration by IE / RI

FORM FC: Section D — Declaration by the Indian Entity (IE) / Resident Individual (RI)
(Strike out whichever is not applicable)

(a) I / We have an account appearing as Non-Performing Asset (NPA) / wilful defaulter, or am / are under investigation by a financial sector regulator, or am / are under investigation by investigative agencies in India, viz., Central Bureau of Investigation or Directorate of Enforcement or Serious Frauds Investigation Office.

Accordingly:

(i) NOC has been obtained & enclosed herewith as prescribed under Rule 10 of the OI Rules, or
(ii) The lender bank(s) / regulatory body / investigative agency concerned failed to furnish the objection(s) within sixty days from the date of receipt of application for NOC.

(b) Wherever applicable, the Share certificate / other evidence as required in Regulation 9 and other reporting requirement as required in terms of Regulation 10 of OI Regulations, as stipulated by the Reserve Bank from time to time, in respect of the foreign entity under this UIN has been submitted / completed.

(c) Financial commitment undertaken by means of debt is in compliance with OI Rules and OI Regulations, or corresponding extant Regulations in case where the transaction has been done under the earlier overseas investment framework, as stipulated by the Reserve Bank from time to time.

(d) Pricing and valuation norms as per OI Rules and OI Regulations, or corresponding extant Regulations in case where the transaction has been done under the earlier overseas investment framework, as stipulated by the Reserve Bank from time to time, wherever applicable, have been complied with.

(e) It is certified that no delay in reporting is pending for regularization as required under Regulation 12 of OI Regulations.

(f) The foreign securities acquired by way of gift from a person resident outside India, is in accordance with the provisions contained in Foreign Contribution (Regulation) Act, 2010, and the rules and regulations made thereunder and Para 2 of Schedule III of OI Rules.

(g) This remittance / transaction amount together with earlier remittances / transactions relating to all the current and capital account transactions under the Liberalised Remittance Scheme during this Financial Year is within the limit as provided under the scheme. The total amount of remittances / transactions done by me during the Financial Year until the date of this certificate is (in FCY) the INR equivalent of which works out to INR .

I / We hereby certify that the information furnished above are true and correct. I / We also duly acknowledge that if any information furnished by me / us is found to be false and / or incorrect, it shall be construed that the reporting requirements under FEMA, 1999, have not been complied with.

Signature of Authorised Official of IE / RI (Name & Designation)

Place & Date

Telephone No.

List of enclosures:

Form FC — Section E: Certificate by Statutory Auditors of IE / Group Company

FORM FC: Section E — Certificate by the Statutory Auditors of the Indian Entity (IE) / Group Company, as applicable
(Strike out whichever is not applicable)

It is certified that the terms and conditions contained in OI Rules and OI Regulations have been complied with by the Indian Entity / Group Company, as applicable, in respect of the investment under report. In particular, it is certified that (strike out whichever is not applicable):

(i) The investment is not in violation of the provisions contained in Rule 19 of Foreign Exchange Management (Overseas Investment) Rules, 2022 or corresponding extant Regulations in case where the transaction has been done under the earlier overseas investment framework, as stipulated by the Reserve Bank from time to time.

(ii) The NOC as required in terms of Rule 10 of Foreign Exchange Management (Overseas Investment) Rules, 2022 has been obtained, wherever applicable.

(iii) The remittance / transaction amount towards the investment together with earlier Financial Commitment is within the limit as stipulated by the Reserve Bank from time to time. The total financial commitment of the Indian entity is (in foreign currency) the INR equivalent of which works out to INR that works out to % of its Net Worth which is INR /-, as on the date of last audited balance sheet, i.e., (date ).

(iv) Indian entity has complied with the pricing / valuation norms prescribed in Foreign Exchange Management (Overseas Investment) Rules, 2022. The valuation for the investment in is arrived at . (Note: Valuation certificate is attached.)

(v) Indian entity has complied with the conditions prescribed in para 2 of Schedule I of Foreign Exchange Management (Overseas Investment) Rules, 2022 on ODI in Financial services activity, wherever applicable.

(vi) We have verified the records and certify that no delay in reporting is pending for regularization as required under Regulation 12 of Foreign Exchange Management (Overseas Investment) Regulations, 2022.

(vii) The amount of the guarantee(s) given by the group company of the Indian entity together with the Financial Commitment/s of the group company, if any, are within the limit as provided in FEM (OI) Rules, 2022 read with FEM (OI) Regulations, 2022 and FEM (OI) Directions, 2022. The total financial commitment of the Indian entity is (in FCY), INR equivalent that works out to % of Net Worth which is INR /- as on date .

Note: Exchange rate of INR shall be taken on the date of financial commitment or this certificate, whichever is earlier.

Name of Statutory Audit Firm & Registration No.

UDIN

ICAI Membership No.

Certificate Date

Form FC — Section F: Reporting of Restructuring of Balance Sheet of Foreign Entity

Fill only if the transaction involves restructuring / merger / amalgamation (Section C, type 16). Submit within 30 days from date of restructuring.

13-digit UIN

I	PAN and Name of the Indian Entity (IE)
II	Name of the foreign entity
III	% Stake held by IE in the foreign entity
IV	Total amount of Financial Commitment undertaken by IE in this UIN till date
	a)	Equity:
	b)	Debt:
	c)	Guarantee / other non-fund based commitment:
V	Total accumulated losses (based on latest audited financial statements)
VI	Proportionate amount of accumulated losses based on share of the IE
VII	Date of restructuring
VIII	Total outstanding dues towards the IE as on date of restructuring
IX	Amount of diminution in the total value of the outstanding dues
	a)	Equity:
	b)	Debt:
	c)	Receivables
	i.	Interest:
	ii.	Dividend:
	iii.	Others (Specify):
X	Date of the valuation certificate
XI	Total amount of financial commitment post restructuring
	a)	Equity:
	b)	Debt:
	c)	Guarantee / other non-fund based commitment:
XII	% stake held by IE post restructuring

Declaration by the Indian Entity (IE) (Strike out whichever is not applicable)

a. The foreign entity has been incurring losses for last 2 years.

b. The amount of original investment is less than USD 10 million
OR
The amount of original investment is more than USD 10 million and the diminution in value has been duly certified on an arm's length basis by a registered valuer as per the Companies Act, 2013 or corresponding valuer registered with the regulatory authority or certified public accountant in the host jurisdiction and the certificate is dated not more than six months before the date of restructuring.

c. The amount of diminution in value of the outstanding dues is less than twenty per cent of the total value of the outstanding dues towards the IE
OR
The amount of diminution in value of the outstanding dues is more than twenty per cent of the total value of the outstanding dues towards the IE and the diminution in value has been duly certified on an arm's length basis by a registered valuer and the certificate is dated not more than six months before the date of restructuring.

Signature & Seal — IE / RI (Name & Designation)

Signature & Seal — AD Bank (Name & Designation)

Place & Date (IE)

Place & Date (AD Bank)

Form FC — Section G: Reporting of Disinvestment in Foreign Entity

Fill only if transaction type involves disinvestment / sale (Section C, type 17). Submit within 30 days of receipt of disinvestment proceeds.

13-digit UIN

I Date of submission of last APR and period to which last APR relates

II Disinvestment route (tick) Automatic Route Approval Route

III Disinvestment type (tick) Full disinvestment Partial disinvestment

IV Date of disinvestment

V PAN and name of the disinvesting person resident in India

VI % Stake held at the time of disinvestment / % stake disinvested (in case of partial)

VII Method of disinvestment (strike out whichever method is not applicable)

i. Sale or transfer of equity capital to another person resident in India / foreign partner / Individual or merger / liquidation

ii. Closure / voluntary liquidation of the foreign entity

iii. Buy back by the foreign entity

iv. Merger of two or more foreign entities of the same person resident in India

v. Merger of the foreign entity with step-down subsidiaries of the same / another person resident in India

vi. Merger of foreign entity with an independent foreign company not having any relation with the IE / RI

VIII

Summary of the financial commitment (cumulative amount) in respect of the foreign entity

Equity	Loan	Guarantees issued / non-fund based FC	Guarantee invoked / fund based FC

Date-wise details of remittances / transactions (attach separate sheet if necessary)

Date	Method of investment	Category	Amount

X Fair value of the total disinvestment as per the valuation report and date of valuation report (wherever applicable)

Whether there is write off (difference between original investment and consideration received, where latter is less)?

Yes No

Equity

Loan

Others (specify)

XII Amount repatriated on disinvestment

Equity

Loan

Others (specify)

XIII Amount repatriated since reporting of the last APR (except the disinvestment proceeds)

Equity

Loan

Others (specify)

Declaration

(a) The transfer is subject to a price arrived on an arm's length basis. Copies of the necessary documents / valuation as required by the AD bank have been furnished to the AD bank.

(b) In case the transfer is on account of merger, amalgamation or demerger or on account of buyback of foreign securities, such transfer, or liquidation (in case of liquidation of the foreign entity), it has the approval of the competent authority as per the laws in India and / or the host country / jurisdiction, as the case may be.

(c) The transferor, in case of full disinvestment other than by way of liquidation, does not have any dues outstanding for receipt, which the transferor is entitled to receive from the foreign entity as an investor in equity capital and debt.

(d) The transferor has stayed invested for at least a year from the date of making ODI.

(e) All the remittances / transactions have been reported to Reserve Bank and it reconciles with the remittances / transaction details reported to the Reserve Bank.

(f) All the guarantees issued on behalf of the foreign entity and its SDS are either novated to another entity or the guarantees are closed.

(g) In case any SDS has become the direct foreign entity as a result of disinvestment in the foreign entity then it is certified that relevant sections of the Form FC with respect to all such SDS are submitted to Reserve Bank through the AD bank for allotment of UIN.

(h) I / We hereby certify that the information furnished above are true and correct. I / We also duly acknowledge that if any information furnished by me / us is found to be false and / or incorrect, it shall be construed that the reporting requirements under FEMA, 1999 have not been complied with.

Signature & Seal — IE / RI (Name & Designation)

Signature & Seal — AD Bank (Name & Designation)

Place & Date (IE / RI)

Place & Date (AD Bank)

Telephone No. (IE)

Telephone No. (AD Bank)

Email (IE / RI)

Email (AD Bank)

⚠ Errors:

Form ECB 1 — Loan Registration Form (LRF) Version 2 · w.e.f. 01.04.2026

📄 Documents required — Form ECB-1

Form ECB-1 duly filled and signed by authorised signatory
Loan agreement / facility agreement (with all annexures and schedules)
Board resolution authorising borrowing and signatory
LEI of borrower (mandatory) and lender (if available)
Lender eligibility proof (audited financials / regulatory licence)
End-use plan / project cost statement
RBI prior approval letter (if Approval Route)
Hedging arrangement details (if applicable)
AD Bank due-diligence certificate
FEMA declaration from borrower

Part A — Return Details

1	Return Type
	Loan Registration Number (LRN) applicable when Revising Existing ECB

Part B — Borrower Details

Legal Name

Registered Office Address

Contact No.

E-Mail ID

Registration Number Type

PAN

LEI 20 alphanumeric characters

Whether an investigation / adjudication by a law enforcing agency is in process or an appeal is pending for any contravention under FEMA, 1999?

Borrower Type

Applicable Act(s) & Section for entities other than Companies and LLPs

Borrower Category

Borrower Classification 6-Digit NIC-2025 Code

Net Worth (last audited balance sheet)

INR: USD equiv:

Outstanding Domestic Borrowing (INR, as on date of application)

From Banks:
From AIFIs & NBFCs:
Through Debt Instruments:
From Other Sources:

Outstanding External Borrowing (USD, as on date of application)

ECBs:
External Trade Credits:
Other Sources:

Total Outstanding (auto-calculated)

Domestic INR: Domestic USD equiv: External USD:

Proposed ECB (USD) & Available ECB Limit

Proposed ECB (USD): Available ECB Limit (USD):

Higher of (USD 1 bn − outstanding ECBs) or (3×net worth − total outstanding external borrowing)

Part C — Lender Details

19	Legal Name of Lender
20	Country
21	Contact No.
22	E-Mail ID
23	Lender Category

Part D — Borrowing Details

Borrowing Permission Type

Form of Borrowing

Borrowing Agreement Date

Average Maturity (Years) Computed from Borrowing Schedule

28–29

Borrowing Currency & Amount (up to 4 currencies)

#	Currency	Amount
1
2
3
4

Call Option

Put Option

Is the loan secured?

33–36

End-Use Purpose(s) (up to 4)

Q	End-Use Purpose	% of Borrowing
33
34
35
36

37–40

End-Use Sector(s) (up to 4)

Q	End-Use Sector	% of Borrowing
37
38
39
40

Part E — Interest Rate Details

41	Interest Rate Type
42	Floating Rate Cap or Floor
43	First Interest Payment Date
44	Number of Payments / Year

Part F — Other Charges Details

Q	Charge Type	Applicable?	Expected Date	Currency	Amount
45	Upfront Fee
46	Management Fee
47	Commitment Fee (Fixed)
48	Guarantee Fee
49	Export Credit Agency Charges
50	Other Charges
51	Total (USD)
52	Penal Interest — Late Payments (Fixed)
53	Penal Interest — Late Payments (Floating)
54	Commitment Fee (Variable)

For Authorised Dealer

55	Due Date & Actual Date of Submission	Due Date: Actual Date: Delay: LSF:
56	AD Certification	It is certified that we have scrutinized the application / return and found the transaction to be in compliance with FEMA, 1999 and rules / regulations / directions issued thereunder. Further, it has been ensured that all the fields in the sheet named “Borrowing Schedule” have been duly entered. I confirm the above AD certification
57	AD Comments

⚠ Errors:

Form ECB 2 — Monthly Reporting Return Version 2 · w.e.f. 01.04.2026

📌 Revised ECB-2 Reporting Framework (w.e.f. February 2026 returns)

When to file: ECB-2 is required only if (a) any drawdown / repayment of principal or interest occurred during the previous month, OR (b) any event altered the outstanding ECB amount (increase/decrease, conversion to equity, restructuring).
Format: Excel file (revised format v2, 01.04.2026).
Submission: Borrower → AD Bank → Nodal Office by 6th calendar day of the subsequent month. Nodal Office forwards to RBI by 7th calendar day. Branches shall not submit ECB-2 directly to RBI.
LSF: Late Submission Fee applies for delays. For delay ≤ 3 years: LSF = ₹ 7,500 + 0.025% × gross inflow/outflow × delay in years. DD payable to RBI along with printout for LSF cases.

Part A — ECB Details

	Loan Registration Number (LRN)
	Borrower Registered Address	Pincode:
	Reporting Period (Month/Year)

Part B — Receipt Details

B.1 — Receipts During the Reporting Period

Sr.	Date (YYYY-MM-DD)	Currency	Amount	Amt (USD)	Recipient Bank	Recipient Country
1
2
3
4
5

B.2 — Total Receipts Reported Earlier (cumulative)

Sr.	Date (YYYY-MM-DD)	Currency	Amount	Amt (USD)
1
2
3

Part C — Utilisation Details

C.1 — Details of Utilisation of Receipts (as on date of return)

Sr.	Date	Currency	Amount	Amt (USD)	Benef. Bank	Benef. Country	Paymt Benef. Country
1
2
3
4
5

C.2 — Details of Total Unutilised Receipts (as on date of return)

Sr.	Investment Particulars	Currency	Amount	Amt (USD)	Investment Country
1
2
3

Part D — Debt Servicing Details

D.1 — Principal Repaid During the Reporting Period

Tranch	Date	Currency	Amount	Amt (USD)	Manner of Debt Servicing	Others (Specify)	Prepayment?
1
2
3
4
5

D.2 — Interest Payments During the Reporting Period

Tranch	Date	Currency	Amount	Amt (USD)	Manner of Debt Servicing	Others (Specify)
1
2
3
4
5

D.3 — Other Current Account Payments During Reporting Period

Tranch	Date	Currency	Amount	Amt (USD)	Manner of Debt Servicing	Others (Specify)	Payable Type
1
2
3
4
5

Part E — Hedging Details (as on date of return)

Sr.	Outstanding Principal Hedged (%)	Principal Effectiveness Range (From–To)	Outstanding Interest Hedged (%)	Interest Effectiveness Range (From–To)	Annualised Cost of Financial Hedge (%)
1	%	to	%	to	%
2	%	to	%	to	%
3	%	to	%	to	%

Part F — Closure of LRN

1	Request for closure of LRN
2	Whether any principal, interest or current account payable is outstanding?
3	Whether all principal drawdowns have been reported in Form ECB 2?
4	Whether all repayments of principal, interest and other current account payables (including outstanding interest waived off, if any) have been duly reported in Form ECB 2?

For Authorised Dealer

1	AD Certification	It is certified that we have scrutinized the application / return and found the transaction to be in compliance with FEMA, 1999 and rules / regulations / directions issued thereunder. Further, it has been ensured that the “due date of submission” and “actual date of submission” has been duly entered in the “LSF Calculation” sheet. I confirm the above AD certification
2	AD Comments

LSF Calculation (Late Submission Fee)

	Due Date of Submission
	Actual Date of Submission
	Gross Inflow during Reporting Period (INR)
	Gross Outflow incl. interest & charges during Reporting Period (INR)
	Delay in Months (rounded up) / Delay in Years	months years
	LSF Payable

Disclaimer: This is an indicative LSF calculation. In case of variation, amount as per extant RBI regulations shall be applicable.

Annual Performance Report (APR) OI Rules 2022

📌 Note: All amounts should be in actuals. All figures should be in a single foreign currency (FCY). Currency name as per SWIFT code. APR due annually by 31st December.

I. APR for the period

From Date

To Date

II. Unique Identification Number (UIN)

UIN

III. Capital Structure as on the last day of the accounting year of the foreign entity

	Amount (FCY)	% Share
i) Indian
ii) Foreign

IV. Whether the Indian Entity (IE) / Resident Individual (RI) / Trust / Society has control in the foreign entity

Yes No

V. Change in the share holding pattern during the reporting year

Furnish the updated share holding pattern, if applicable, in the foreign entity

Person resident in India	% Stake	Foreign partner(s)	% Stake

VI. Financial Position of the foreign entity for the last two years

	Previous Year (FCY)	Current Year (FCY)
i) Net Profit / (Loss)
ii) Dividend
iii) Net worth

VII. Repatriation from the foreign entity

	Current Year (FCY)	Since Commencement of Business (FCY)
(i) Dividend
(ii) Repayment of loan
(iii) Non-Equity Exports Realised (in INR)
(iv) Royalties
(v) Technical know-how Fees
(vi) Consultancy fees
(vii) Others (please specify)

VIII. Profit

Profit (FCY)

IX. Retained Earnings

Retained Earnings (FCY)

As per IMF BPM guidelines. Treat negative retained earnings as zero.

X. FDI by foreign entity / SDS into India

Amount (FCY)

XI. Refund of excess share application money

@ Transaction No.

Amount (FCY)

@ Furnish 15 / 17-digit transaction number allotted by Reserve Bank at the time of reporting of remittance in the online OID application.

XII. Details of acquisition / setting up / winding up / transfer of Step-Down Subsidiary (SDS)

Furnish if applicable during the reporting year. Attach separate sheet if SDS count exceeds one.

(i) Name, level and country / jurisdiction name of SDS

(ii) Name, level and country / jurisdiction name of the parent of SDS

(iii) Investment amount — Currency

Amount

Date of investment

(iv) Activity code as per NIC 1987

Activity code as per NIC 2008

(v) % Stake held in SDS

(vi) Is the activity of SDS into financial services?

Yes No

(vii) Name, level and country / jurisdiction of SDS wound up during the reporting period

Declaration from Indian Entity / Resident Individual (Strike out whichever is not applicable)

I / We the Indian entity / resident individual (wherever applicable) further confirm that:

Acquisition / setting up / winding up / transfer of the SDS and changes in the shareholding pattern of the foreign entity since last APR have been reported as required in terms of Regulation 10(4)(c) of OI Regulations or corresponding extant Regulations.
The structure of SDS is in compliance with the structural requirements of the foreign entity as provided in OI Rules.
We have received share certificate/s (or any other evidence of investment) and submitted the same to the designated AD bank for verification within 6 months of making the remittance/s for all investments / capitalization reckoned as ODI under this UIN, as per Regulation 9(1) of OI Regulations.
The previous APRs for the foreign entity under this UIN, have been filed.
Repatriated to India, all dues receivable from the foreign entity under this UIN, as required under Regulation 9(4) of OI Regulations.
I / We hereby certify that the information furnished above are true and correct. I / We also duly acknowledge that if any information furnished by me / us is found to be false and / or incorrect, it shall be construed that the reporting requirements under FEMA, 1999 have not been complied with.

Signature of Authorized Official of IE / RI

Stamp / Seal

Name & Designation of Authorized Official of IE / RI

Place

Date

Telephone No.

Certificate of the Statutory Auditor (IE) / Chartered Accountant (RI) (Strike out whichever is not applicable)

We hereby certify that:

APR for the year ended _______ is prepared on the basis of audited / unaudited balance sheet of the foreign entity for the year ended _________.
APR for the year ended _______ is prepared on the basis of unaudited balance sheet of the foreign entity since audit is not mandatory in host country / jurisdiction and the IE / RI does not have ‘control’ in the foreign entity in compliance with explanation (a) to Regulation 10(4) of Foreign Exchange Management (Overseas Investment) Regulations, 2022.
The IE / RI repatriated to India, all dues receivable from the foreign entity under this UIN, as required under Regulation 9(4) of Foreign Exchange Management (Overseas Investment) Regulations, 2022, and it has been verified from the Foreign Inward Remittance Certificate issued by the AD bank/s.

Signature of Statutory Auditor / Chartered Accountant

Stamp / Seal

Name of audit firm, Registration No. and UDIN

Place

Date

Certificate by the Authorized Dealer Bank

In terms of Regulation 9(1) of OI Regulations, the AD Bank has received the share certificate/s or any other document as evidence of investment as per the applicable laws of the host jurisdiction and we are satisfied about the bona fides of the documents so received.
The duly filled in Form (Annual Performance Report) was submitted by the Indian entity / resident individual on ________ day of ________ (month) ________________ (year).
All the previous year APRs submitted by _____________ (Name of the Indian entity / resident individual) have been reported in the online OID application.

Signature of Authorized Official of AD Bank

Stamp / Seal

Name and Designation of AD Bank Official

Place

Date

⚠ Errors:

FEMA Document Verification Checklist Transaction-wise

📌 Select the applicable transaction type and verify each document before processing. Items are illustrative — AD bank may call for additional documents based on transaction specifics.

📥 Inward Remittances — Export Proceeds / Trade Credits

0/7 (0%)

Verified by

Designation

Date

Select / Deselect All

Disposal instructions received in prescribed format from beneficiary customerMandatory for all inward remittances before crediting customer account

Inward SWIFT / payment message received and parsed (MT103 / SWIFT gpi or equivalent)Amount, currency, value date, remitter name, purpose narrative verified

Export invoice / Shipping Bill / Airway Bill / Bill of Lading verified against inward amountInvoice number and amount must reconcile with SWIFT remittance advice

EDPMS entry matched and marked against corresponding export bill / EDFFEMA Export & Import Regulations 2026 — simultaneous EDPMS marking mandatory w.e.f. 01.10.2026

Realization period confirmed within 15 months from date of shipment/invoice (18 months for INR-denominated exports)FEMA Export & Import Regulations 2026 w.e.f. 01.10.2026

KYC of remitter verified; FEMA declaration obtained from beneficiaryRBI KYC Master Direction; required for all inward remittances

📥 Inward Remittances — Other Trade Transactions

0/4 (0%)

Verified by

Designation

Date

Select / Deselect All

Disposal instructions in prescribed format obtained from customerMandatory before crediting account for all trade-related inward remittances

Underlying contract / Proforma Invoice / Invoice or equivalent obtainedIllustrative — AD to call for document appropriate to nature of transaction

Any other supporting documents to the satisfaction of the AD Bank obtained and filedAD bank discretion — retain on record for audit trail

📄 Electronic Declaration Form (EDF) w.e.f. 01.10.2026

EDF replaces GR / SOFTEX forms for all export declarations w.e.f. 01.10.2026 under FEMA Export & Import Regulations 2026. Submit to AD bank before / at the time of export shipment.

Section I — Exporter Details

Exporter Name

Importer Exporter Code (IEC)

PAN

Type of Exporter

Registered Address

AD Bank CodeContact Email

Section II — Shipment Details

EDF Serial Number

Date of Shipment

Port / Airport of Loading

Mode of Transport

Country of Final Destination

Bill of Lading / AWB / Lorry Receipt No.

Customs Shipping Bill No.

Shipping Bill Date

Section III — Goods / Services Details

HS Code (8-digit)8-digit ITC-HS / Harmonized System code

Description of Goods / Services

Quantity & Unit

Invoice Currency

FOB / Invoice Value (Foreign Currency)

Exchange Rate (₹ per 1 FCY)

FOB Value (INR equivalent)

Insurance + Freight Deduction (FCY)

Net FOB Value (FCY)

Section IV — Payment Terms & Realization

Terms of Payment

Realization Period (months from shipment)

Expected Date of Realization

Buyer / Consignee Name & Address

Overseas Bank Details (if applicable)

Section V — Exporter's Declaration

I / We hereby declare that the particulars given above are true and correct and that the foreign exchange representing the full export value of the goods / services exported will be realised and repatriated to India within the stipulated period in accordance with the FEMA Export & Import Regulations 2026 and the directions issued by the Reserve Bank of India from time to time.

Authorised Signatory Name

Designation

Date of Declaration

⚠ Errors:

🔄 FC-TRS — Transfer of Shares (Resident ↔ Non-Resident)

FC-TRS is filed by AD bank when shares of an Indian company are transferred between a resident and a non-resident. Must be filed within 60 days of receipt of consideration or transfer of shares, whichever is earlier.

Section I — Type of Transfer

Direction of Transfer R→NR: FDI inflow; NR→R: repatriation of investment by non-resident

Section II — Indian Company Details

Company Name

CIN (Company Identification Number)

PAN

Sector / Activity (NIC-2025 code)

Registered Office Address

Section III — Transferor Details

Transferor Name

Resident / Non-Resident Status

PAN / Passport Number

Country of Residence / Incorporation

Bank Account / Demat Account Details

Section IV — Transferee Details

Transferee Name

Resident / Non-Resident Status

PAN / Passport Number

Country of Residence / Incorporation

Bank / NRE / NRO Account Details

Section V — Share Details & Consideration

Type of Shares

Number of Shares

Face Value per Share (₹)

Transfer Price per Share (₹)

Total Consideration (₹)

FCY Equivalent (if applicable)

Valuation Basis

Valuer Name (SEBI-registered MB / Registered Valuer)

Date of Valuation

Fair Market Value per Share (₹) per Valuation

Date of Transfer

Mode of Payment

⚠ Errors:

📦 Composite Import Declaration Replaces Form A1

This composite declaration is required for all import remittances under FEMA Export & Import Regulations 2026 (w.e.f. 01.10.2026). File with AD bank at the time of remittance / opening LC.

Section I — Importer Details

Importer Name

IEC (Importer Exporter Code)

PAN

Registered Address

Type of ImportContact Email

Section II — Overseas Supplier Details

Supplier Name

Supplier Country

Supplier SWIFT / Bank Code

Supplier Bank Name

Supplier Bank Account / IBAN

Section III — Import & Invoice Details

Invoice Number

Invoice Date

Purchase Order / Contract No.

HS Code (8-digit)

Description of Goods / Services

Country of Origin

Invoice Currency

Invoice Amount (FCY)

Exchange Rate (₹ per 1 FCY)

INR Equivalent

Port / Airport of Entry

Expected Date of Arrival / Import

Section IV — Payment Details

Terms of Payment

Advance Amount (if advance payment)

Bank Guarantee / SBLC (if advance > USD 2 lakh without LC)

Purpose Code for Import

IDPMS Bill Reference (if already generated)

Section V — Closure Documents (fill after import materialises)

Bill of Entry Number

Bill of Entry Date

CHA Certificate Number (for advance closure)

Declaration by Importer

I / We hereby declare that the import of goods / services described above is genuine, and the foreign exchange being remitted will be used exclusively for the stated purpose. I confirm compliance with the FEMA Export & Import Regulations 2026 and all applicable RBI directives.

Authorised Signatory Name

Designation

Date

⚠ Errors:

🧮 FEMA Calculators & Lookup Tools

Late Submission Fee (LSF) — ECB Delayed Reporting

LSF = ₹7,500 + 0.025% × ECB Amount (INR equivalent) × Delay (in years). Applicable for delayed ECB-1 and ECB-2 submissions.

ECB Amount (USD million)

Exchange Rate (₹ per USD)

Delay in Days

Enter ECB amount, exchange rate and delay to compute LSF. DD payable to RBI along with delayed ECB-2 printout submitted to Nodal Office.

ODI Financial Commitment (FC) Limit Calculator

Maximum Financial Commitment = 400% of Net Worth OR USD 1 billion — whichever is lower. Net Worth = Paid-up Capital + Free Reserves (as per last audited balance sheet, after netting off intangibles, accumulated losses).

Net Worth (₹ crore)

USD/INR Rate

Existing Financial Commitment (USD mn)

ECB All-in-Cost (AIC) Ceiling Checker

All-in cost includes interest, fees, charges and expenses. RBI prescribes a ceiling over the benchmark rate. Verify against the latest AP DIR Series circular before submission.

Benchmark Rate Type

Benchmark Rate (% per annum)

Spread Charged (% per annum)

ECB Average Maturity (years)

Any Other Fees / Charges (% p.a. equivalent)

⚠ Ceiling: Benchmark + 500 bps for most ECBs under Automatic Route. This tool is indicative only — verify against the latest RBI AP DIR circular before submission.

FATF Country Status Lookup

Data current as of FATF Plenary February 2026. Always verify latest status at fatf-gafi.org before processing cross-border transactions.

Type Country Name

SWIFT / BIC Code Validator

SWIFT BIC format: 4-letter Bank Code + 2-letter Country Code + 2-character Location Code + optional 3-character Branch Code.

Enter SWIFT / BIC Code

Format Guide:
Positions 1–4: Bank Code (letters only)
Positions 5–6: Country Code (ISO 3166-1 alpha-2)
Positions 7–8: Location Code (letters/digits)
Positions 9–11: Branch Code (optional; XXX = primary office)

💸 LRS–TCS Calculator Section 394(1), Income Tax Act 2025 — w.e.f. 01.04.2026

Purpose of Remittance

Remittance Amount (₹)

Already Remitted this FY (₹) optional

Key rules (w.e.f. 01.04.2026 — Sec 394(1), IT Act 2025): LRS limit USD 2,50,000/person/FY. Education via loan (Sec 80E institution) — NIL TCS. Education own funds / Medical — 2% above ₹10L. Overseas Tour Package — 2% from Re.1 (no threshold). Others (Investment/Gifts/Maintenance) — 20% above ₹10L. TCS is creditable against income-tax liability.

🧾 GST on Forex Conversion Calculator Rule 32(2)(b), CGST Rules 2017

Transaction Type

Foreign Currency Amount

Exchange Rate (₹ per unit)

Slab (taxable value): ≤₹1L → 1% (min ₹250) | ₹1–10L → ₹1,000 + 0.5% of excess | >₹10L → ₹5,500 + 0.1% of excess (max taxable ₹60,000). GST @ 18% on taxable value (CGST 9% + SGST 9%).

Sr.	Particulars	Details
1	Name of Applicant
2	Email ID
3	PAN
4	Nature of Applicant (IE / RI)
5	UIN (13-digit)
6	Name of Return (select applicable)	ODI / OPI Returns Form FC (Sections A–E) / ODI Part I ODI Part II / APR (Annual Performance Report) ODI Part III / Form FC Section G FLA (Foreign Liabilities & Assets) Return Share Certificate / Evidence of ODI SDS (Step-Down Subsidiary) Reporting Change in Shareholding Pattern OPI (Overseas Portfolio Investment) Reporting FDI Returns (via FIRMS) FC-GPR — Issue of capital instruments to non-resident FC-TRS — Transfer of capital instruments FLA — Foreign Liabilities & Assets Return SBO — Significant Beneficial Ownership declaration ESOP — Employee Stock Options reporting LLP-I — FDI in LLP (receipt of contribution) LLP-II — Transfer of profit share / contribution in LLP DI — Downstream Investment reporting ECB Returns ECB-1 — Initial ECB reporting (loan registration) ECB-2 — Monthly ECB reporting (drawdown / repayment / interest)
7	Nature of Delay
8	Actual Date of Reporting
9	Due Date of Reporting
10	Date of LSF Application
11	Amount in FCY
12	INR Equivalent (as on date of transaction)	@ ₹ per 1 FCY
Delay (in days)		— days
LSF Payable (computed)		—

FEMA Compliance Toolkit: Form A2, LRS/TCS & Forex Calculators

Guides for these forms

⚠ Please fix:

⚠ Please fix the following errors:

⚠ Errors:

⚠ Errors:

⚠ Errors:

📥 Inward Remittances — Export Proceeds / Trade Credits

📥 Inward Remittances — Other Trade Transactions

💸 Outward Remittances — LRS (Liberalised Remittance Scheme)

🌏 NRI / NRO Outward Repatriation

📦 Outward Remittances — Import Payments FEMA 2026

🌐 Outward Remittances — Overseas Direct / Portfolio Investment (ODI / OPI)

📊 Outward Remittances — ECB Drawdown / Repayment Remittances

🚨 AML / Sanctions / FATF / Tax Compliance

⚠ Errors:

⚠ Errors:

⚠ Errors:

Late Submission Fee (LSF) Request – ODI/OPI Reporting Regularization

⚠ Errors: