Wednesday, 21 September 2016

Master Direction – Reporting under Foreign Exchange Management Act, 1999



Reserve Bank of India has issued FED Master Direction No. 18/2015-2016 dated 19th September, 2016. These directions have been issued for Reporting under Foreign Exchange Management Act, 1999. 

Foreign Exchange Management Act, 1999 (FEMA) is administered through the authorised persons and is based on the declarations and averments made to them by persons while undertaking the transactions. The Reserve Bank, therefore, has prescribed various reports and forms under FEMA to be submitted by/ through Authorised Persons/ Authorised Dealer Category – I Banks/ Authorised Banks. Accurate compilations and timely submission of these reports are of critical importance as they not only act as a supervisory tool but also help in fine-tuning the policies relating to foreign exchange transactions regulated under FEMA. The various reports/ forms required to be submitted under FEMA are consolidated under this Master Direction.

Find the master directions here.

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