MUMBAI, India, April 1 -- Reserve Bank of India issued the following notification:

RBI/2026-27/02

A.P. (DIR Series) Circular No. 01

April 01, 2026

All Authorised Persons

Madam / Sir,

Reporting under Foreign Exchange Management Act, 1999 - Returns pertaining to

Foreign Exchange Management (Guarantees) Regulations, 2026

Attention of Authorised Persons is invited to Foreign Exchange Management (Guarantees) Regulations, 2026 [FEMA 8 (R)] and Master Direction - Reporting under Foreign Exchange Management Act, 1999.

2. A person having the obligation to report a guarantee in terms of Regulation 7 of FEMA 8 (R), may use the following files provided on the RBI website (List of Returns Submitted to RBI) for submissions to the authorised deal...