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RBIRBI and FEMA

Restriction while overseas investment reporting is delayed

The bar on further financial commitment or transfer while an overseas investment reporting delay remains unregularised.

How this is timed

Standing duty, no filing date

Regulator
RBI
Category
RBI and FEMA
Form
Not specified
Last verified
2026-09-01
Read statutory basis

There is no filing date for this restriction. From the time an overseas investment report becomes overdue until the delay is regularised, the resident cannot make a further fund-based or non-fund-based commitment to that foreign entity or transfer the investment. Regularise the overdue report before the next commitment or transfer.

What changed

This is a consequence of an unregularised reporting delay under the 2022 overseas investment framework, not a separate return.

Deadlines counted from an event

These have no calendar date. The clock starts when the event happens.

Standing duty

Do not make a further fund-based or non-fund-based commitment to the foreign entity, or transfer the investment, while an overseas investment reporting delay remains unregularised.

The rule

Stated as the law states it, so you can work out any period yourself.

Restriction during an unregularised delay

Do not make a further fund-based or non-fund-based commitment to the foreign entity, or transfer the investment, while an overseas investment reporting delay remains unregularised.

Who must comply

  • A person resident in India with an unregularised delay in reporting an overseas investment

Statutory basis

Read the provision here where we hold it, or on the regulator's site.

Before you file

  • Check every required overseas investment report for delay.
  • Identify the foreign entity connected with the delayed report.

How to file

  1. 1Stop further financial commitment to the foreign entity.
  2. 2Do not transfer the overseas investment.
  3. 3Regularise the delayed report through the designated AD bank.
  4. 4Resume a commitment or transfer only after regularisation.

Designated AD Category I bank

Last verified 2026-09-01. Confirm against the official source before you rely on it.