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RBI Notifies FEMA Amendments on Foreign Investments and Derivatives

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Issued by RBI: 20 Oct 2004  ·  Decoded by BankPulse: 21 Jun 2026, 10:30 IST
⏱ ~1 min read
📄 Official RBI source ↗
Quick answerRBI has notified two FEMA amendments: one updates foreign investment regulations (FEMA 122/2004-RB), and the other expands derivative contract eligibility to include entities permitted by RBI, beyond just export-import traders.

What changed

RBI issued FEMA Notification No. 122/2004-RB amending regulations on transfer or issue of securities by persons resident outside India, effective from the date of gazette notification. Separately, FEMA Notification No. 105/2003-RB amended derivative contract regulations to allow entities 'as permitted by the Reserve Bank' to engage in foreign exchange derivative contracts, in addition to those engaged in export-import trade.

What it means for you

Banks must update their compliance frameworks to reflect the expanded scope for derivative contracts, which now includes entities specifically permitted by RBI beyond traditional export-import traders. The foreign investment amendment may require banks to revise their procedures for handling securities issued to non-residents, ensuring alignment with the updated FEMA regulations.

What you must do

Who it affects

Authorised Dealer Banks, Entities engaged in export-import trade, Non-resident investors and issuers of securities, Customers dealing in foreign exchange derivatives

What does the amendment to derivative contract regulations mean for my bank?

It expands the pool of eligible counterparties for foreign exchange derivative contracts to include entities specifically permitted by RBI, not just those in export-import trade. Your bank must verify eligibility and update onboarding procedures.

When did these amendments come into effect?

The derivative amendment (FEMA 105/2003-RB) came into force on November 11, 2003, and the foreign investment amendment (FEMA 122/2004-RB) on September 21, 2004, as per their respective gazette notifications.

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AI-drafted · 3-model AI consensus fact-check · under the editorial review of Vikram Jain · decoded & published by BankPulse · 21 Jun 2026, 10:30 IST
Official RBI source: https://www.rbi.org.in/Scripts/NotificationUser.aspx?Id=1983&Mode=0 — Plain-English summary by BankPulse (bankpulse.ai), reviewed by Vikram Jain. Independent platform, not affiliated with the Reserve Bank of India; never reproduces RBI text verbatim.