HomeCirculars › RBI/2013-14/416

RBI allows rupee bond proceeds for infrastructure lending

Current · Source: Reserve Bank of India · RBI/2013-14/416 · issued 24 Dec 2013 · ~1 min read
Quick answerRBI now permits Indian entities authorized by the government to use proceeds from tax-free, secured, redeemable, non-convertible rupee bonds issued to non-residents for on-lending to infrastructure or parking in fixed deposits pending use.
The rule, in the simplest words
How it plays out — a real example

A forex & trade-finance officer in Indore learns that a government-authorized infrastructure company has issued tax-free rupee bonds to foreign investors. The officer helps the company open a fixed deposit account with the bank to park the bond proceeds temporarily, knowing the funds will later be used for on-lending to a highway project.

What changed

Previously, FEMA regulations restricted resident borrowers from using rupee loans from non-residents for investments or relending. This circular relaxes that rule for government-authorized entities issuing specific rupee bonds, allowing them to on-lend to infrastructure or hold funds in fixed deposits.

What it means for you

Banks can now facilitate infrastructure financing through these bonds, as authorized entities can channel foreign investment into the sector. This may increase demand for such bonds and create new lending opportunities for banks in infrastructure projects.

What you must do

Who it affects

AD Category-I banks, Government-authorized Indian entities issuing rupee bonds to non-residents, Infrastructure sector borrowers

❓ Common questions

Can any Indian company issue these bonds to non-residents?

No, only entities specifically authorized by the Government of India can issue these tax-free, secured, redeemable, non-convertible rupee bonds.

What can the bond proceeds be used for?

The funds can be used for on-lending or relending to the infrastructure sector, or kept in fixed deposits with banks in India until they are utilized for permissible end-uses.

📜 Read the original circular — full text as issued by RBI
RBI/2013-14/416 A.P. (DIR Series) Circular No.81 December 24, 2013 To All Authorised Dealer Category - I Banks Madam / Dear Sir Borrowing and Lending in Rupees - Investments by persons resident outside India in the tax free, secured, redeemable, non-convertible bonds Attention of Authorized Dealer Category - I (AD Category - I) banks is invited to the Regulation No. 6 (2) of Foreign Exchange Management (Borrowing and Lending in Rupees) Regulations, 2000 ( Notification No. FEMA 4/2000-RB dated May 03, 2000 ) which imposes restrictions on person resident in India who have borrowed in Rupees from a person resident outside India to the effect that such borrowed funds cannot be used for any investment, whether by way of capital or otherwise, in any company or partnership firm or proprietorship concern or any entity, whether incorporated or not, or for relending. 2. On a review, it has been decided to permit such resident entities / companies in India, authorised by the Government of India, to issue tax-free, secured, redeemable, non-convertible bonds in Rupees to persons resident outside India to use such borrowed funds for the following purposes: (a) for on lending / re-lending to the infrastructure sector; and (b) for keeping in fixed deposits with banks in India pending utilization by them for permissible end-uses. 3. AD Category-I banks may bring the contents of this circular to the notice of their constituents and customers. 4. Reserve Bank has since amended the subject Regulations accordingly through the Foreign Exchange Management (Borrowing and Lending in Rupees) (Amendment) Regulations, 2013 which have been notified vide Notification No. FEMA.287/2013-RB dated September 17, 2013 , vide G.S.R. No. 645(E) dated September 20, 2013, read with Corrigendum dated October 24, 2013 vide G.S.R.No.741(E) dated November 19, 2013. 5. The directions contained in this circular have been issued under sections 10(4) and 11(1) of the Foreign Exchange Management Act, 1999 (42 of 1999) and are without prejudice to permissions / approvals, if any, required under any other law. Yours faithfully, (Rudra Narayan Kar) Chief General Manager-In-Charge
Reproduced for reference with acknowledgment — Source: Reserve Bank of India · RBI/2013-14/416 · issued 24 Dec 2013. The plain-English explanation above is BankPulse’s own independent summary.
🧰 Tools — save, print, templates & related
Worked example & action-note template

Example: if you are a Compliance officer at a bank this circular applies to (AD Category-I banks, Government-authorized Indian entities issuing rupee bonds to non-residents, Infrastructure sector borrowers), your first concrete step on “RBI allows rupee bond proceeds for infrastructure lending” is: “Inform AD Category-I bank customers about this circular's provisions.” (RBI issued this 24 Dec 2013).

  1. Circular: RBI/2013-14/416 -- RBI allows rupee bond proceeds for infrastructure lending
  2. Issued: 24 Dec 2013
  3. Action required: Inform AD Category-I bank customers about this circular's provisions.
  4. Action required: Verify that entities issuing these bonds have government authorization before processing transactions.
  5. Action required: Ensure compliance with FEMA regulations when handling bond proceeds for infrastructure lending or fixed deposits.
  6. Owner: ____________ Target date: ____________
  7. Board/committee approval needed? Y / N
  8. Evidence filed in compliance register on: ____________
Built only from this circular’s own published fields — not legal advice; always confirm against the official RBI source.

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BankPulse Compliance Evidence Pack — generated 03 Aug 2026 · status cross-checked against RBI’s official withdrawal register (refreshed weekly).
Official RBI source: https://www.rbi.org.in/Scripts/NotificationUser.aspx?Id=8648&Mode=0 — Plain-English summary by BankPulse (bankpulse.ai), reviewed by our expert reviewer, CA Amit Jain. Independent platform, not affiliated with the Reserve Bank of India; is our own plain-English paraphrase, not RBI’s original wording.
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