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RBI expands LRS remittance scope to IFSCs

Current · Source: Reserve Bank of India · RBI/2024-25/49 · issued 10 Jul 2024 · ~2 min read
Quick answerRBI now allows resident individuals to remit funds under LRS to IFSCs for all permissible purposes, including financial services/products within IFSCs and transactions in other foreign jurisdictions via FCAs held in IFSCs.
The rule, in the simplest words
How it plays out — a real example

A forex & trade-finance officer in Mumbai, Priya, now tells a customer that instead of only investing in IFSC stocks or paying IFSC university fees, she can also send money to an IFSC to buy a foreign insurance policy or pay for a business trip abroad using her Foreign Currency Account there. Priya updates her bank's checklist to include these new purposes and explains the options to the customer.

What changed

Previously, LRS remittances to IFSCs were limited to investments in IFSC securities (excluding those issued by resident entities outside IFSC) and education fees for specified courses. Now, authorized persons can facilitate remittances for all permissible LRS purposes, including availing financial services/products under the IFSCA Act, 2019, and undertaking current or capital account transactions in any foreign jurisdiction through an FCA held in IFSCs.

What it means for you

Banks and authorized persons can now process a wider range of LRS remittances to IFSCs, covering financial services and cross-border transactions via FCAs. This expands the utility of IFSCs for resident individuals, potentially increasing demand for FCA accounts and related services. Lenders must update their internal LRS procedures and ensure compliance with the updated Master Direction.

What you must do

Who it affects

Authorized Persons (banks and ADs) handling LRS remittances, Resident individuals using LRS for investments or transactions via IFSCs, IFSC-based financial institutions and service providers

❓ Common questions

Can I now remit funds under LRS to IFSCs for purposes other than investments and education fees?

Yes, the circular allows remittances for all permissible LRS purposes, including availing financial services/products within IFSCs and undertaking transactions in other foreign jurisdictions through an FCA held in IFSCs.

Do I need to open a Foreign Currency Account (FCA) in an IFSC for these new remittances?

Yes, for the newly permitted purposes, resident individuals can open an FCA in IFSCs to facilitate the remittances and subsequent transactions.

Are there any additional approvals required from other regulators for these remittances?

The circular states that its directions are without prejudice to permissions/approvals required under any other law, so you must ensure compliance with all applicable regulations beyond FEMA.

📜 Read the original circular — full text as issued by RBI
RBI/2024-25/49 A.P. (DIR Series) Circular No. 15 July 10, 2024 To, All Authorised Persons Madam / Sir, Remittances to International Financial Services Centres (IFSCs) under the Liberalised Remittance Scheme (LRS) Attention of Authorised Persons is invited to A.P. (DIR Series) Circulars, i.e., No.11 dated February 16, 2021 , No.03 dated April 26, 2023 , and No.06 dated June 22, 2023 , on remittances to International Financial Services Centres (IFSCs) in India under the Liberalised Remittance Scheme (LRS) and the Master Direction No. 7/2015-16 on LRS dated January 01, 2016 (as amended from time to time). 2. At present, remittances under LRS to IFSCs can be made only for: Making investments in IFSCs in securities except those issued by entities/ companies resident in India (outside IFSC); and Payment of fees for education to foreign universities or foreign institutions in IFSCs for pursuing courses mentioned in the gazette notification no. SO 2374(E) dated May 23, 2022, issued by the Central Government. For these permissible purposes, resident individuals can open Foreign Currency Account (FCA) in IFSCs. 3. On a review, it has been decided that Authorised Persons may facilitate remittances for all permissible purposes under LRS to IFSCs for: Availing financial services or financial products as per the International Financial Services Centres Authority Act, 2019 within IFSCs; and All current or capital account transactions, in any other foreign jurisdiction (other than IFSCs) through an FCA held in IFSCs. For these permissible purposes, resident individuals can open Foreign Currency Account (FCA) in IFSCs. 4. Authorised Persons shall bring the contents of this circular to the notice of their constituents and customers. The Master Direction No.7/2015-16 on LRS is being updated to reflect these changes. 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, (Dr. Aditya Gaiha) Chief General Manager-in-Charge
Reproduced for reference with acknowledgment — Source: Reserve Bank of India · RBI/2024-25/49 · issued 10 Jul 2024. 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 (Authorized Persons (banks and ADs) handling LRS remittances, Resident individuals using LRS for investments or transactions via IFSCs, IFSC-based financial institutions and service providers), your first concrete step on “RBI expands LRS remittance scope to IFSCs” is: “Update internal LRS processing guidelines to include all permissible purposes for IFSC remittances as per this circular.” (RBI issued this 10 Jul 2024).

  1. Circular: RBI/2024-25/49 -- RBI expands LRS remittance scope to IFSCs
  2. Issued: 10 Jul 2024
  3. Action required: Update internal LRS processing guidelines to include all permissible purposes for IFSC remittances as per this circular.
  4. Action required: Train staff on the expanded scope, especially for financial services/products under IFSCA Act and transactions via FCAs.
  5. Action required: Communicate the changes to customers, highlighting new options for remittances to IFSCs.
  6. Action required: Monitor the updated Master Direction on LRS for further amendments and ensure alignment with circular requirements.
  7. Owner: ____________ Target date: ____________
  8. Board/committee approval needed? Y / N
  9. 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=12699&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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