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Master Direction · Reserve Bank of India

Master Direction - Money Changing Activities (Updated as on June 24, 2026)

UR

The four dates on this rule

At a glanceA non-resident can only convert unspent Indian currency back to foreign currency by producing a valid encashment certificate. Anyone who buys or sells foreign currency without RBI's licence can be penalised by law. No new franchisee deals from now on; existing ones must end within two years of 6 May 2026.

Official RBI page

Numbers to remember

two yearsNo new franchisee deals from now on; existing ones must end within two years of 6 May 2026. RBI Section III Para 1
Rs.10 lakhA franchisee must be an entity with a place of business and at least Rs.10 lakh of its own funds. RBI Section III Para 2
7 working daysA franchisee must hand over foreign currency it buys to its franchiser within 7 working days. RBI Section III Para 3
Rs.50,000Foreign exchange for travel may be sold for cash only below Rs.50,000; above that it must be non-cash. RBI Section V Para 5
Rs.10,000Up to Rs.10,000 may be reconverted for a non-resident without an encashment certificate, if departing within seven days. RBI Section V Para 6
Rs.5 croreAn FFMC or AD Category-II needs at least Rs.5 crore net worth to trade currency futures for hedging. RBI Section V Para 23
Rs.25,000Most residents and non-residents may carry at most Rs.25,000 in Indian notes out of the country by air. RBI Section V Para 24
Rs.10,00,000During elections, cash movement is capped at Rs.10,00,000 in rupees or USD 1,00,000 in foreign currency. RBI Annex Para F

What it says

Must know

1. Licence required to trade forex

Anyone who buys or sells foreign currency without RBI's licence can be penalised by law.

2. Franchisee model being phased out

No new franchisee deals from now on; existing ones must end within two years of 6 May 2026.

3. Franchisee needs Rs.10 lakh

A franchisee must be an entity with a place of business and at least Rs.10 lakh of its own funds.

4. Currency returns within 7 days

A franchisee must hand over foreign currency it buys to its franchiser within 7 working days.

5. Auditor confirms the Rs.10 lakh

A Chartered Accountant must certify the franchisee still holds its Rs.10 lakh, on an ongoing basis.

6. Franchisees within 100 km

A franchiser may normally only appoint franchisees within 100 km of its own controlling branch.

7. Franchisees must follow AML/KYC/CFT

A franchisee must follow the same anti-money-laundering and KYC rules as its franchiser.

8. USD 10,000 needs no declaration

A traveller need not declare foreign currency notes up to USD 10,000, or notes alone up to USD 5,000.

9. Cash payout is capped

A resident selling foreign currency notes or cheques may be paid at most USD 1,000 in cash per transaction.

10. Visitor cash payout also capped

A foreign visitor or NRI selling foreign currency may be paid at most USD 3,000 in cash per transaction.

11. No certificate, no reconversion

A non-resident can only convert unspent Indian currency back to foreign currency by producing a valid encashment certificate.

12. Prepaid cards settle via AD-I

Money changers may issue forex prepaid cards, but settlement must go through an AD Category-I bank.

13. Cash forex sale is capped

Foreign exchange for travel may be sold for cash only below Rs.50,000; above that it must be non-cash.

14. Rs.10,000 reconversion without proof

Up to Rs.10,000 may be reconverted for a non-resident without an encashment certificate, if departing within seven days.

15. ATM reconversion up to Rs.50,000

A foreign tourist may reconvert up to Rs.50,000 against ATM withdrawal slips and a confirmed departure ticket.

16. Licence must be on display

Every FFMC or non-bank AD Category-II must display its own RBI money-changing licence at the counter.

17. No cash settlement allowed

Settlement between authorised dealers and FFMCs must never be made in cash.

18. Must resell 75% of purchases

An FFMC must sell the public at least 75% of the foreign currency it buys from other FFMCs, each quarter.

19. Fake notes need top-management approval

Foreign currency notes later found fake can only be written off after top management's own approval.

20. Monthly audit above USD 100,000

A single-branch FFMC trading over USD 100,000 a month must run a monthly concurrent audit, not just quarterly.

21. Multi-branch audit split 80/20

A multi-branch FFMC's concurrent audit must cover 80% of transaction value monthly and the rest quarterly.

22. Net worth certificate deadline

The auditor's certificate confirming an FFMC's net worth is due to RBI every year by 31st October.

23. Turnover certificate deadline

The auditor's certificate on annual forex turnover is due to RBI every year by 30th April.

24. Rs.5 crore for currency futures

An FFMC or AD Category-II needs at least Rs.5 crore net worth to trade currency futures for hedging.

25. Departure counters sit before Customs

An airport's departure-hall forex counter must sit before the Customs desk or immigration, whichever comes first.

26. Rs.25,000 cash-out limit at airports

Most residents and non-residents may carry at most Rs.25,000 in Indian notes out of the country by air.

27. Pakistan/Bangladesh cap is Rs.10,000

Citizens of Pakistan or Bangladesh may carry at most Rs.10,000 in Indian notes to the boarding point.

28. Non-bank APs follow NBFC KYC

A money changer not regulated by RBI's own Department of Regulation must follow the NBFC KYC Directions instead.

29. Franchisees bound by same rules

An authorised person must make sure its own agents and franchisees also follow its KYC/AML/CFT directions.

30. Election rupees banked same day

Cash an authorised person collects during elections must reach a bank branch that same day or the next.

31. Election cash has a ceiling

During elections, cash movement is capped at Rs.10,00,000 in rupees or USD 1,00,000 in foreign currency.

Do it

1. Onsite check once a year

The franchiser must inspect each franchisee's own site at least once a year.

2. Due diligence checks are yearly

The franchiser's own background checks on a franchisee must be repeated at least once a year.

3. Spot audits every six months

The franchiser must run a surprise spot audit of every franchisee site at least once every six months.

4. Rate chart updated each morning

The day's exchange-rate chart at the counter must be updated by 10:30 in the morning.

5. Audit watches for structured cash

The concurrent audit must check that no customer splits cash deals to stay under the INR 50,000 limit.

6. Election cash needs paperwork

During elections, cash movement must be carried by an authorised person with documents proving it, on request.

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