Foreign Exchange Management (Guarantees) Regulations, 2026 – Key Provisions, Exemptions & Reporting Requirements
Reserve Bank of India introduced the Foreign Exchange Management (Guarantees) Regulations, 2026, replacing the 2000 framework. These regulations govern cross-border guarantees by Indian residents under FEMA, 1999. They outline prohibitions, exemptions, conditions for acting as surety or principal debtor, and reporting requirements. The aim is to ensure compliance, transparency, and proper oversight of guarantees involving residents and non-residents.
