| 1 |
854676 |
Reserve Bank of India (Non-Banking Financial Companies - Income Recognition, Asset Classification and Provisioning) Directions, 2025 and amendment thereto |
Other Compliance |
Non-Banking Financial Companies to immediately re-calculate their Expected Credit Loss (ECL) provisioning requirements across stages in case available protection reduces on NBFC use of Default Loss Guarantee (DLG) to cover loan defaults (in case of loan portfolios covered by Default Loss Guarantee arrangements) |
Event Based |
High
|
2026-02-13 |
👁
|
| 2 |
854675 |
Reserve Bank of India (Non-Banking Financial Companies - Income Recognition, Asset Classification and Provisioning) Directions, 2025 and amendment thereto |
Other Compliance |
Non-Banking Financial Companies to comply with disclosure requirements as prescribed under Indian Accounting Standard-One (IndAS 1) in case of loan portfolios covered by Default Loss Guarantee arrangements |
Event Based |
High
|
2026-02-13 |
👁
|
| 3 |
854674 |
Reserve Bank of India (Non-Banking Financial Companies - Income Recognition, Asset Classification and Provisioning) Directions, 2025 and amendment thereto |
Other Compliance |
Non-Banking Financial Companies to consider Default Loss Guarantee (DLG) to determine provisions under the Expected Credit Loss framework across all stages subject to requirements as laid down under Indian Accounting Standards in case of loan portfolios covered by Default Loss Guarantee arrangements |
Event Based |
High
|
2026-02-13 |
👁
|
| 4 |
854661 |
Master Circular for Debenture Trustees and amendment thereto |
Intimations |
Debenture trustee (DT) to submit a compliance report to the Board with respect to engagement in non-SEBI regulated activities |
One Time |
High |
2025-11-25 |
👁
|
| 5 |
854660 |
Master Circular for Debenture Trustees and amendment thereto |
Intimations |
Debenture trustee (DT) to submit a compliance report to the Board with respect to engagement in non-SEBI regulated activities |
One Time |
High |
2025-11-25 |
👁
|
| 6 |
854659 |
Master Circular for Debenture Trustees and amendment thereto |
Intimations |
Debenture trustee (DT) to submit a compliance report to the Board with respect to engagement in non-SEBI regulated activities |
Due Date |
High |
2025-11-25 |
👁
|
| 7 |
854658 |
Master Circular for Debenture Trustees and amendment thereto |
Other Compliance |
Debenture trustee (DT) to obtain confirmation/ acknowledgement from the stakeholders including clients, beneficiaries and counterparties regarding engaging in non-SEBI regulated activities |
Event Based |
High |
2025-11-25 |
👁
|
| 8 |
854657 |
Master Circular for Debenture Trustees and amendment thereto |
Display Compliance |
Debenture trustee (DT) to ensure that its advertising or marketing material and its webpage displaying information pertaining to non-SEBI regulated activities to be separate and distinct from SEBI-regulated activities |
On Going |
High |
2025-11-25 |
👁
|
| 9 |
854656 |
Master Circular for Debenture Trustees and amendment thereto |
Other Compliance |
Debenture trustee (DT) to disclose the name of the FSR to relevant stakeholders and comply with the applicable regulatory framework regarding policy, eligibility criteria, risk management, investor grievances, dispute handling, inspection, enforcement and claims if a Debenture trustee (DT) engages in activities regulated by another Financial Sector Regulator (FSR) |
Event Based |
High |
2025-11-25 |
👁
|
| 10 |
854655 |
Master Circular for Debenture Trustees and amendment thereto |
Display Compliance |
Debenture Trustees to duly disclose on its website the list of the activities that are not SEBI regulated along with a disclosure that none of the SEBI investor protection mechanism to be available for any grievances or disputes arising out of or pertaining to such activities |
On Going |
High |
2025-11-25 |
👁
|
| 11 |
854654 |
Master Circular for Debenture Trustees and amendment thereto |
Other Compliance |
Information technology infrastructure to be jointly utilized for both regulated and unregulated activities provided they are subject to due procedures approved by the board of directors of the Debenture trustees |
On Going |
High |
2025-11-25 |
👁
|
| 12 |
854653 |
Master Circular for Debenture Trustees and amendment thereto |
Other Compliance |
Staff of the Debenture Trustee engaged in the non-SEBI regulated activities to be distinct from the staff handling activities regulated by SEBI |
On Going |
High |
2025-11-25 |
👁
|
| 13 |
854652 |
Master Circular for Debenture Trustees and amendment thereto |
Records/Registers |
Debenture Trustee to prepare and maintain separate records in the Separate Business Unit (SBU) for the non-SEBI regulated activities |
On Going |
High |
2025-11-25 |
👁
|
| 14 |
854651 |
Master Circular for Debenture Trustees and amendment thereto |
Other Compliance |
Debenture Trustee to maintain a separate grievance redressal mechanism for unregulated activities distinct from that for activities regulated by SEBI and ensure it is included within the Separate Business Unit (SBU) |
On Going |
High |
2025-11-25 |
👁
|
| 15 |
854650 |
Master Circular for Debenture Trustees and amendment thereto |
Other Compliance |
Debenture Trustee to undertake activities that are not regulated by SEBI only at arms length basis through one or more Separate Business Unit (SBU) of the DT segregated by a chinese qall and ring-fenced from the SEBI regulated activities |
On Going |
High |
2025-11-25 |
👁
|
| 16 |
854313 |
Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 and Rules, 1975 |
Statutory Dues |
Monthly payment of tax by employer (if tax liability is equal to or more than rupees one lac) (For the month of December) (w.e.f. 28.02.2026) |
Monthly |
Medium |
2026-02-28 |
👁
|
| 17 |
854312 |
Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 and Rules, 1975 |
Statutory Dues |
Monthly payment of tax by employer (if tax liability is equal to or more than rupees one lac) (For the month of November) (w.e.f. 28.02.2026) |
Monthly |
Medium |
2026-02-28 |
👁
|
| 18 |
854311 |
Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 and Rules, 1975 |
Statutory Dues |
Monthly payment of tax by employer (if tax liability is equal to or more than rupees one lac) (For the month of October) (w.e.f. 28.02.2026) |
Monthly |
Medium |
2026-02-28 |
👁
|
| 19 |
854310 |
Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 and Rules, 1975 |
Statutory Dues |
Monthly payment of tax by employer (if tax liability is equal to or more than rupees one lac) (For the month of September) (w.e.f. 28.02.2026) |
Monthly |
Medium |
2026-02-28 |
👁
|
| 20 |
854309 |
Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 and Rules, 1975 |
Statutory Dues |
Monthly payment of tax by employer (if tax liability is equal to or more than rupees one lac) (For the month of August) (w.e.f. 28.02.2026) |
Monthly |
Medium |
2026-02-28 |
👁
|
| 21 |
854308 |
Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 and Rules, 1975 |
Statutory Dues |
Monthly payment of tax by employer (if tax liability is equal to or more than rupees one lac) (For the month of July) (w.e.f. 28.02.2026) |
Monthly |
Medium |
2026-02-28 |
👁
|
| 22 |
854307 |
Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 and Rules, 1975 |
Statutory Dues |
Monthly payment of tax by employer (if tax liability is equal to or more than rupees one lac) (For the month of June) (w.e.f. 28.02.2026) |
Monthly |
Medium |
2026-02-28 |
👁
|
| 23 |
854306 |
Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 and Rules, 1975 |
Statutory Dues |
Monthly payment of tax by employer (if tax liability is equal to or more than rupees one lac) (For the month of May) (w.e.f. 28.02.2026) |
Monthly |
Medium |
2026-02-28 |
👁
|
| 24 |
854305 |
Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 and Rules, 1975 |
Statutory Dues |
Monthly payment of tax by employer (if tax liability is equal to or more than rupees one lac) (For the month of April) (w.e.f. 28.02.2026) |
Monthly |
Medium |
2026-02-28 |
👁
|
| 25 |
854304 |
Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 and Rules, 1975 |
Statutory Dues |
Monthly payment of tax by employer (if tax liability is equal to or more than rupees one lac) (For the month of March) (w.e.f. 28.02.2026) |
Monthly |
Medium |
2026-02-28 |
👁
|
| 26 |
854303 |
Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 and Rules, 1975 |
Statutory Dues |
Monthly payment of tax by employer (if tax liability is equal to or more than rupees one lac) (For the month of February) (w.e.f. 28.02.2026) |
Monthly |
Medium |
2026-02-28 |
👁
|
| 27 |
854302 |
Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 and Rules, 1975 |
Statutory Dues |
Monthly payment of tax by employer (if tax liability is equal to or more than rupees one lac) (For the month of January) (w.e.f. 28.02.2026) |
Monthly |
Medium |
2026-02-28 |
👁
|
| 28 |
854301 |
Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 and Rules, 1975 |
Statutory Dues |
Yearly payment of tax yearly by employer (if tax liability is less than rupees one lac) (w.e.f. 28.02.2026) |
Annually |
High |
2026-02-28 |
👁
|
| 29 |
854300 |
Foreign Exchange Management Act, 1999, Foreign Exchange Management (Borrowing and Lending) Regulations, 2018 and amendment thereto |
Returns |
AD Category I bank to submit the compilation of short term credit extended for imports and payments to the Reserve Bank (For the month of December) |
Monthly |
High |
2026-02-18 |
👁
|
| 30 |
854299 |
Foreign Exchange Management Act, 1999, Foreign Exchange Management (Borrowing and Lending) Regulations, 2018 and amendment thereto |
Returns |
AD Category I bank to submit the compilation of short term credit extended for imports and payments to the Reserve Bank (For the month of November) |
Monthly |
High |
2026-02-18 |
👁
|
| 31 |
854298 |
Foreign Exchange Management Act, 1999, Foreign Exchange Management (Borrowing and Lending) Regulations, 2018 and amendment thereto |
Returns |
AD Category I bank to submit the compilation of short term credit extended for imports and payments to the Reserve Bank (For the month of October) |
Monthly |
High |
2026-02-18 |
👁
|
| 32 |
854297 |
Foreign Exchange Management Act, 1999, Foreign Exchange Management (Borrowing and Lending) Regulations, 2018 and amendment thereto |
Returns |
AD Category I bank to submit the compilation of short term credit extended for imports and payments to the Reserve Bank (For the month of September) |
Monthly |
High |
2026-02-18 |
👁
|
| 33 |
854296 |
Foreign Exchange Management Act, 1999, Foreign Exchange Management (Borrowing and Lending) Regulations, 2018 and amendment thereto |
Returns |
AD Category I bank to submit the compilation of short term credit extended for imports and payments to the Reserve Bank (For the month of August) |
Monthly |
High |
2026-02-18 |
👁
|
| 34 |
854295 |
Foreign Exchange Management Act, 1999, Foreign Exchange Management (Borrowing and Lending) Regulations, 2018 and amendment thereto |
Returns |
AD Category I bank to submit the compilation of short term credit extended for imports and payments to the Reserve Bank (For the month of July) |
Monthly |
High |
2026-02-18 |
👁
|
| 35 |
854294 |
Foreign Exchange Management Act, 1999, Foreign Exchange Management (Borrowing and Lending) Regulations, 2018 and amendment thereto |
Returns |
AD Category I bank to submit the compilation of short term credit extended for imports and payments to the Reserve Bank (For the month of June) |
Monthly |
High |
2026-02-18 |
👁
|
| 36 |
854293 |
Foreign Exchange Management Act, 1999, Foreign Exchange Management (Borrowing and Lending) Regulations, 2018 and amendment thereto |
Returns |
AD Category I bank to submit the compilation of short term credit extended for imports and payments to the Reserve Bank (For the month of May) |
Monthly |
High |
2026-02-18 |
👁
|
| 37 |
854292 |
Foreign Exchange Management Act, 1999, Foreign Exchange Management (Borrowing and Lending) Regulations, 2018 and amendment thereto |
Returns |
AD Category I bank to submit the compilation of short term credit extended for imports and payments to the Reserve Bank (For the month of April) |
Monthly |
High |
2026-02-18 |
👁
|
| 38 |
854291 |
Foreign Exchange Management Act, 1999, Foreign Exchange Management (Borrowing and Lending) Regulations, 2018 and amendment thereto |
Returns |
AD Category I bank to submit the compilation of short term credit extended for imports and payments to the Reserve Bank (For the month of March) |
Monthly |
High |
2026-02-18 |
👁
|
| 39 |
854290 |
Foreign Exchange Management Act, 1999, Foreign Exchange Management (Borrowing and Lending) Regulations, 2018 and amendment thereto |
Returns |
AD Category I bank to submit the compilation of short term credit extended for imports and payments to the Reserve Bank (For the month of February) |
Monthly |
High |
2026-02-18 |
👁
|
| 40 |
854289 |
Foreign Exchange Management Act, 1999, Foreign Exchange Management (Borrowing and Lending) Regulations, 2018 and amendment thereto |
Returns |
AD Category I bank to submit the compilation of short term credit extended for imports and payments to the Reserve Bank (For the month of January) |
Monthly |
High |
2026-02-18 |
👁
|
| 41 |
854288 |
Foreign Exchange Management Act, 1999, Foreign Exchange Management (Borrowing and Lending) Regulations, 2018 and amendment thereto |
Returns |
AD Category I bank to submit the reporting receipt of External Commercial Borrowing (ECB)proceeds and debt servicing of eligible borrower to the Reserve Bank |
Event Based |
High |
2026-02-10 |
👁
|
| 42 |
854287 |
Foreign Exchange Management Act, 1999, Foreign Exchange Management (Borrowing and Lending) Regulations, 2018 and amendment thereto |
Returns |
AD Category I bank to submit the application/return received from the eligible borrower, along with due certification, to the Reserve Bank for reporting any change in previously reported External Commercial Borrowing (ECB)parameters in ‘Form External Commercial Borrowing (ECB)1’ |
Event Based |
High |
2026-02-10 |
👁
|
| 43 |
854286 |
Foreign Exchange Management Act, 1999, Foreign Exchange Management (Borrowing and Lending) Regulations, 2018 and amendment thereto |
Returns |
AD Category I bank to submit the application/return received from the eligible borrower, along with due certification, to the Reserve Bank for providing details of the External Commercial Borrowing (ECB)and obtaining LRN |
Event Based |
High |
2026-02-10 |
👁
|
| 44 |
854285 |
Foreign Exchange Management Act, 1999, Foreign Exchange Management (Borrowing and Lending) Regulations, 2018 and amendment thereto |
Other Compliance |
Eligible borrowers to submit the reporting receipt of External Commercial Borrowing (ECB)proceeds and debt servicing of eligible borrower to the designated AD Category I bank |
Event Based |
High |
2026-02-10 |
👁
|
| 45 |
854284 |
Foreign Exchange Management Act, 1999, Foreign Exchange Management (Borrowing and Lending) Regulations, 2018 and amendment thereto |
Other Compliance |
Eligible borrowers to submit the application/return along with due certification, to the designated AD Category I bank for reporting any change in previously reported External Commercial Borrowing (ECB)parameters in ‘Form External Commercial Borrowing (ECB)1’ |
Event Based |
High |
2026-02-10 |
👁
|
| 46 |
854283 |
Foreign Exchange Management Act, 1999, Foreign Exchange Management (Borrowing and Lending) Regulations, 2018 and amendment thereto |
Other Compliance |
Eligible borrowers to submit the application/return along with due certification, to the designated AD Category I bank for providing details of the External Commercial Borrowing (ECB)and obtaining LRN |
Event Based |
High |
2026-02-10 |
👁
|
| 47 |
854282 |
Foreign Exchange Management Act, 1999, Foreign Exchange Management (Borrowing and Lending) Regulations, 2018 and amendment thereto |
Other Compliance |
To ensure that repayment in case of an External Commercial Borrowing (ECB)availed from the NRO account of the lender is credited to the NRO account only |
On Going |
High |
2026-02-10 |
👁
|
| 48 |
854281 |
Foreign Exchange Management Act, 1999, Foreign Exchange Management (Borrowing and Lending) Regulations, 2018 and amendment thereto |
Other Compliance |
To remit the principal, interest, and other charges, in respect of ECBs undertaken in compliance with the External Commercial Borrowing (ECB)framework |
On Going |
High |
2026-02-10 |
👁
|
| 49 |
854280 |
Foreign Exchange Management Act, 1999, Foreign Exchange Management (Borrowing and Lending) Regulations, 2018 and amendment thereto |
Other Compliance |
Eligible borrowers to ensure that change of designated AD Category I bank is subject to the obtaining ‘no objection certificate’ from the existing designated AD Category I bank |
Event Based |
High |
2026-02-10 |
👁
|
| 50 |
854279 |
Foreign Exchange Management Act, 1999, Foreign Exchange Management (Borrowing and Lending) Regulations, 2018 and amendment thereto |
Other Compliance |
Eligible borrowers to ensure that prudential regulations, including those on restructuring is applicable if the borrower has availed credit facilities from an entity (including its foreign branch or subsidiary) regulated by the Reserve Bank (in case of extension of tenor of the borrowing) |
On Going |
High |
2026-02-10 |
👁
|
| 51 |
854278 |
Foreign Exchange Management Act, 1999, Foreign Exchange Management (Borrowing and Lending) Regulations, 2018 and amendment thereto |
Other Compliance |
Changes to the parameters, terms and conditions governing the External Commercial Borrowing (ECB)to be made, subject to lender’s consent and compliance with the provisions of this Schedule |
On Going |
High |
2026-02-10 |
👁
|
| 52 |
854277 |
Foreign Exchange Management Act, 1999, Foreign Exchange Management (Borrowing and Lending) Regulations, 2018 and amendment thereto |
Other Compliance |
External Commercial Borrowing (ECB)liability eligible for conversion into non-debt instruments to be determined basis the exchange rate prevailing on the date of the agreement for such conversion between the parties concerned |
On Going |
High |
2026-02-10 |
👁
|
| 53 |
854276 |
Foreign Exchange Management Act, 1999, Foreign Exchange Management (Borrowing and Lending) Regulations, 2018 and amendment thereto |
Other Compliance |
Eligible borrowers to ensure that prudential regulations, including those on restructuring is applicable if borrower has availed credit facilities from an entity (including its foreign branch or subsidiary) regulated by the Reserve Bank |
On Going |
High |
2026-02-10 |
👁
|
| 54 |
854275 |
Foreign Exchange Management Act, 1999, Foreign Exchange Management (Borrowing and Lending) Regulations, 2018 and amendment thereto |
Other Compliance |
Eligible borrowers to ensure that conversion of External Commercial Borrowing (ECB)into a non-debt instrument is subject to the specified terms and conditions |
On Going |
High |
2026-02-10 |
👁
|
| 55 |
854274 |
Foreign Exchange Management Act, 1999, Foreign Exchange Management (Borrowing and Lending) Regulations, 2018 and amendment thereto |
Other Compliance |
Eligible borrowers to ensure that External Commercial Borrowing (ECB)(including those which is matured but unpaid) is converted into a non-debt instrument, subject to compliance with the Foreign Exchange Management (Non-Debt Instruments) Rules, 2019 |
On Going |
High |
2026-02-10 |
👁
|
| 56 |
854273 |
Foreign Exchange Management Act, 1999, Foreign Exchange Management (Borrowing and Lending) Regulations, 2018 and amendment thereto |
Other Compliance |
Eligible borrowers to refinance an existing ECB, in part or full, by a fresh ECB, subject to the condition that refinancing doesn’t result in failure to meet MAMP requirement applicable on the original borrowing (weighted outstanding maturity in case of multiple borrowings) |
On Going |
High |
2026-02-10 |
👁
|
| 57 |
854272 |
Foreign Exchange Management Act, 1999, Foreign Exchange Management (Borrowing and Lending) Regulations, 2018 and amendment thereto |
Other Compliance |
Eligible borrowers to ensure that sale proceeds from transfer of such asset to a person resident in India is remitted to the lender for extinguishing the outstanding claim against the External Commercial Borrowing (ECB)(where the acquisition of the asset / property by the lender is not permitted under the Act or Rules or Regulations or Directions issued thereunder) |
Event Based |
High |
2026-02-10 |
👁
|
| 58 |
854271 |
Foreign Exchange Management Act, 1999, Foreign Exchange Management (Borrowing and Lending) Regulations, 2018 and amendment thereto |
Other Compliance |
Eligible borrowers to ensure that encumbered moveable assets is taken out of the country subject to obtaining a ‘No objection certificate’ from the existing lender(s) in India |
Event Based |
High |
2026-02-10 |
👁
|
| 59 |
854270 |
Foreign Exchange Management Act, 1999, Foreign Exchange Management (Borrowing and Lending) Regulations, 2018 and amendment thereto |
Other Compliance |
Eligible borrowers to ensure that transfer of any asset / property is in compliance with the Act or Rules, Regulations or Directions issued thereunder |
Event Based |
High |
2026-02-10 |
👁
|
| 60 |
854269 |
Foreign Exchange Management Act, 1999, Foreign Exchange Management (Borrowing and Lending) Regulations, 2018 and amendment thereto |
Other Compliance |
Eligible borrowers to ensure that claim of the lender is restricted to the outstanding claim against the ECB |
Event Based |
High |
2026-02-10 |
👁
|
| 61 |
854268 |
Foreign Exchange Management Act, 1999, Foreign Exchange Management (Borrowing and Lending) Regulations, 2018 and amendment thereto |
Other Compliance |
Entities regulated by the Reserve Bank shall not provide (issue) any type of guarantee |
On Going |
High |
2026-02-10 |
👁
|
| 62 |
854267 |
Foreign Exchange Management Act, 1999, Foreign Exchange Management (Borrowing and Lending) Regulations, 2018 and amendment thereto |
Other Compliance |
Eligible borrowers to ensure that creation of charge on an asset is not construed as a permission to acquire the asset in India, by the overseas lender / security trustee |
On Going |
High |
2026-02-10 |
👁
|
| 63 |
854266 |
Foreign Exchange Management Act, 1999, Foreign Exchange Management (Borrowing and Lending) Regulations, 2018 and amendment thereto |
Other Compliance |
Eligible borrowers to obtain No objection certificate’, as applicable, from the existing lender(s) in India before creation of charge on an encumbered asset in order to securing ECBs |
Event Based |
High |
2026-02-10 |
👁
|
| 64 |
854265 |
Foreign Exchange Management Act, 1999, Foreign Exchange Management (Borrowing and Lending) Regulations, 2018 and amendment thereto |
Other Compliance |
Eligible borrowers to ensure that borrowing agreement contains a clause requiring the borrower to provide such security in order to securing ECBs |
On Going |
High |
2026-02-10 |
👁
|
| 65 |
854264 |
Foreign Exchange Management Act, 1999, Foreign Exchange Management (Borrowing and Lending) Regulations, 2018 and amendment thereto |
Other Compliance |
Eligible borrowers to be secured by creating a charge on immovable, movable, financial or intangible assets (including intellectual property rights) in favour of the non-resident lender or security trustee, and by issuing guarantees in accordance with the Foreign Exchange Management (Guarantees) Regulations, 2026 |
On Going |
High |
2026-02-10 |
👁
|
| 66 |
854263 |
Foreign Exchange Management Act, 1999, Foreign Exchange Management (Borrowing and Lending) Regulations, 2018 and amendment thereto |
Other Compliance |
Eligible borrowers to ensure that External Commercial Borrowing (ECB)proceeds meant to be utilized for a permitted foreign currency expenditure is credited to an FCY account held in India with the designated AD Category I bank or an FCY account held outside India, in terms of the Foreign Exchange Management (Foreign Currency Accounts by a Person Resident in India) Regulation, 2015 |
On Going |
High |
2026-02-10 |
👁
|
| 67 |
854262 |
Foreign Exchange Management Act, 1999, Foreign Exchange Management (Borrowing and Lending) Regulations, 2018 and amendment thereto |
Other Compliance |
Eligible borrowers to ensure that External Commercial Borrowing (ECB)proceeds meant to be utilized for a permitted INR expenditure in India is credited to an INR account held in India with the designated AD Category I bank by the end of the succeeding month from the date of receipt |
Event Based |
High |
2026-02-10 |
👁
|
| 68 |
854261 |
Foreign Exchange Management Act, 1999, Foreign Exchange Management (Borrowing and Lending) Regulations, 2018 and amendment thereto |
Registration(s)/Approval(s)/Clearance(s)/License(s) |
Eligible borrowers to drawdown External Commercial Borrowing (ECB)only after obtaining the Loan Registration Number (LRN) from Reserve Bank through the designated AD Category I bank |
Event Based |
High |
2026-02-10 |
👁
|
| 69 |
854260 |
Foreign Exchange Management Act, 1999, Foreign Exchange Management (Borrowing and Lending) Regulations, 2018 and amendment thereto |
Registration(s)/Approval(s)/Clearance(s)/License(s) |
Eligible borrowers to drawdown External Commercial Borrowing (ECB)only after obtaining the Loan Registration Number (LRN) from Reserve Bank through the designated AD Category I bank |
One Time |
High |
2026-02-10 |
👁
|
| 70 |
854259 |
Foreign Exchange Management Act, 1999, Foreign Exchange Management (Borrowing and Lending) Regulations, 2018 and amendment thereto |
Other Compliance |
Eligible borrowers to ensure that External Commercial Borrowing (ECB)from a related party is carried out on an arm’s length basis |
On Going |
High |
2026-02-10 |
👁
|
| 71 |
854258 |
Foreign Exchange Management Act, 1999, Foreign Exchange Management (Borrowing and Lending) Regulations, 2018 and amendment thereto |
Other Compliance |
Eligible borrowers to ensure that prepayment charges or penal interest, if any, for default or breach of covenants is in line with prevailing market conditions |
On Going |
High |
2026-02-10 |
👁
|
| 72 |
854257 |
Foreign Exchange Management Act, 1999, Foreign Exchange Management (Borrowing and Lending) Regulations, 2018 and amendment thereto |
Other Compliance |
Eligible borrowers to ensure that floating rate plus spread of the corresponding swap is not more than the ceiling (in the case of fixed rate loans) |
On Going |
High |
2026-02-10 |
👁
|
| 73 |
854256 |
Foreign Exchange Management Act, 1999, Foreign Exchange Management (Borrowing and Lending) Regulations, 2018 and amendment thereto |
Other Compliance |
Eligible borrowers to ensure that cost of borrowing is in compliance with cost ceiling specified for Trade Credit under these regulations (In case of eligible ECBs with average maturity period of less than three years) |
On Going |
High |
2026-02-10 |
👁
|
| 74 |
854255 |
Foreign Exchange Management Act, 1999, Foreign Exchange Management (Borrowing and Lending) Regulations, 2018 and amendment thereto |
Other Compliance |
Eligible borrowers to ensure that cost of borrowing is in line with prevailing market conditions |
On Going |
High |
2026-02-10 |
👁
|
| 75 |
854254 |
Foreign Exchange Management Act, 1999, Foreign Exchange Management (Borrowing and Lending) Regulations, 2018 and amendment thereto |
Other Compliance |
Eligible borrowers to ensure that minimum average maturity period (MAMP) specified at sub-paragraph (1) and (2) is not required to be met in case of the specified conditions |
On Going |
High |
2026-02-10 |
👁
|
| 76 |
854253 |
Foreign Exchange Management Act, 1999, Foreign Exchange Management (Borrowing and Lending) Regulations, 2018 and amendment thereto |
Other Compliance |
Eligible borrowers to ensure that call and put options, if any, is not exercisable prior to completion of minimum average maturity period (MAMP) |
On Going |
High |
2026-02-10 |
👁
|
| 77 |
854252 |
Foreign Exchange Management Act, 1999, Foreign Exchange Management (Borrowing and Lending) Regulations, 2018 and amendment thereto |
Other Compliance |
Eligible borrowers engaged in manufacturing sector to raise External Commercial Borrowing (ECB)with average maturity period between one year and three years, subject to the condition that outstanding amount of such ECBs shall not exceed USD 150 million |
On Going |
High |
2026-02-10 |
👁
|
| 78 |
854251 |
Foreign Exchange Management Act, 1999, Foreign Exchange Management (Borrowing and Lending) Regulations, 2018 and amendment thereto |
Other Compliance |
Eligible borrowers to raise External Commercial Borrowing (ECB)with minimum average maturity period (MAMP) of three years |
On Going |
High |
2026-02-10 |
👁
|
| 79 |
854250 |
Foreign Exchange Management Act, 1999, Foreign Exchange Management (Borrowing and Lending) Regulations, 2018 and amendment thereto |
Other Compliance |
Eligible borrowers to ensure that the borrowing limit specified in the sub-paragraph (1) is not applicable on eligible borrowers that are regulated by financial sector regulators |
On Going |
High |
2026-02-10 |
👁
|
| 80 |
854249 |
Foreign Exchange Management Act, 1999, Foreign Exchange Management (Borrowing and Lending) Regulations, 2018 and amendment thereto |
Other Compliance |
Eligible borrowers to ensure that proposed External Commercial Borrowing (ECB)(other than External Commercial Borrowing (ECB)for refinancing) is taken into consideration while checking for compliance with the borrowing limit |
On Going |
High |
2026-02-10 |
👁
|
| 81 |
854248 |
Foreign Exchange Management Act, 1999, Foreign Exchange Management (Borrowing and Lending) Regulations, 2018 and amendment thereto |
Other Compliance |
Eligible borrowers to raise External Commercial Borrowing (ECB)up to the higher of outstanding External Commercial Borrowing (ECB)up to USD 1 billion or total outstanding borrowing (external and domestic) up to 300 per cent of net worth as per the last audited standalone balance sheet of the borrower |
On Going |
High |
2026-02-10 |
👁
|
| 82 |
854247 |
Foreign Exchange Management Act, 1999, Foreign Exchange Management (Borrowing and Lending) Regulations, 2018 and amendment thereto |
Other Compliance |
Specific funds raised by an eligible borrower not to be treated as ECB |
On Going |
High |
2026-02-10 |
👁
|
| 83 |
854246 |
Foreign Exchange Management Act, 1999, Foreign Exchange Management (Borrowing and Lending) Regulations, 2018 and amendment thereto |
Other Compliance |
Eligible borrowers to ensure that funds received from a person resident outside India, on or after April 30, 2007, against issuance of preference shares or debentures which are not fully and mandatorily convertible to equity shares is treated as ECB |
On Going |
High |
2026-02-10 |
👁
|
| 84 |
854245 |
Foreign Exchange Management Act, 1999, Foreign Exchange Management (Borrowing and Lending) Regulations, 2018 and amendment thereto |
Other Compliance |
Eligible borrowers to raise External Commercial Borrowing (ECB)in any form of commercial borrowing arrangement that involves payment of agreed interest, if any, by whatever name called, and repayment of principal |
On Going |
High |
2026-02-10 |
👁
|
| 85 |
854244 |
Foreign Exchange Management Act, 1999, Foreign Exchange Management (Borrowing and Lending) Regulations, 2018 and amendment thereto |
Other Compliance |
Eligible borrowers to ensure that change of currency is at the exchange rate prevailing on the date of the agreement for such change or at an exchange rate which does not result in a liability higher than that arrived at by using the exchange rate prevailing on the date of the agreement |
On Going |
High |
2026-02-10 |
👁
|
| 86 |
854243 |
Foreign Exchange Management Act, 1999, Foreign Exchange Management (Borrowing and Lending) Regulations, 2018 and amendment thereto |
Other Compliance |
Eligible borrowers to raise External Commercial Borrowing (ECB)denominated in foreign currency (FCY) or Indian Rupee (INR) and ensure that currency of External Commercial Borrowing (ECB)is changed from one FCY to another FCY, an FCY to INR and INR to an FCY |
On Going |
High |
2026-02-10 |
👁
|
| 87 |
854242 |
Foreign Exchange Management Act, 1999, Foreign Exchange Management (Borrowing and Lending) Regulations, 2018 and amendment thereto |
Other Compliance |
Eligible borrowers to raise External Commercial Borrowing (ECB)from a person resident outside India, a branch outside India of an RBI-regulated lending entity or a financial institution or its branch set up in an IFSC |
On Going |
High |
2026-02-10 |
👁
|
| 88 |
854241 |
Foreign Exchange Management Act, 1999, Foreign Exchange Management (Borrowing and Lending) Regulations, 2018 and amendment thereto |
Other Compliance |
Eligible borrowers for External Commercial Borrowing (ECB) |
On Going |
High |
2026-02-10 |
👁
|
| 89 |
854209 |
Cybersecurity and Cyber Resilience Framework (CSCRF) for SEBI Regulated Entities (REs), 2024 and amendment thereto |
Intimations |
Depository Participants to submit compliance of closure of findings identified during VAPT for the half-yearly period of April 2025 to September 2025 (applicable to QSBs and Protected REs) on or before March 31, 2026 over the mail to CDSL |
Due Date |
High |
2026-03-05 |
👁
|
| 90 |
853417 |
Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 and Rules, 1975 |
Returns |
Filing of monthly return (Where tax liability during the previous year was Rs 1,00,000 or more) (For the month of December) (w.e.f. 28.02.2026) |
Monthly |
Medium |
2026-02-28 |
👁
|
| 91 |
853416 |
Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 and Rules, 1975 |
Returns |
Filing of monthly return (Where tax liability during the previous year was Rs 1,00,000 or more) (For the month of November) (w.e.f. 28.02.2026) |
Monthly |
Medium |
2026-02-28 |
👁
|
| 92 |
853415 |
Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 and Rules, 1975 |
Returns |
Filing of monthly return (Where tax liability during the previous year was Rs 1,00,000 or more) (For the month of October) (w.e.f. 28.02.2026) |
Monthly |
Medium |
2026-02-28 |
👁
|
| 93 |
853414 |
Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 and Rules, 1975 |
Returns |
Filing of monthly return (Where tax liability during the previous year was Rs 1,00,000 or more) (For the month of September) (w.e.f. 28.02.2026) |
Monthly |
Medium |
2026-02-28 |
👁
|
| 94 |
853413 |
Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 and Rules, 1975 |
Returns |
Filing of monthly return (Where tax liability during the previous year was Rs 1,00,000 or more) (For the month of August) (w.e.f. 28.02.2026) |
Monthly |
Medium |
2026-02-28 |
👁
|
| 95 |
853412 |
Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 and Rules, 1975 |
Returns |
Filing of monthly return (Where tax liability during the previous year was Rs 1,00,000 or more) (For the month of July) (w.e.f. 28.02.2026) |
Monthly |
Medium |
2026-02-28 |
👁
|
| 96 |
853411 |
Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 and Rules, 1975 |
Returns |
Filing of monthly return (Where tax liability during the previous year was Rs 1,00,000 or more) (For the month of June) (w.e.f. 28.02.2026) |
Monthly |
Medium |
2026-02-28 |
👁
|
| 97 |
853410 |
Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 and Rules, 1975 |
Returns |
Filing of monthly return (Where tax liability during the previous year was Rs 1,00,000 or more) (For the month of May) (w.e.f. 28.02.2026) |
Monthly |
Medium |
2026-02-28 |
👁
|
| 98 |
853409 |
Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 and Rules, 1975 |
Returns |
Filing of monthly return (Where tax liability during the previous year was Rs 1,00,000 or more) (For the month of April) (w.e.f. 28.02.2026) |
Monthly |
Medium |
2026-02-28 |
👁
|
| 99 |
853408 |
Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 and Rules, 1975 |
Returns |
Filing of monthly return (Where tax liability during the previous year was Rs 1,00,000 or more) (For the month of March) (w.e.f. 28.02.2026) |
Monthly |
Medium |
2026-02-28 |
👁
|
| 100 |
853407 |
Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 and Rules, 1975 |
Returns |
Filing of monthly return (Where tax liability during the previous year was Rs 1,00,000 or more) (For the month of February) (w.e.f. 28.02.2026) |
Monthly |
Medium |
2026-02-28 |
👁
|
