This document comprises an application submitted to the Reserve Bank of India (RBI) seeking approval for raising External Commercial Borrowings (ECB) under the approval route in accordance with the applicable provisions of the Foreign Exchange Management Act, 1999 (FEMA) and the prevailing ECB framework. The application sets out the particulars of the proposed borrowing, including the borrower and lender details, amount and currency of borrowing, purpose and proposed end-use of funds, tenure, interest and other financial terms, repayment structure, and details of any security or guarantees proposed to be provided. It also incorporates the relevant declarations, undertakings and supporting information required for assessment of the proposed ECB transaction. The application is intended to facilitate RBI's examination of the transaction from the perspective of applicable regulatory requirements and to obtain the requisite approval prior to undertaking the proposed borrowing.

The FC-TRS Form is used for reporting the transfer of equity instruments between residents and non-residents under FEMA. It captures details of the transferor and transferee and the securities being transferred. The form includes details of the nature and date of the transfer. It also records the number and type of equity instruments transferred. Details of the consideration and mode of payment are reported in the form. The applicable valuation details and supporting information are also provided. The form facilitates regulatory reporting and compliance with FEMA requirements.

This Master Direction consolidates the RBI guidelines governing the establishment and operation of Branch Offices (BO), Liaison Offices (LO) and Project Offices (PO) in India by foreign entities. It covers eligibility criteria, application procedures, banking arrangements, annual activity reporting, permitted activities, extension of approvals, closure, transfer of assets and other compliance requirements under FEMA.

A legal document declaring a person’s wishes regarding the distribution and management of their property and assets after their death, subject to applicable laws.

Settlement deed for the transfer or arrangement of property in favour of a specified person or persons, in accordance with the agreed terms and applicable laws.

Partition deed for the division and separate allotment of jointly owned property among co-owners, defining their respective shares, rights, and interests in the property.

Supplementary deed executed to add to, modify, clarify, or supplement the terms and provisions of an existing deed or agreement, without replacing the original document.

Agreement for the proposed sale of property between the seller and purchaser for an agreed consideration, without delivery of possession at the time of execution, subject to agreed terms and applicable laws.

Agreement for the sale of property under which the seller agrees to transfer the property to the purchaser for an agreed consideration and delivers or agrees to deliver possession, subject to agreed terms and applicable laws.

Sub-lease deed for granting the right to use and occupy leased property by the original lessee to a sub-lessee for a specified period, subject to the terms of the original lease and applicable laws.

Lease deed for granting the right to use and occupy property for a period exceeding 30 years, on agreed terms and conditions and against the applicable rent or consideration.

Lease deed for granting the right to use and occupy property for a specified period of 30 years or less, on agreed terms and conditions and against the applicable rent or consideration.

Deed executed to correct, amend, or clarify errors, omissions, or discrepancies in an earlier registered deed or document, without altering its essential terms or rights.

Exchange deed for the mutual transfer of ownership of properties between two parties in exchange for each other, subject to applicable laws, terms, and conditions.

Gift deed for the voluntary transfer of movable or immovable property without consideration from the donor to the donee, subject to applicable laws, terms, and conditions.

Gift deed for the voluntary transfer of property without consideration, where the instrument is eligible for exemption from stamp duty under applicable laws and conditions.

Sale deed for the transfer of ownership of non-agricultural residential land from the seller to the purchaser for an agreed consideration, subject to applicable laws, terms, and conditions.

Sale deed for the transfer of ownership of industrial land/property from the seller to the purchaser for an agreed consideration, subject to applicable laws, terms, and conditions.

Sale deed for the transfer of ownership of commercial property from the seller to the purchaser for an agreed consideration, subject to applicable terms and conditions.

Sale Deed for transfer of ownership of agricultural land from the seller to the purchaser against an agreed consideration, in accordance with applicable laws and conditions.