RBI notified regarding the Returns pertaining

Feb 21, 2026 | by TeamLease RegTech Legal Research Team

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Finance & Taxation Compliance The Reserve Bank of India (RBI) on February 18, 2026, issued the notification regarding the Returns pertaining to External Commercial Borrowing (ECB).

The following has been stated namely: -

• Part V - Annex I and Part V - Annex II of the Master Direction – Reporting under Foreign Exchange Management Act, 1999 shall be substituted with the format given at Annex I (Form ECB 1 / Revised Form ECB 1) and Annex II (Form ECB 2) to this circular respectively.

This shall come into force from February 18, 2026.

[Notification No. RBI/2025-26/223]

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