HomeCirculars › RBI/2004-05/230

RBI Notifies FEMA Amendments on Foreign Investments and Derivatives

No longer current — replaced by Foreign Exchange Management (Non-Debt Instruments) (Third Amendment) Rules, 2026
Issued by RBI: 20 Oct 2004
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📄 Source: Reserve Bank of India · RBI/2004-05/230
Quick answerRBI has notified two FEMA amendments: one updates foreign investment regulations (FEMA 122/2004-RB), and the other expands derivative contract eligibility to include entities permitted by RBI, beyond just export-import traders.

What changed

RBI issued FEMA Notification No. 122/2004-RB amending regulations on transfer or issue of securities by persons resident outside India, effective from the date of gazette notification. Separately, FEMA Notification No. 105/2003-RB amended derivative contract regulations to allow entities 'as permitted by the Reserve Bank' to engage in foreign exchange derivative contracts, in addition to those engaged in export-import trade.

What it means for you

Banks must update their compliance frameworks to reflect the expanded scope for derivative contracts, which now includes entities specifically permitted by RBI beyond traditional export-import traders. The foreign investment amendment may require banks to revise their procedures for handling securities issued to non-residents, ensuring alignment with the updated FEMA regulations.

What you must do

Who it affects

Authorised Dealer Banks, Entities engaged in export-import trade, Non-resident investors and issuers of securities, Customers dealing in foreign exchange derivatives

Regulatory timeline

Built from our lineage records — each fact carries its provenance; missing history simply is not shown (never guessed).

What does the amendment to derivative contract regulations mean for my bank?

It expands the pool of eligible counterparties for foreign exchange derivative contracts to include entities specifically permitted by RBI, not just those in export-import trade. Your bank must verify eligibility and update onboarding procedures.

When did these amendments come into effect?

The derivative amendment (FEMA 105/2003-RB) came into force on November 11, 2003, and the foreign investment amendment (FEMA 122/2004-RB) on September 21, 2004, as per their respective gazette notifications.

📜 Read the original circular — full text as issued by RBI
RBI/2004-05/230 A.P.(DIR Series) Circular No. 19 October 20, 2004 To All Banks Authorised to Deal in Foreign Exchange Madam/ Sirs, Foreign Exchange Management Act, 1999 - Amendments Attention of Authorised Dealer Banks is invited to the A.P.(DIR Series) circular No.11 dated September 13, 2004 , wherein it was mentioned that necessary amendment/s to the Foreign Exchange Management Regulations, 2000 were being issued separately. The relevant amendment Notification issued by Reserve Bank and notified by the Government in the Official Gazette, as indicated below is enclosed. Sr. No.
Reproduced for reference with acknowledgment — Source: Reserve Bank of India · RBI/2004-05/230 · issued 20 Oct 2004. The plain-English explanation above is BankPulse’s own independent summary.

Test yourself

Quick self-check built only from the facts already on this page — tap a question to reveal the answer.

Q1. In one line, what does this circular do?

RBI has notified two FEMA amendments: one updates foreign investment regulations (FEMA 122/2004-RB), and the other expands derivative contract eligibility to include entities permitted by RBI, beyond just export-import traders.

Q2. Who does this circular apply to?

Authorised Dealer Banks, Entities engaged in export-import trade, Non-resident investors and issuers of securities, Customers dealing in foreign exchange derivatives

Q3. What is the first thing you should do about it?

Review and update internal policies to incorporate the amended FEMA regulations on foreign investments and derivative contracts.

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Who does what — compliance checklist
💻 IT / Systems
  • Ensure all documentation and reporting systems reflect the new FEMA notifications.
📜 Compliance
  • Review and update internal policies to incorporate the amended FEMA regulations on foreign investments and derivative contracts.
  • Train staff handling foreign exchange transactions on the expanded eligibility criteria for derivative contracts.
  • Communicate the changes to constituents and customers as directed by the circular.
Grouped from the action items above — a single circular may involve more than one team.
Worked example & action-note template

Example: if you are a Compliance officer at a bank this circular applies to (Authorised Dealer Banks, Entities engaged in export-import trade, Non-resident investors and issuers of securities, Customers dealing in foreign exchange derivatives), your first concrete step on “RBI Notifies FEMA Amendments on Foreign Investments and Derivatives” is: “Review and update internal policies to incorporate the amended FEMA regulations on foreign investments and derivative contracts.” (RBI issued this 20 Oct 2004).

  1. Circular: RBI/2004-05/230 -- RBI Notifies FEMA Amendments on Foreign Investments and Derivatives
  2. Issued: 20 Oct 2004
  3. Action required: Review and update internal policies to incorporate the amended FEMA regulations on foreign investments and derivative contracts.
  4. Action required: Train staff handling foreign exchange transactions on the expanded eligibility criteria for derivative contracts.
  5. Action required: Communicate the changes to constituents and customers as directed by the circular.
  6. Action required: Ensure all documentation and reporting systems reflect the new FEMA notifications.
  7. Owner: ____________ Target date: ____________
  8. Board/committee approval needed? Y / N
  9. Evidence filed in compliance register on: ____________
Built only from this circular’s own published fields — not legal advice; always confirm against the official RBI source.
AI-drafted · AI fact-check pending · under the editorial review of our expert review panel · decoded & published by BankPulse · 21 Jun 2026, 10:30 IST
Official RBI source: https://www.rbi.org.in/Scripts/NotificationUser.aspx?Id=1983&Mode=0 — Plain-English summary by BankPulse (bankpulse.ai), reviewed by our expert review panel. Independent platform, not affiliated with the Reserve Bank of India; never reproduces RBI text verbatim.
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