Govt. Notifies Third Amendment to FEMA (Non-debt Instruments) Rules, 2019

The Ministry of Finance, vide Notification No. S.O. 3030(E) dated 12th June 2026, has amended the FEMA (Non-debt Instruments) Rules, 2019, introducing a significant relaxation in regulatory framework governing investments in Indian listed securities by persons residents outside India, including foreign individuals.

The key highlights of the notification are summarized below for ready reference:

Key Highlights Particulars
Expanded Investor Category
  • The rules now refer to “an individual person resident outside India” rather than being restricted to NRIs or OCIs.
  • Any individual resident outside India, and not just NRIs or OCIs, can now invest in listed Indian company equity instruments on a repatriation basis under Schedule III (Investments by an individual person resident outside India, including an NRI or OCI, on a repatriation basis).
Investment Limits The amended framework prescribes the following investment limits for individual persons resident outside India, including NRIs and OCIs:

  • Individual Investment Limit: The holding of an individual investor shall remain below 10% of the total paid-up equity capital on a fully diluted basis.
  • Aggregate Investment Limit: The combined holding of all such eligible individual investors shall remain below 24% of the total paid-up equity capital on a fully diluted basis.

The total holding of an individual investor across all applicable schedules of the FEMA (Non-Debt Instruments) Rules must remain below the prescribed individual investment threshold of 10% of the paid-up equity capital of the Indian company on a fully diluted basis.

Breach of 10% Limit – Consequences
  • Must divest within 5 trading days of settlement
  • If not divested, the entire holding is reclassified as FDI, and no further portfolio investment is permitted
  • The company and depositories must be notified within 7 trading days via the Authorized Dealer’s designated branch
Border-Country Safeguard (New Proviso) Prior Government approval is mandatory where an investment by an individual resident outside India results in transfer of ownership or control of an Indian listed company to:

  • Entities or citizens of a country sharing a land border with India, or
  • Any investment where the beneficial owner is a citizen of such a country

This approval requirement applies equally to both acquisition of securities (Rule 12) and transfer/sale of securities (Rule 13).

Accordingly, any transaction resulting in a direct or indirect transfer of ownership or control to such investors must be evaluated from a regulatory approval perspective prior to its implementation.

FPI Investor Group Clarification (Schedule II) The total holding of Foreign Portfolio Investor including holding through an investor group across all applicable schedules of the FEMA (Non-debt Instruments) must remain below the prescribed individual investment threshold of 10% of the paid-up equity capital of the Indian company on a fully diluted basis.

For this purpose, the term “investor group” carries the same meaning as under the SEBI (Foreign Portfolio Investors) Regulations, 2019.

The amendment broadens investment opportunities for overseas investors (specifically foreign individual investors) and enhances the permissible investment limits for NRIs and OCIs. The changes are aimed at facilitating foreign capital inflows.

At the same time, the amendment reinforces India’s foreign investment compliance framework by retaining restrictions applicable to investors from countries sharing a land border with India and extending the scrutiny to investments where the beneficial owner is situated in, or is a citizen of, such jurisdictions. Consequently, investments involving citizens or beneficial owners from China, Pakistan, Nepal, Bangladesh, Bhutan, Myanmar, or Afghanistan will continue to be subject to the heightened regulatory oversight and approval requirements.

Click to download a copy of the Notification

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