RBI Dispenses with Two Reporting Requirements for Reporting of Rupee Accounts for Authorised Dealer Banks

·         The RBI has dispensed with two reporting requirements with immediate effect under Para B.2(ii) and B.8(i) of Part B of A.P. (DIR Series) Circular No. 92 dated April 4, 2003.

·         Reporting of Rupee accounts: AD banks are no longer required to submit an annual, updated list of their offices/branches maintaining Rupee accounts of non-resident banks to the RBI Central Office by January 15 each year.

·         Reporting of temporary overdrawals: AD banks are also no longer required to report to the RBI Central Office temporary overdrawals by overseas branches/correspondents exceeding the permissible limit, where such overdrawals are not adjusted within five days.

·         The decision follows an RBI review of the existing reporting requirements.

·         The directions have been issued under Sections 10(4) and 11(1) of the Foreign Exchange Management Act (FEMA), 1999.

·         The dispensation removes periodic compliance and reporting obligations for AD banks while leaving other applicable permissions and approvals under law unaffected.

[A.P. (DIR Series) Circular No. 20 September 02, 2026]

Deposits and Accounts – Accounts of Non-resident banks

Please refer to Para B.2(ii) and B.8(i) of Part B of the A.P. (DIR Series) Circular No.92, dated April 4, 2003, in terms of which AD banks were required to:

a.   Furnish an up-to-date list of all its offices/branches maintaining Rupee accounts of non-resident banks, as at the end of December each year before 15th January of the following year to the Central Office of Reserve Bank, and

b.   Report temporary overdrawals by overseas branches/ correspondents over permissible limit, if not adjusted within five days, to the Central Office of Reserve Bank.

2. On a review, it has been decided to dispense with the above reporting requirements with immediate effect.

3. The directions contained in this circular have been issued under sections 10(4) and 11(1) of the Foreign Exchange Management Act, 1999 (42 of 1999) and are without prejudice to permissions/approvals, if any, required under any other law.