Regulatory reference for practitioners

FEMA
Knowledge Base

A structured reference covering the FEMA Act, Rules, RBI Regulations, Master Directions, reporting Forms, a compliance timeline, and calculators for LRS/TCS, investment percentage and reporting due-dates — built for CA, GST and legal practice workflows.

Always confirm the current text against the official source before relying on it professionally — RBI updates Master Directions in place.

Regulatory universe

Explore FEMA by category

Jump straight into a category of the document database below.

Document intelligence

FEMA Document Database

Filter by document type, subject, year, status and issuing authority.

Regulatory chronology

FEMA Document Timeline

The most recently updated documents in the database, newest first.

Compliance utilities

FEMA & Cross-Border Calculators

For preliminary working only — verify current rates/thresholds against the Finance Act and the applicable RBI Master Direction for the relevant financial year.

LRS Remittance & TCS Estimator

Checks usage against the USD 2,50,000 per-FY LRS limit and estimates TCS on the remittance.

Enter values and calculate.

? Rate/threshold defaults are editable — verify current figures against the Finance Act and CBDT circulars for the applicable financial year.

Foreign Investment Percentage

Calculates the resulting foreign holding percentage from a capital contribution and total post-issue equity.

Enter values and calculate.

? Sectoral caps and entry routes vary widely — this is a plain percentage check only.

Reporting Due-Date Calculator

Pick a common FEMA filing, or set a custom day-offset from the trigger event.

Select a date and calculate.
Reporting library

FEMA Reporting Forms

Purpose, who files, filing authority and the applicable due date for each form.

LOCAL QUICK-REFERENCE SEARCH

Search the FEMA document & form index

This runs entirely in your browser against the curated database below — it matches keywords across titles, subjects and descriptions of every Act, Rule, Regulation, Master Direction and reporting Form, and links straight to the relevant entry. It is not a generative AI and does not fetch external content.

 
     
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