Taxmann’s FEMA & FDI Ready Reckoner by Taxmann – 25th Edition July 2026.

The FEMA & FDI Ready Reckoner (25th Edition, July 2026) is a comprehensive, topic-wise treatise that consolidates the entire law and practice of India’s foreign exchange and foreign investment regime into a single, quick-reference volume. Across 55 self-contained chapters, it spares the professional from cross-referencing multiple sources by weaving together the FEMA 1999 Act, the RBI’s Master Directions, A.P. (DIR Series) circulars, the consolidated FDI Policy, and the latest judicial precedents.

A True “Ready Reckoner” Architecture

This book earns its name through its granular, decimal-paragraph numbering system, allowing professionals to locate a precise point and act on it without wading through the bare Act.

• Foundations & Dealings: Covers Authorised Persons (updated for the 2026 Regulations), the Money Transfer Service Scheme (MTSS), and the realization, repatriation, and surrender of foreign exchange.

• Current Account & LRS: Detailed breakdowns of permissible and restricted current account remittances, including the heavily utilized Liberalised Remittance Scheme (LRS).

• Capital Account & FDI Policy: The core of the book. Analyzes FDI in Indian companies, LLPs, and startups. Features highly practical ‘At a Glance’ Sector Tables that map FDI limits and entry routes directly to the Non-Debt Instruments Rules.

Beyond FDI: Overseas Investment & Allied Laws

The compliance landscape extends far beyond inward investment. This 2026 edition provides an end-to-end view of India’s cross-border compliance requirements:

• Overseas Direct Investment (ODI): Guidelines for Indian entities making overseas investments, extending guarantees, and utilizing External Commercial Borrowings (ECB).

• Enforcement & Litigation: Integrated case law (Supreme Court, High Court, and Tribunal) sits alongside provisions regarding adjudication, penalties, appeals, and the compounding of contraventions.

• Allied Compliance Regimes: Goes beyond FEMA to cover the Prevention of Money Laundering Act (PMLA), the Foreign Contribution (Regulation) Act (FCRA), COFEPOSA, and the International Financial Services Centre (IFSC) regime.

Who Should Buy This Book?

• Authorised Dealer (AD) Banks & Forex Teams: Essential for treasury desks that must operate strictly within RBI Master Directions day-to-day.

• CFOs & In-house Legal Counsel: A mandatory reference for companies engaged in exports/imports, foreign investment, or overseas expansion (highly relevant for ventures like Destination Management Companies handling international clients).

• Chartered Accountants & Compliance Officers: The ultimate guide for structuring cross-border ownership, managing startup capital raises, and filing RBI returns (Form FC-GPR, FC-TRS, FLA).

About the Publisher

Taxmann’s Editorial Board Taxmann’s Research & Editorial Board comprises Chartered Accountants, Company Secretaries, and Lawyers working under the direction of Editor-In-Chief Mr. Rakesh Bhargava. Operating at the junction of legal expertise and editorial rigor, all content is sourced strictly from authorized statutory repositories and updated continuously to reflect the latest legislative changes, ensuring every insight is practice-ready, defensible, and reliable.