**Executive Summary**
This notification, issued by the Ministry of Finance (Department of Revenue) on March 18, 2026, amends the previous notification S.O. 2565 (E) dated September 30, 2014. The document updates the monetary thresholds for specific case classifications under the Foreign Exchange Regulation Act, 1973, and the Foreign Exchange Management Act, 1999. The primary action involves substituting the value limits for cases listed under serial numbers 3 and 4 of the original regulatory table.
**Key Points / Main Content**
**Regulatory Authority**
* The amendments are issued under the powers conferred by Section 50 of the Foreign Exchange Regulation Act, 1973 (sub-sections 1 and 3).
* The notification also cites Section 49 of the Foreign Exchange Management Act, 1999 (sub-sections 3, 4, and 5) as the legal basis for these changes.
**Monetary Threshold Amendments**
* **Serial No. 3 Revision:** The entry in column (3) is updated to include cases involving an amount or value in excess of two crore rupees but not exceeding ten crore rupees.
* **Serial No. 4 Revision:** The entry in column (3) is updated to include cases involving an amount or value in excess of two crore rupees but not exceeding ten crore rupees.
**Administrative Details**
* The notification modifies the table structure of the principal notification (S.O. 2565 (E)) published on September 30, 2014.
* The document was signed by Rajeev Lochan, Under Secretary to the Government of India.
**Impact Analysis**
**Adjudicating and Enforcement Authorities**
**Impact**
Authorities responsible for processing cases under FERA and FEMA are now subject to revised jurisdictional or procedural thresholds. Cases involving amounts between ₹2 crore and ₹10 crore are now specifically categorized under Serial Nos. 3 and 4 of the regulatory table.
**Action Required**
Authorities must update their internal case classification systems and ensure that any proceedings initiated or pending from March 18, 2026, onwards are aligned with these new monetary limits.
**Legal and Compliance Stakeholders**
**Impact**
Legal professionals and compliance officers dealing with foreign exchange regulations must account for the synchronized threshold of ₹2 crore to ₹10 crore for the specified categories.
**Action Required**
Stakeholders must review existing and upcoming cases to determine if they fall under the revised definitions for Serial Nos. 3 and 4 and adjust legal strategies or filings accordingly to match the amended notification.
Key Entities Referenced
Foreign Exchange Management Act, 1999: The primary legislation providing the legal framework and authority under which these regulatory amendments are made.
Foreign Exchange Regulation Act, 1973: Legislation whose sections are cited and read in conjunction for the exercise of specific powers in this notification.
Notification S.O. 2565(E) dated 30th September, 2014: The principal policy document being amended to revise the monetary thresholds for cases involving foreign exchange.
Department of Revenue: The specific department under the Ministry of Finance responsible for issuing and implementing this regulatory amendment.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-18032026-271052
CG-DxLx-xEG-I1D8H0x3x2x0 26-271052
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असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 1332] नई ददल्ली, बुधिार, माच च18, 2026/फाल् गनु 27, 1947 13, 1947 26/पौष 17, 1947
No. 1332] NEW DELHI, WEDNESDAY, MARCH 18, 2026/PHALGUNA 27, 1947 ss, 1947 /PAUSHA 17, 1947
जित्त मंत्रालय
(रािस्ट्ि जिभाग)
अजधसचू ना
नई ददल्ली, 18 माच,च 2026
का.आ. 1397(अ).—केन्द्रीय सरकार, जिदेिी मुरा जिजनयमन अजधजनयम, 1973 (1973 का 46) की धारा 4 की
उपधारा (1) और (3) के साथ पठित धारा 50 और जिदेिी मुरा प्रबंधन अजधजनयम, 1999 (1999 का 42) की धारा 49
की उपधारा (3), (4) और (5) के द्वारा प्रदत्त िजियों का प्रयोग करत े हुए, भारत सरकार के जित्त मंत्रालय की अजधसूचना
संख्या का.आ. 2565 (अ), तारीख 30 जसतंबर, 2014 म ें जनम्नजलजखत संिोधन करती ह,ै अथाचत् :-
उक्त अजधसूचना की सारणी म,ें -
(क) क्रम स.ं 3 के सामने स्ट्तंभ (3) म,ें प्रजिजि के स्ट्थान पर जनम् नजलजखत प्रजिजि रखी िाएगी, अथाचत ् :-
“ऐसे मामले म ें जिनम ेंदो करोड़ रुपए से अजधक दकन्द्त ु दस करोड़ रुपए स ेअनजधक रकम या मल्ू य अंतिचजलत ह”ै ;
1934 GI/2026 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
(ख) क्रम स.ं 4 के सामने स्ट्तंभ (3) म,ें प्रजिजि के स्ट्थान पर जनम् नजलजखत प्रजिजि रखी िाएगी, अथाचत ् :-
ऐसे मामल े म ेंजिनम ें दो करोड़ रुपए स े अजधक दकन्द्तु दस करोड़ रुपए स ेअनजधक रकम या मल्ू य अंतिचजलत ह”ै ;
[फा. सं. के-11022/80/2011-एडी.ईडी.]
रािीि लोचन, अिर सजचि
ठिप्पण : मलू अजधसूचना स.ं का.आ. 2565(अ), तारीख 30 जसतंबर, 2014 द्वारा भारत के रािपत्र, असाधारण, भाग II,
खंड 3, उपखंड (ii) म ें प्रकाजित की गई थी ।
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 18th March, 2026
S.O. 1397(E).—In exercise of the powers conferred by section 50 read with sub-sections (1) and (3) of
section 4 of the Foreign Exchange Regulation Act, 1973 (46 of 1973) and sub-sections (3), (4) and (5) of section 49 of
the Foreign Exchange Management Act, 1999 (42 of 1999), the Central Government hereby makes the following
amendments in the notification of Government of India, Ministry of Finance number S.O. 2565 (E), dated the 30th
September, 2014, namely:-
In the said notification, in the Table,-
(a) against serial No. 3, in column (3), for the entry, the following entry shall be substituted, namely:-
"Cases involving an amount or value in excess of rupees two crore but not exceeding rupees ten crore";
(b) against serial No. 4, in column (3), for the entry, the following entry shall be substituted, namely:-
"Cases involving an amount or value in excess of rupees two crore but not exceeding rupees ten crore".
[F. No. K-11022/80/2011-Ad.ED]
RAJEEV LOCHAN, Under Secy.
Note : The principal notification was published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (ii) vide number S.O. 2565(E), dated the 30th September, 2014.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.