Xerxes Antia and Agrima Choudhary The Reserve Bank of India (“ RBI ”) has notified the Foreign Exchange Management (Export and Import of Goods and Services) Regulations, 2026 (“ Regulations ”), which will come into force from October 01, 2026. The Regulations replace the erstwhile Foreign Exchange Management (Export of Goods and Services) Regulations, 2015.  For the first time, the export and import of goods and services have been comprehensively covered under a single set of regulations....

Xerxes Antia and Aanchal Merchant   It’s been over a decade since the concept of corporate social responsibility (“ CSR ”) was introduced under the Companies Act, 2013 (“ Act ”). CSR has catalysed thousands of projects across education, health, sanitation, skilling, and the environment. While a positive initiative for a country like India with its diverse demographic needs and its developmental needs, CSR has not achieved its full potential as most companies still approach it as a legal...

Xerxes Antia and Agrima Choudhary The Reserve Bank of India (“ RBI ”) has introduced 2 noteworthy relaxations through an amendment to the Foreign Exchange Management (Export of Goods & Services) Regulations, 2015, notified on November 13, 2025. These changes extend key statutory timelines and provide additional flexibility to Indian exporters and businesses engaged in cross-border trade.   A brief summary of the amendments is set out below.  Extension of timeline for realisation of export...