Format for providing information by a Payment Service Provider
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International Financial Services Centres Authority
IFSCA-FMPP0BR/3/2023-Banking
October 8, 2024
CIRCULAR
To,
All Payment Service Providers
Dear Sir/Madam,
Format for providing information by a Payment Service Provider (PSP)
-
In exercise of its powers under regulation 32 of the IFSCA (Payment Services) Regulations, 2024 (“the regulations”), the Authority hereby specifies the format for providing information to the Authority by a Payment Service Provider.
-
The details of the returns to be submitted is provided in Annexure I of this circular alongwith the periodicity of submission of such returns. Instructions for filing the returns are provided in Annexure II to this circular.
-
Auditor’s certificate of Net worth of PSP and Auditor’s certificate on Maintenance of Balance in Escrow Account/s shall be submitted in physical form or in soft copy form with the Unique Document Identification Number (UDIN) and the same shall be addressed to the Chief General Manager, Division of Payment and Settlement, Department of Banking, International Financial Services Centres Authority.
-
PSP’s declaration of Net Worth shall be submitted in physical form and the Authorised signatory for signing this certificate shall be the person/persons so designated by the Board of Directors of the PSP.
-
Other returns (i.e. Form 1A to Form 9), as applicable, shall be accepted in soft copy format (excel sheet) only. The same shall be sent by email to payment-services@ifsca.gov.in. The PSP shall give prior intimation to the Authority of the designated officials (along with their email addresses) who are authorised to submit such returns on behalf of the PSP and any change thereof.
-
Failure to submit the returns within the prescribed time period and/or providing incorrect information in the returns would be treated as a failure to comply with a condition of the authorisation as a PSP and the said PSP shall, inter alia, be liable for action under sub- regulation 1 of regulation 12 of the regulations.
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- Any queries relating to the returns shall be submitted only by email to payment- services@ifsca.gov.in.
Yours faithfully
(Supriyo Bhattacharjee) Chief General Manager Department of Banking
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Annexure I
Returns to be submitted by a Payment Service Provider
[See regulation 32]
Payment
Service /Activity/Service
obligation
Form and Submission period
Time limit for
submission
PSP’s declaration of Net
Worth
Annual
Within three months of
end of a financial year
Auditor’s certificate of Net
worth of PSP
Annual
Within six months of
end of a financial year
Auditor’s certificate on
Maintenance of Balance in
Escrow Account/s
Quarterly
Within 15 days of end
of a quarter
Account issuance service
Form 1A – Monthly
Form 1B – Half-yearly
Form 1C – Annual
of a month
of every half year
Within 15 days of the
end of a financial year
Cross- border and intra IFSC
money transfer service
Form 2A – Monthly
Form 2B – Half-yearly of a month
of every half year
Merchant acquisition service
Form 3A – Monthly
Form 3B – Half-yearly of a month
of every half year
E-money issuance service
Form 4 – Monthly
of a month
Escrow service
Form 5 - Monthly
of a month
Safeguarding of applicable
funds
Form 6 – Monthly
of a month
Information on agents
appointed by PSP
Form 7 – Half yearly
of every half year
Security of IT systems and
other infrastructure
Form 8 – Quarterly
of a quarter
Redressal of grievances
Form 9 – Quarterly
of a quarter
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PSP’s certificate of Net worth
(To be submitted by the PSP within three months of end of a financial year )
1.On behalf of (Name of PSP), I/we certify that the net worth of (Name of PSP) as on …………., arrived at as per the provisions of regulation 6 of the IFSCA (Payment Services) Regulations, 2024 stood at ………….
- The details for net-worth computation are given below:
Computation of net-worth of __________ as on _________
Particulars Amount Equity Share Capital
Add :
i. Preference shares compulsorily convertible into Equity capital
ii. Free Reserves
iii. Share Premium Account
iv. Capital Reserves (representing surplus arising out of sale proceeds of assets)
Less :
i. Revaluation Reserves
ii. Accumulated Losses
iii. Book Value of Intangible Assets
iv. Deferred Revenue Expenditure
Net-worth as on ________
( Authorised signatory)
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Auditor’s certificate of Net worth of PSP
(To be submitted by the PSP within six months of end of a financial year )
1.With reference to Regulation 6 of the IFSCA (Payment Services) Regulations, 2024 (“the regulations”), we have perused the records maintained by _________ (Name of PSP). On the basis of our perusal of the records, the audited/unaudited (strike off whichever is not applicable) financial statements for the financial year ended _______ and the information and explanations given to us, we certify that the (Name of PSP)’s net-worth computed in accordance with the paragraph 3 of schedule V of the regulations as on ________ is (currency) _______.
2.This certificate has been provided by us at the request of the Company
- The details for net-worth computation are given below:
Computation of net-worth of __________ as on _________
Particulars Amount Equity Share Capital
Add :
v. Preference shares compulsorily convertible into Equity capital
vi. Free Reserves
vii. Share Premium Account
viii. Capital Reserves (representing surplus arising out of sale proceeds of assets)
Less :
v. Revaluation Reserves
vi. Accumulated Losses
vii. Book Value of Intangible Assets
viii. Deferred Revenue Expenditure
Net-worth as on ________
(Signature of Auditor with seal )
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Auditor’s Certificate on Maintenance of Balance in Escrow Account/s
(To be submitted by the PSP within 15 days of end of a quarter )
(Name of PSP :
)
For the Period ( Start Date ) to ( End Date )
No. Information item Details 1. Escrow bank account/s :
i.Name of the Bank ii.Branch Address iii. Account No.
Outstanding Liability (i.e. value of outstanding e-money in wallets issued by the PSP and payments due to merchants) of the entity at the beginning of the quarter
Debits to Escrow account(s) during the Quarter :
a. Payments to merchants / payment
service providers towards
reimbursement of claims received
from them.
b. Payment to nodal bank ( IBU or IBC) for processing funds transfer instructions of the payment service user
c. Payments made to nodal bank towards settlement obligations from participation in payment systems
d. Payment towards applicable taxes
e. Refunds towards cancellation of transactions resulting in erroneous loading / reloading of transactions
f. Funds transferred to other escrow account (if any)
g. Any other payment due to the PSP as per terms of contract entered into with the Payment Service User (e.g. service charges,
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forfeited amount, commissions, etc.).
h. Any other debit as directed by the regulator
Credits to Escrow account(s) during the Quarter :
a. Payments received towards issue, load / reload of wallets, including through agents
b. Refunds received for failed / disputed / returned / cancelled transactions
c. Payments received from nodal bank towards settlement obligations from participation in payment systems . d. Funds received from other escrow account.
Balance in the Escrow bank account(s) balance at the end of the Quarter
(i) Whether the escrow account(s) had sufficient balance to cover the outstanding liability of the entity,
(a) on daily basis (for e-money issuance service)?
(b) no later than the next business day (for other payment services) ?
(ii) If response is “No” for (i)(a) or (i)(b) :
a. number of days of shortfall in balance
b. amount short in escrow account(s) on each of the days there was shortfall.
(iii) If response is “Yes” for (i)(a) or (i)(b), least amount by which escrow balance exceeded the outstanding liability of the PSP at EOD of any day during the quarter and the date thereof. Yes/No
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(i) Minimum balance in the escrow account(s) during the quarter (data to be provided separately for each escrow account)
(ii) Maximum balance in the escrow account(s) during the quarter (data to be provided separately for each escrow account)
Details of transfer between escrow accounts
Transfer from Transfer to Amount Date Remarks (if any)
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REGULATORY RETURNS
(Name of PSP :
)
For the Period ( Start Date ) to ( End Date )
Form 1A – Account issuance service (Monthly submission)
(To be submitted by the PSP within 15 days of the end of the month)
- Payment accounts that may store e-money: Total value of transactions during the reporting period Total number of transactions during the reporting period (a) Amounts placed by payment service users in payment accounts that may store e- money
(b) Amounts withdrawn by payment service users from payment accounts that may store e- money
-
Payment accounts that may not store e-money: Total value of transactions for the reporting period Total number of payment transactions for the reporting period (a) Transactions in payment accounts that may not store e- money
-
Number of payment accounts
Accounts that may store e-money Accounts that may not store e-money (a) Total number of payment accounts as at the beginning of the reporting period
(b) Number of payment accounts issued/opened during the reporting period
(c) Number of payment accounts closed during the reporting period
(d) Total number of payment accounts as at the end of the reporting period
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Form 1B – Account-issuance service (Half-yearly submission)
(To be submitted by the PSP within 15 days of the end of half year)
Form 1C – E-money account issuance service (Annual submission)
(To be submitted by the PSP within 15 days of the end of every year)
Total number
of payment
service users
as at the end
of the reporting
period
Total
number of
payment
accounts as
at the end of
the reporting
period
Total value
of e-money
transferred
for the
reporting
period
(a) Number of payment service users having
active accounts (i.e., number of payment
service users with at least one payment
account that has not been closed)
(b) Number of active payment accounts (i.e.
number of payment accounts that have not
been closed)
(c) Of the payment service users in (a) –
(i) number of payment service users whose total
value of e-money
withdrawn
from all
payment accounts held by them with the
PSP, in the year was :
a. less than $25,000 but not more than $25,000 b. More than $25,000 but not more than $50,000 c. More than $50,000 but not more than $75,000 d. More than $75,000
- Number of payment service users Total number of payment service users as at the end of the reporting period
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(d) Of the payment service users in (a), number of
payment service users who transferred any e-
money drawn from all payment accounts with the
PSP to a personal deposit account in the name of
the customer with a bank outside IFSC and total
value of e-money transferred over the reporting
period (How many payment service users
transferred e-money to their personal deposit
account with a bank outside IFSC and the value
of such transfer)
(e) Of the payment service users in (a), number of
payment service users who transferred any e-
money drawn from all payment accounts held with
the PSP to a personal deposit account in the name
of the customer with a bank in IFSC and total value
of e-money transferred over the reporting period
(How many payment service users transferred
e-money to their personal deposit account with
a bank in IFSC and the value of such transfer )
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Form 2A – Cross-Border and Intra IFSC Money Transfer service
(Monthly submission)
(To be submitted by the PSP within 15 days of the end of the month)
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Payment transactions involving receiving or arranging for the receipt of money
from any person in IFSC, whether as principal or agent, for the purpose of transmitting, or arranging for the transmission of the money to any person outside IFSC (outward cross-border money transfer) (see para 2(1)(i)(i) of the regulations) Total number of payment transactions for the reporting period Total value of payment transactions for the reporting period -
Payment transactions involving receiving or arranging for the receipt of money from a person outside IFSC, whether as principal or agent, for the purpose of transmitting, or arranging for the transmission of the money to any person in IFSC (inward cross-border money transfer) (see para 2(1)(i)(ii) of the regulations)
-
Payment transactions involving receiving or arranging for the receipt of money from a person outside IFSC, whether as principal or agent, for the purpose of transmitting, or arranging for the transmission of the money to any person outside IFSC (other cross-border money transfer) (see para 2(1)(i)(ii) of the regulations)
-
Payment transactions involving receiving or arranging for the receipt of money from a person in IFSC, whether as principal or agent, for the purpose of transmitting, or arranging for the transmission of the money to any other person IFSC (Intra IFSC money transfer)
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Form 2B – Cross-Border and Intra IFSC Money Transfer service
(semi-annual submission)
(To be submitted by the PSP within 15 days of the end of every half year)
A.In respect of outward cross-border money
transfer services where money was sent to :
Total number
of payment
transactions
for the
reporting
period
Total value of
payment
transactions
for the
reporting
period
- Persons resident in India
(a) money accepted from financial institutions (b) money accepted from other than financial institutions including :
(i) natural persons (ii) all other persons (includes any company or association or body of persons, corporate or unincorporated) - Persons resident outside India and outside IFSC (a) money accepted from financial institutions (b) money accepted from other than financial institutions including : (i) natural persons (ii) other persons (includes any company or association or body of persons, corporate or unincorporated)
B. In respect of inward cross-border money transfer services where money was accepted from :
Total number of payment transactions for the reporting period Total value of payment transactions for the reporting period
- Persons resident in India
(a) that are institutions regulated by one or more financial sector regulators
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(b) that are natural persons
(c) that are other persons (i.e. any company or
association or body of persons, corporate or
unincorporated)
- Persons resident outside India and outside IFSC
(b) that are natural persons
(c) that are other persons (i.e. any company or association or body of persons, corporate or unincorporated)
C. (a) In respect of other cross-border money transfer services where money was accepted from :
Total number of payment transactions for the reporting period Total value of payment transactions for the reporting period
-
Persons resident in India
(b) that are natural persons
(c) that are other persons (i.e. any company or association or body of persons, corporate or unincorporated) -
Persons resident outside India and outside IFSC
(b) that are natural persons
(c) that are other persons (i.e. any company or association or body of persons, corporate or unincorporated)
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C. (b) In respect of other cross-border money transfer services where money was sent to :
Total number of payment transactions for the reporting period Total value of payment transactions for the reporting period
-
Persons resident in India
(b) that are natural persons
(c) that are other persons (i.e. any company or association or body of persons, corporate or unincorporated) -
Persons resident outside India and outside IFSC
(b) that are natural persons
(c) that are other persons (i.e. any company or association or body of persons, corporate or unincorporated)
D. In respect of Intra IFSC money transfer services where money was accepted from :
Total number of payment transactions for the reporting period Total value of payment transactions for the reporting period
-
Person resident in India
(b) Being natural persons having a foreign currency account in IFSC (c) that are other persons (i.e. any company or association or body of persons, corporate or unincorporated) -
Persons resident outside India and outside IFSC
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(b) that are natural persons
(c) that are other persons (i.e. any company or
association or body of persons, corporate
or unincorporated)
E. Top 10 countries/ jurisdictions
Beneficiary
country /
jurisdiction
Total value of
payment
transactions for
the reporting
period
- to whom money is transmitted under outward cross-border money transfer service 1 2 … 10 Beneficiary country / jurisdiction Total value of payment transactions for the reporting period
- from whom money is received, under inward cross-border money transfer service
1 2 … 10
F. In respect of inward cross-border money
transfer services where a payment service
user receives the money, provide details of :
Total number
of payment
transactions
for the
reporting
period
Total value of
payment transaction
for the reporting
period
- Money deposited into payment service user’s account with an IBU/IBC
- Money credited into the wallet issued to the payment service user by the reporting PSP
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G. In respect of outward cross-border
money transfer services where a payment
service user remits money, provide details of:
Total number
of payment
transactions for
the reporting
period
Total value of payment
transaction for the
reporting
period
- Money withdrawn from the payment service user’s account with an IBU/IBC
- Money debited from the wallet issued to the payment service user by the reporting PSP
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Form 3A – Merchant Acquisition service (monthly submission)
(To be submitted by the PSP within 15 days of the end of the month)
- Merchant acquisition transactions accepted
and processed for:
Total number
of payment
transactions
for the
reporting
period
Total value of
payment
transactions
for the
reporting
period
(a) Merchants that are carrying on business
in IFSC or that are incorporated, formed,
or registered in IFSC
(b) Merchants that carrying on business in
onshore India and that are incorporated,
formed, or registered in onshore India.
(c) Merchants that carrying on business
outside IFSC and outside onshore India
and that are incorporated, formed, or
registered outside IFSCA and outside
onshore India
Form 3B – Merchant Acquisition service (semi-annual submission)
(To be submitted by the PSP within 15 days of the end of every half year)
- Payment transactions accepted or processed
Number of merchants (a)Merchants that are carrying on business in IFSC or that are incorporated, formed, or registered in IFSC (b) Merchants that carrying on business in onshore India and that are incorporated, formed, or registered in onshore India. (c) Merchants that carrying on business outside IFSC and outside onshore India and that are incorporated, formed, or registered outside IFSCA and outside
onshore India
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-
List the top 10 merchants by total number of payment transactions that have been accepted or processed, where the merchants are carrying on business in IFSC or that are incorporated, formed, or registered in IFSC Name of Merchant 1 2 3 ….. …..
-
List the top 10 merchants by total number of payment transactions that have been accepted or processed, where the merchants are carrying on business in onshore India and that are incorporated, formed, or registered in onshore India. Name of Merchant 1 2 3 ….. …..
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Form 4 – E-money Issuance service (monthly submission)
(To be submitted by the PSP within 15 days of the end of the month)
Details Amount (in respective FCY)
-
Total value of e-money issued during the month
-
Daily average of the total value of e- money issued during the month
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Form 5 – Escrow service (monthly submission)
(To be submitted by the PSP within 15 days of the end of the month)
- Information regarding Master Escrow account/s (MEAs)
Name of IBU/IBC
Account number and type
Total value of transactions
(Debit + Credit) during the
month
- Information regarding transactions through Digital Escrow accounts (DEAs)
Particulars Number of DEAs Value of funds available in /received in /paid from MEA/s in relation to the DEAs Open DEAs at the beginning of the month
Number of DEAs opened during the month
Number of DEAs closed during the month
Number of open DEAs at the
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Form 6 – Safeguarding of applicable funds (monthly submission) (To be submitted by the PSP within 15 days of the end of the month)
- Applicable funds held for cross border money transfer service, merchant acquisition service and escrow service.
Day Daily balance a) Amount of applicable funds held by the PSP for the purpose of providing cross border money transfer service, merchant acquisition service and escrow service. 1 2 … 30 31 b) Average daily balance for the month
- Applicable funds held for e-money issuance
service
Day Daily balance a) Amount of applicable funds held by the PSP for purposes of e-money issuance service 1 2 … 30 31 b) Average daily balance for the month
3.Where
applicable
funds are
safeguarded by
an undertaking,
from a
safeguarding
institution, to be
fully liable to
the customer
for the
applicable
funds
(a) Name of
safeguarding
institution 1
Day
Daily amount of applicable funds received by
the
PSP
and
deposited
with
safeguarding
institution 1
For the purposes of cross
border money transfer
service, merchant
acquisition service and
escrow service.
For the purposes
of e - money
issuance service
1
2
…
30
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Daily amount of applicable funds received by the PSP and deposited with safeguarding institution 2 (b) Name of safeguarding institution 2
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For the purposes of cross border money transfer service, merchant acquisition service and escrow service For the purposes of e- money issuance service
1 2 … 30 31
- Where applicable funds are safeguarded by a guarantee given by a safeguarding institution for the amount of the applicable funds (a) Name of safeguarding institution 1 Day Daily amount of applicable funds received by the PSP and deposited with safeguarding institution 1 For the purposes of cross border money transfer service, merchant acquisition service and escrow service. For the purposes of e- money issuance service 1 2 … 30 31 Daily amount of applicable funds received by the PSP and deposited with safeguarding institution 2
(b) Name of safeguarding institution 2 Day For the purposes of cross border money transfer service, merchant acquisition service and escrow service. For the purposes of e- money issuance service
1 2 … 30 31
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- Where
applicable
funds are
safeguarded
by depositing
the relevant
money in an
escrow /trust
account
maintained
with a
safeguarding
institution;
(a) Name of
safeguarding
institution 1
Day Amount
of daily
balance
in trust
account
Daily
amount
of
applicable
funds
received by the PSP and safeguarded by safeguarding institution 1 For the purposes of cross border money transfer service, merchant acquisition service and escrow service. For the purposes of e- money issuance service 1 2 … 30 31 (b) Name of safeguarding institution 2 Day Amount of daily balance in trust account Daily amount of applicable funds received by the PSP and safeguarded by safeguarding institution 2 For the purposes of cross border money transfer service, merchant acquisition service and escrow service. For the purposes of e- money issuance service 1 2 …
30
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Changes in safeguarding arrangements during the month (if any)
(a) Commencement
of new
safeguarding arrangement
Type of
Safeguarding
arrangement
Safeguarding
institution
Effective date of
commencement
(b) Discontinuation of existing
safeguarding arrangement
Type of Safeguarding arrangement Safeguarding institution Effective date of discontinuation
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Form 7 - Information on agents appointed by PSP (see Regulation 24(2))
(To be submitted by the PSP within 15 days of completion of every half year)
No.
Information item
Details
1.
Number of agents appointed
by the PSP (as on last date of
reporting period) – provide/
enclose the full list of Agents
(i) Have the requirements of regulation 24 (2) (b) complied with for all agents
(ii) If answer to (i) is “No”, give
the list of such agents
Yes/No
3.
Number of agents who are
group entities of the PSP -
provide/ enclose the full list of
such agents
(i) Have any entity considered for appointment of agent or appointed as agent has been rejected or terminated due to failure to satisfy KYC/AML requirements
(ii) If answer to (i) is “Yes”, give the list of such agents Yes/No 5. (i) Does the PSP have indirect access to a payment system (within and outside IFSC) through its agent
(ii) If answer to (i) is “Yes”,
give the list of such agents
and the relevant payment
system
(e.g.
Fedwire,
CHAPS, TARGET2 etc.)
Yes/ No
Payment transactions accepted, processed or executed by each agent listed at 1 Total number of payment transactions for the reporting period Total value of payment transactions for the reporting period
1 2 3 …
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Form 8 - Security of IT systems and other infrastructure
(see Regulation 28)
(To be submitted by the PSP within 15 days of end of a quarter )
No.
Information item
Details
1.
Date when the latest assessment of
the operational and security risks
was performed
Date when the latest assessment of the adequacy of the mitigation measures and control mechanisms to mitigate Operational and Security risks was performed
Were any deficiencies identified in
the assessment of adequacy of
mitigation measures?
Yes/ No
4.
Summarise
the
deficiencies
identified in question 4 (please
provide full details – add annexures
if necessary)
Date of last external audit of security measures
Summary of issues identified in last external audit of security measures (please provide full details – add annexures if necessary)
Summary of action taken to mitigate any issues identified in question 7
Number customer complaints during the reporting period root cause of which was the deficiency in the security of IT Systems
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Form 9 – Redressal of grievances (see Regulation 29) (To be submitted by the PSP within 15 days of end of a quarter )
Payment service
type
Open complaints
at the beginning
of the quarter
Complaints
received
during the
quarter
Complaints
resolved during
the quarter
Open
complaints at
the end of the
quarter
Account issuance
(including e-
money account
issuance)
Escrow
Cross border money transfer
Merchant acquisition
Details of complaints relating to Account issuance (including e-money account issuance)
Complaint type
Open
complaints at
the beginning
of the quarter
Complaints
received
during the
quarter
Complaints
resolved
during the
quarter
Open
complaints at
the end of the
quarter
(1) Relating to
Fees/charges/disclosures
(2) Transaction drop
(3) Fraudulent/ unauthorised use
(4) Non-updation of mobile number/ address
(5) Amount not credited back to source
(6) Cash back queries
(7) Promo code not working
(8) Issues relating to
setting of limits on Wallet
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(9) Inability to use wallet
(10) Problems in resetting password or login
(11) Delay in loading of Wallets
(12) Non-Delivery of goods/services from merchants
(13) Others (Please specify)
Ageing of complaints resolved during the quarter
Payment
service type
Within 48
hours
2 to 7 days
8 to 15
days
16 to 30 days
30 days Account issuance (including e- money account issuance)
Escrow
Cross border money transfer
Merchant acquisition
29
Annexure II Instructions for filing the returns
For the purpose of all the returns the term “year” shall mean a calendar year (i.e. commencing on January 1 and ending on December 31) unless specifically mentioned otherwise and associated terms like “half year” shall be construed along similar lines. The term “days” shall mean calendar days.
In case the last date of submission of a return is a holiday, the same may be submitted by the first working day following the holiday.
All amounts to be provided in absolute figures in the respective currency.
PSP’s declaration of Net Worth
a) Amounts in this certificate may be provided in USD or any other specified foreign currency
Auditor’s certificate of Net worth of PSP
a) Amounts in this certificate may be provided in USD or any other specified foreign currency
b) In case any other specified foreign currency is used, provide the value of Net Worth is USD by using the exchange rate for the last working day of the financial year
Auditor’s Certificate on Maintenance of Balance in Escrow Account/s
a) In case of multiple escrow accounts, details of all escrow accounts to be included in the certificate
b) Amounts in the certificate may be provided in the respective specified foreign currency in which the escrow account is opened
Form 1A, 1B and 1C
a) Total value of transactions in the above forms shall be reported separately for each currency in which the e-money was issued along with the corresponding number of transactions.
b) The term “withdrawn” in the above forms shall mean any payment transaction that results in a reduction in the amount of money or e-money in a payment account
30
c) For the purpose of reporting the “number of payment service users” and the “total number of payment service users as at the end of the reporting period” in the above forms, where a PSP issues two or more payment accounts to the same payment service user ( as identified by having the same unique identifier), the PSP shall treat all such payment accounts as belonging to one payment service user
d) “Unique identifier” shall mean a combination of letters, numbers or symbols used by a PSP to identify unambiguously, for the purposes of a payment transaction, (a) any payment service user that is a party to the payment transaction; and/or (b) any payment account.
Form 2A and 2B
a) Total value of payment transactions during the reporting period to be reported separately for each currency in which the payment transaction was undertaken along with the corresponding number of transactions.
b) “Financial institution(s)” shall have the same meaning as in section 3(c) of the International Financial Services Centres Authority Act, 2019
c) “Persons resident in India” and “Persons resident outside India” shall have the same meaning as in sections 2(v) and 2(w) of the Foreign Exchange Management Act, 1999.
Form 3A and 3B
a) Total value of payment transactions during the reporting period to be reported separately for each currency in which the payment transaction was undertaken along with the corresponding number of transactions.
- Form 4
a) Actual number of days in the month to be used for calculating the daily average
of the total value of e-money issued during the month
- Form 5
a) Total value of payment transactions during the reporting period to be reported separately for each currency in which the payment transaction was undertaken along with the corresponding number of transactions.
- Form 6
a) Daily balance to be reported separately for each specified currency
b) Actual number of days in the month to be used for calculating the average daily balance for the month
31
- Form 7
a) Total value of payment transactions for the reporting period to be reported for each specified currency
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