He recorded his statement as part of an investigation in connection with the alleged violation of the Foreign Exchange Management Act (FEMA), a report in the media said citing sources.
Ambani, aged 64, deposed at the Central probe agency's office in south Mumbai.
Earlier, the industrialist had appeared before the Enforcement Directorate (ED) in 2020 in connection with a money laundering case involving Yes Bank promoter Rana Kapoor among others.
In August 2022, the income-tax department issued a notice to Ambani under the anti-black money law.
The notice alleged that Ambani had evaded taxes amounting to Rs 420 crore on undisclosed funds held in two Swiss bank accounts, with a total value exceeding Rs 814 crore.
In March, the Bombay High Court granted an interim stay on the show-cause notice and penalty demand issued by the income-tax department in relation to the case.