Description
Taxmann FEMA and FDI Ready Reckoner 23rd Edition June 2025 by Taxmann's Editorial Board
FEMA & FDI Ready Reckoner is the definitive reference for all aspects of India's foreign exchange management, cross-border investments, and remittance regulations. This book has been meticulously updated to incorporate all statutory changes, circulars, and regulatory notifications up to 20th May 2025, ensuring readers have access to the most current legal framework governing FEMA and FDI in India.
This Ready Reckoner is an indispensable resource for:
Chartered Accountants, Company Secretaries, and Legal Practitioners advising on foreign exchange laws, FDI, and cross-border transactions
CFOs, Compliance Officers, and Finance Professionals in corporates, MNCs, and startups dealing with inbound or outbound investments
Banking and Financial Sector Executives handling forex operations, international remittances, or regulatory compliance
NRIs, OCIs, and Foreign Investors seeking clarity on permissible transactions, repatriation, and property acquisition
Policy Advisors, Academicians, and Students of law, finance, and management
The Present Publication is the 23rd Edition | 2025, amended up to 20th May 2025. This book is authored by Taxmann's Editorial Board with the following noteworthy features:
[Comprehensive Coverage] Exhaustively covers all practical, procedural, and legal aspects of FEMA and FDI, including the latest amendments, RBI circulars, and sectoral regulations
[Topic-wise Clarity] Chapters arranged thematically with a practical focus, from current and capital account transactions to investment instruments and sectoral policies
[Latest Developments] Incorporates new rules for LRS, ECBs, ODI, FDI in startups, debt instruments, IFSC, and compounding procedures
[Special Focus] Includes coverage of NRI/OCI regulations, external commercial borrowings, acquisition of immovable property, offences and penalties, and compliance with PMLA, FCRA, and COFEPOSA
[User-friendly] Includes detailed tables, cross-references, updated FAQs, and a comprehensive subject index for quick navigation
[Practical Aids] Contains checklists, process charts, model formats, and practical guidance on procedural aspects
[Authoritative & Trusted] A perennial bestseller and the most relied-upon reference for professionals, regulators, and institutions dealing with FEMA and FDI
The book provides in-depth treatment of, inter alia:
Liberalised Remittance Scheme (LRS), current and capital account transactions, bank accounts in foreign exchange
Foreign investment in India, including FDI, FPI, FVCI, and investment by NRI/OCI
Borrowing and lending in rupees and foreign currency, ECBs, trade credit, and structured obligations
Detailed treatment of export and import of goods and services, project exports, and service exports
Overseas investment by Indian entities, guarantees, insurance, and investment vehicles
Acquisition and transfer of immovable property in India and abroad by residents, NRIs, and foreign entities
Remittance of assets, enforcement, penalties, compounding, and appellate procedures under FEMA
Regulations relating to PMLA, FCRA, COFEPOSA, and IFSC operations
Branch/LO/Project Office regulations, money-changing activities, and risk management
The structure of the book is as follows:
Logical Sequencing – Begins with fundamental concepts, followed by step-wise progression through account operations, investment regulations, sector-specific FDI rules, borrowing/lending, and compliance procedures
Detailed Chapters – 55 chapters, each focusing on a discrete aspect—ranging from FEMA overview, Authorised Person, LRS, to sectoral FDI, ODI, ECBs, property transactions, and enforcement
Appendices & Index – Exhaustive list of acronyms, comprehensive subject index, and tables for ready reference