Description
Taxmann Publications FEMA & FDI Ready Reckoner 17th Edition by Taxmann
This book provides complete and accurate information about all provisions of the Foreign Exchange Management Act, 1999 (FEMA). It also includes guidance on all practical issues faced by companies and FEMA professionals. Key features of this book are as follows:
[Topic-wise Commentary] on FEMA
[Analysis] with relevant Rules, Judicial Pronouncements, Circulars, Notifications and Master Directions issued by the Reserve Bank of India
Law Relating to the following
Prevention of Money Laundering Act
Foreign Contribution (Regulation) Act
COFEPOSA
The Present Publication is the 17th Edition & amended up to 11th July 2022. This book is authored by Taxmann’s Editorial Board. The coverage of this book is as follows:
FEMA – Overview
Authorised Person under FEMA
Account in India by Person Resident out of India
Accounts of Indian Residents in Foreign Currency
Receipt and Payment in Foreign Exchange
Realisation, Repatriation and Surrender of Foreign Exchange
Money Changing Activities
Money Transfer Service Scheme (MTSS)
Possession and Retention of Foreign Currency
Export and Import of Currency or Currency Notes
Remittances on Current Account
Liberalised Remittance Scheme (LRS)
Export of Goods and Services
Import of Goods and Services
Project Exports and Service Exports
Foreign Exchange Rates
Overview of Capital Account Transactions
Foreign Investment in India
FDI in Indian Company
Section Wise FDI Policy at a Glance
FDI – Downstream Investment, i.e. Indirect Investment
FDI through Rights, Bonus, Sweat Equity or Merger/Amalgamation
FDI – Transfer of Securities
FDI in LLP
FDI in GDR/ADR
Investment by NRI or OCI
FDI in Startup Company
Investment by Foreign Portfolio Investors
FDI in Investment Vehicle
FDI by FVCI
FDI – Investment in Securities by Funds, Foreign Central Bank, etc.
Investment by Indian Entity in JV/WOS Abroad
Guarantees
Insurance
Borrowing and Lending in Foreign Currency
Borrowing and Lending in Indian Rupees
Foreign Investment in Debt Instruments
External Commercial Borrowings
Trade Credit (TC) and Structured Obligations
Acquisitions and Transfer of Immovable Property in India
Acquisition and Transfer of Immovable Property out of India
Remittance of Assets
Branch/LO/Project Office in India by Foreign Entities
Indian Depository Receipts
Risk Management and Inter-Bank Dealings
VOSTRO Account of Non-Resident Exchange Houses
Industrial Policy of Government of India
Enforcement of FEMA
Penalties under FEMA
Appeals under FEMA
Compounding of Contraventions under FEMA
Prevention of Money Laundering Act
Foreign Contribution (Regulation) Act (FCRA)
COFEPOSA, 1974