Taxmann's FEMA & FDI Ready Reckoner

FEMA & FDI Ready Reckoner 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 of all provisions of FEMA with relevant Rules, Judicial Pronouncements, Circulars, Notifications and Master Directions issued by Reserve Bank of India

Law Relating to the following

o Prevention of Money Laundering Act

o Foreign Contribution (Regulation) Act

o COFEPOSA

The Present Publication is the 15th Edition, and it is amended up to 30th June 2021. 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 Commerical 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

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