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Taxmann FEMA & FDI Ready Reckoner Edition 2024


Taxmann FEMA & FDI Ready Reckoner Edition 2024

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Taxmann FEMA & FDI Ready Reckoner Edition 2024

Taxmann FEMA & FDI Ready Reckoner Edition 2024


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.

This book will be helpful for Companies dealing with foreign exchange, FEMA professionals, Legal and financial advisors, and Students and academicians in financial law.

The key features of this book are as follows:

  • [Topic-wise Commentary] on 50+ topics
  • [Comprehensive Analysis] with relevant Rules, Judicial Pronouncements, Circulars, Notifications and Master Directions issued by the Reserve Bank of India
  • [Focused Guides] are given in the book on the following topics:
    • Liberalised Remittance Scheme (LRS)
    • Overseas Investment
  • [Legal Context] This book covers laws relating to the following
    • Prevention of Money Laundering Act (PMLA)
    • Foreign Contribution (Regulation) Act (FCRA)
    • Conservation of Foreign Exchange and Prevention of Smuggling Activities Act (COFEPOSA)

The Present Publication is the 20th Edition & amended up to 5th January 2024. This book is authored by Taxmann’s Editorial Board. The coverage of this book is as follows:

  • FEMA – Overview
  • Authorised Person
  • Account in India by a 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 a Startup Company
  • Investment by Foreign Portfolio Investors
  • FDI in Investment Vehicle
  • FDI by FVCI
  • FDI – Investment in Securities by Funds, Foreign Central Bank, etc.
  • Overseas Investment by an Indian Entity
  • 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 outside India
  • Remittance of Assets
  • Branch/LO/Project Office in India by Foreign Entities
  • Indian Depository Receipts
  • Risk Management and Inter-Bank Dealings
  • VOSTRO Account for International Trading
  • 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
  • International Financial Services Centre (IFSC)

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About the author

Taxmann’s Editorial Board

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries and Lawyers. This team works under the guidance and supervision of Editor-In-Chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the Six Sigma approach to achieve the benchmark of zero error in publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorised and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Analytical write-ups should be provided on recent, controversial, and important issues to help the readers to understand the concept and its implications
  • It must be ensured that every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements must be supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied