Foreign Exchange Management Manual
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.
The key features of this book are as follows:
[Topic-wise Commentary] on 50+ topics
[Analysis] with relevant Rules, Judicial Pronouncements, Circulars, Notifications and Master Directions issued by the Reserve Bank of India
Guide to Overseas Investment
Law 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 18th Edition & amended up to 6th December 2022. This book is authored by Taxmann's Editorial Board. The coverage of this book is as follows:
| Chapter No | Chapter name |
|---|---|
| DIVISION ONE | FEMA GLOSSARY |
| DIVISION TWO | FOREIGN EXCHANGE MANAGEMENT ACT, 1999 |
| Chapter: 1 | PRELIMINARY |
| Chapter: II | REGULATION AND MANAGEMENT OF FOREIGN EXCHANGE |
| Chapter: III | AUTHORISED PERSON |
| Chapter: IV | CONTRAVENTION AND PENALTIES |
| Chapter: V | ADJUDICATION AND APPEAL |
| Chapter: VI | DIRECTORATE OF ENFORCEMENT |
| Chapter: VII | MISCELLANEOUS |
| DIVISION THREE | RULES & REGULATIONS UNDER FEMA |
| DIVISION FOUR | NOTIFICATIONS UNDER FEMA |
| DIVISION FIVE | MASTER DIRECTIONS |
| DIVISION SIX | MEMORANDUM OF INSTRUCTIONS |
| DIVISION SEVEN | FOREIGN CONTRIBUTIONS |
| DIVISION EIGHT | PREVENTION OF MONEY LAUNDERING |
| DIVISION NINE | EURO ISSUE AND ISSUE OF FOREIGN CURRENCY CONVERTIBLE BONDS/ORDINARY SHARES THROUGH DEPOSITORY RECEIPT MECHANISM/ISSUE OF FOREIGN CURRENCY EXCHANGE BONDS |
| DIVISION TEN | ALLIED ACTS/RULES AND GUIDELINES |
| DIVISION ELEVEN | FOREIGN DIRECT INVESTMENT POLICY |
| DIVISION TWELVE | TRIBUNAL, APPELLATE TRIBUNAL AND OTHER AUTHORITIES |
| DIVISION THIRTEEN | FEMA & FDI READY RECKONER |
| Chapter : 1 | FEMA - Overview |
| Chapter : 2 | Resident and Non-Resident Person under FEMA |
| Chapter : 3 | Authorised Person under FEMA |
| Chapter : 4 | Foreign exchange rates |
| Chapter : 5 | Bank accounts and deposits in India by a person resident out- side India |
| Chapter : 6 | Foreign Currency Accounts that can be opened in India |
| Chapter : 7 | Foreign Currency Accounts that can be held outside India |
| Chapter : 8 | Vostro Rupee/Foreign Currency Accounts of Non-resident Exchange Houses |
| Chapter : 9 | Receipt and payment in foreign exchange |
| Chapter : 10 | Realisation, repatriation and surrender of foreign exchange |
| Chapter : 11 | Money Changing Activities |
| Chapter : 12 | Money Transfer Service Scheme |
| Chapter : 13 | Possession and Retention of Foreign Currency |
| Chapter : 14 | Export and Import of Currency or Currency Notes |
| Chapter : 15 | Current Account Transactions |
| Chapter : 16 | Liberalised Remittance Scheme (LRS) |
| Chapter : 17 | Export of Goods and Services |
| Chapter : 18 | Import of Goods and Services |
| Chapter : 19 | Project exports and Service Exports |
| Chapter : 20 | Capital account transactions |
| Chapter : 21 | Borrowing and Lending in foreign currency |
| Chapter : 22 | Borrowing and Lending transactions in Indian Rupee between Persons Resident in India and NRI/PIO |
| Chapter : 23 | Trade Credits |
| Chapter : 24 | Investments in foreign securities other than JV/WOS |
| Chapter : 25 | Acquisition and Transfer of Immovable Property under FEMA |
| Chapter : 26 | Remittance of Assets outside India |
| Chapter : 27 | Guarantee to or from person resident out of India |
| Chapter : 28 | Insurance |
| Chapter : 29 | Risk Management in Foreign Exchange |
| Chapter : 30 | Foreign Direct Investment in India (FDI) |
| Chapter : 31 | Industrial Policy of Government of India |
| Chapter : 32 | Issue of shares of Indian company to Non-residents |
| Chapter : 33 | Transfer of shares and convertible debentures |
| Chapter : 34 | Sector wise FDI Policy at a glance |
| Chapter : 35 | External Commercial borrowings |
| Chapter : 36 | Direct Investment by Residents in Joint Venture (JV)/Wholly Owned Subsidiary (WOS) Abroad |
| Chapter : 37 | Branch Office (BO)/Liaison Office (LO)/Project Office (PO) by foreign entities |
| Chapter : 38 | Issue of security in India by company outside India - IDR |
| Chapter : 39 | Reporting under Foreign Exchange Management Act, 1999 |
| Chapter : 40 | Enforcement of FEMA |
| Chapter : 41 | Penalties under FEMA |
| Chapter : 42 | Appeal under FEMA |
| Chapter : 43 | Compounding of Contraventions under FEMA |
| Chapter : 44 | Foreign Contribution (Regulation) Act (FCRA |
| Chapter : 45 | Prevention of Money Laundering Act |
| Chapter : 46 | COFEPOSA, 1974 |
| Chapter : 47 | Acronyms used in FEMA |
| APPENDIX: I | RBI’s Clarifications |
| APPENDIX: II | Relevant Provisions of Exchange Control Manual |
| APPENDIX: III | Foreign Exchange Regulation Act, 1973 |
| APPENDIX: IV | FEDAI Rules |
| APPENDIX: V | Asian Clearing Union (Procedure) Rules |
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