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NRI & FEMA

98 articles on NRI & FEMA, authored by the Finin2min editorial team. Page 3 of 3.

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FEMA & International Tax
Trade Credits for Importers: Buyer’s Credit and Supplier’s Credit Controls

Import financing through buyer’s credit or supplier’s credit can reduce working-capital pressure, but it still needs import documentation, bank approval…

FEMA & International Tax
DTAA Relief and Form 10F: What an NRI Must File to Avoid Double Taxation

An NRI earning income in India that's also taxable in their country of residence isn't automatically protected from paying tax twice — claiming DTAA relief requ

FEMA & International Tax
Liberalised Remittance Scheme (LRS): Current Limits and Reporting Requirements

The Liberalised Remittance Scheme is the framework that lets a resident Indian send money abroad each year for education, travel, investment, or gifting — but t

FEMA & International Tax
ECB for Real Estate: Why Most Property Development Cannot Use This Route

Why ECB proceeds generally cannot be used for real estate activity under RBI end-use rules, and the specific carve-outs (affordable housing, integrated…

FEMA & International Tax
ECB Refinancing: Replacing an Existing Foreign Loan Under FEMA Rules

Conditions for refinancing an existing ECB under RBI rules — the residual maturity and all-in-cost tests that determine whether a refinancing is permitted.

FEMA & International Tax
ECB for Startups: Eligible Borrowers Under the Startup ECB Framework

The RBI ECB framework for DPIIT-recognised startups — the USD 3 million annual limit, flexible lender and end-use conditions compared to general ECB rules.

FEMA & International Tax
FDI in Defence Manufacturing: Automatic Route Cap and Government Route Beyond It

FDI policy for defence manufacturing in India — the 74% automatic route ceiling, when the government route beyond it applies, and the "access to modern…

FEMA & International Tax
FDI in E-Commerce: Marketplace vs Inventory Model Under FEMA Rules

Why FDI is allowed in the marketplace e-commerce model but not the inventory model — the ownership, pricing-control and vendor-concentration rules that decide…

FEMA & International Tax
FDI in Pharmaceuticals: Greenfield vs Brownfield Route Differences

FDI rules for pharmaceuticals — 100% automatic route for greenfield (new) projects vs 74% automatic / balance government route for brownfield (existing company)…

FEMA & International Tax
FDI in Print Media and Digital News: Current Sectoral Caps

FDI caps for print media and digital news under Indian foreign investment policy — why news-related media is capped and routed through government approval,…

FEMA & International Tax
FDI in Telecom: Automatic Route Limits and Government Approval Triggers

FDI policy for the telecom sector — the automatic route threshold, when government approval kicks in, and the security-clearance conditions that apply regardless…

FEMA & International Tax
Foreign National Married to an Indian Citizen: Property Purchase Rules Under FEMA

FEMA rules for a foreign national married to an Indian citizen buying property in India — the specific carve-out, funding requirements, and what remains…

FEMA & International Tax
Joint Property Purchase Between a Resident and an NRI: FEMA Funding Rules

FEMA and funding rules when a resident Indian and an NRI jointly buy property together — who can fund what, how the source of funds is documented, and…

FEMA & International Tax
Leasing Indian Property to a Foreign Company: FEMA Treatment of Long-Term Leases

FEMA treatment of leasing Indian property to a foreign company — why leases up to 5 years are not treated as "acquisition," and what changes for longer terms.

FEMA & International Tax
NRI Selling Agricultural Land in India: Why FEMA Restricts It Even for Inheritance

FEMA rules on agricultural land, plantation property and farmhouses for NRIs — why purchase is barred, inheritance is the narrow exception, and resale is…

FEMA & International Tax
Optionally Convertible Debentures vs ECB: Which FEMA Route Applies

Why an optionally convertible debenture issued to a non-resident is treated as debt (ECB) rather than equity (FDI) under FEMA — the compulsory-conversion test…

FEMA & International Tax
Repatriating Sale Proceeds of Inherited Property: The FEMA and RBI Approval Trail

How an NRI repatriates sale proceeds from inherited Indian property — the USD 1 million per financial year facility, NRO account route, and documentation (Form…

FEMA & International Tax
Rupee-Denominated Bonds (Masala Bonds): FEMA Treatment for Issuers

How Rupee-denominated bonds (Masala Bonds) work under FEMA — currency risk borne by the investor, treatment as ECB, and the reporting/eligibility conditions for…