Guide to NRIs & PIOs Policies, Procedures & Taxation

About Guide to NRIs & PIOs (Policies, Procedures & Taxation)

PART I
Introduction & Background Material
PART II
Status of Resident
Chapter 1 Status of Resident
PART III
Foreign Direct Investment Policy in India
PART IV
Deposits and Bank Accounts
Chapter 1 Deposits
Chapter 2 Non-resident Ordinary Rupee Account
Chapter 3 Non-resident (External) Rupee Account
Chapter 4 Foreign Currency Non-resident Account
Chapter 5 SNRNR Account
Chapter 6 Acceptance of Deposits by Companies, etc.
Chapter 7 Acceptance of Deposits by Firms, etc. on Non-repatriation Basis
Chapter 8 Deposits in Foreign Currency Accounts Outside India of Proceeds of ECBS/ADRS/GDRS
Chapter 9 Escrow/Special Accounts by Non-resident Corporates for Open Offers/Delisting/Exit Offers
Chapter 10 India Millennium Deposits (IMDS)
Chapter 11 Rupee/Foreign Currency Vostro Accounts of Non-resident Exchange Houses
Chapter 12 Guidelines Relating to Accounts of Non-Resident Banks and FAQ
PART V
Foreign Currency Transaction Accounts
Chapter 1 Capital Account Transactions
Chapter 2 Current Account Transaction
PART VI
Investment in Shares and Securities
Chapter 1 Issue of Security in India by a Branch, Office or Agency of a Person Resident outside India
Chapter 2 Transfer or Issue of Security by a Person Resident Outside India under the Foreign Direct Investment Policy
Chapter 3 Investment Schemes in shares and securities Other than FDI Policy
Chapter 4 Other Provisions Relating to Investments in Shares
PART VII
Investment in Firm or Proprietary
Concern in India
PART VIII
Overseas Corporate Bodies (OCBS)
PART IX
Borrowing and Lending
Chapter 1 Borrowing & Lending in Indian Rupee
Chapter 2 Borrowing & Lending in Foreign Currency
PART X
Establishment of Branch or Liaison or
Project Office or Other Place of Business in India
PART XI
Acquisition and Transfer of Immovable Property
Chapter 1 Acquisition and Transfer of Immovable Property Outside India
Chapter 2 Acquisition and Transfer of Immovable Property in India
PART XII
Insurance
PART XIII
Status of Person Returning to India
PART XIV
Remittance of Assets
PART XV
Repatriation
PART XVI
Manner of Receipt and Payment, Export, Import, Realisation, Repatriation, Surrender, Possession,
Retention Realisation of Demand Drafts and
Cheques, in Foreign Currency, etc.
Chapter 1 Receipt and Payment in Foreign Exchange
Chapter 2 Export and Import of Currency
Chapter 3 Realisation, Repatriation and Surrender of Foreign Exchange
Chapter 4 Possession and Retention of Foreign Currency Regulations
Chapter 5 Encashment of Drafts and Cheques
PART XVII
PIO, OCI, International Credit and Debit Cards
Chapter 1 PIO and OCI Card
Chapter 2 International Credit Cards (ICCs)/International Debit Cards (IDCs)/Store Value Cards/Charge Cards/Smart Cards
PART XVIII
Foreign Investment in
Limited Liability Partnership in India
PART XIX
Adjudication Proceedings and Appeal,
Authentication of Documents and Compounding
Chapter 1 Adjudication Proceedings and Appeal
Chapter 2 Authentication of Documents
Chapter 3 Compounding Proceedings
PART XX
Taxation of NRI
PART XXI
FEMA and Allied Acts
Chapter 1 The Foreign Exchange Management Act, 1999
Chapter 2 The Foreign Contribution (Regulation) Act, 2010
Chapter 3 The Foreign Contribution (Acceptance or Retention of Gifts or Presentations) Regulations, 1978
Appendix I Compounding of Contraventions under FEMA, 1999
Appendix II Foreign Investments in India
Appendix III Features of various Deposit Schemes available to Non-Resident Indians (NRIs)
Appendix IV Facilities for Non Resident Indians (NRIs) and Persons of Indian Origin (PIOs)
Appendix V Account Opened by Foreign Nationals and Foreign Tourists
Appendix VI List of NRIs Commissioners
Appendix VII List of State Nodal Agencies