Overseas investment by resident individuals permits ODI and OPI through specified routes, subject to eligibility and remittance ceilings.

Resident individuals may make ODI in eligible operating foreign entities and OPI, including reinvestment, generally within the Liberalised Remittance Scheme ceiling. Permitted routes include capitalisation of eligible dues, securities swaps, rights and bonus issues, gifts, inheritance, sweat equity, qualification shares, and employee ownership arrangements. Certain acquisitions through inheritance, sweat equity, qualification shares and employee arrangements may qualify as ODI despite financial services activity or controlled subsidiaries. Employee-linked acquisitions are available without limit where the prescribed connection with the overseas entity and globally uniform offer condition are met.

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