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        FEMA

        Rule 6A - When Articles Gifted for Personal use do not Amount to Foreign Contribution

        Foreign Contribution (Regulation) Rules, 2011

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        Gifts for personal use below specified market value are excluded from foreign contribution under the rules. Articles gifted for personal use whose market value in India on the date of gift does not exceed one lakh rupees are excluded from the definition of foreign contribution under sub-clause (i) of clause (h) of sub-section (1) of section (2) of the Foreign Contribution (Regulation) Rules, 2011; exclusion applies to articles given to a person for personal use and is determined by market value in India on the date of the gift.
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                            Gifts for personal use below specified market value are excluded from foreign contribution under the rules.

                            Articles gifted for personal use whose market value in India on the date of gift does not exceed one lakh rupees are excluded from the definition of foreign contribution under sub-clause (i) of clause (h) of sub-section (1) of section (2) of the Foreign Contribution (Regulation) Rules, 2011; exclusion applies to articles given to a person for personal use and is determined by market value in India on the date of the gift.


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