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of <h1>Finance Bill 2015 amends FEMA 1999: New clauses on debt instruments, capital transactions, and foreign exchange values.</h1> Section 46 of the Foreign Exchange Management Act, 1999, is amended by the Finance Bill, 2015. New clauses are added to sub-section (2), including the classification of debt instruments under section 6(7) and the permissible classes and limits of capital account transactions per section 6(2A). Additionally, clause (gg) is introduced to address the aggregate value of foreign exchange as per section 37A(1). These amendments align with changes to the Prevention of Money Laundering Act, 2002, as outlined in Part VII of the Bill, affecting sections 18, 34, 46, and 47 of the Act.
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