Resident status rules define who counts as resident and how realised foreign exchange is repatriated for regulatory purposes. The glossary defines the principal terms for the foreign exchange regulatory framework, distinguishing capital account transaction from current account transaction, specifying the scope of foreign currency, foreign exchange and foreign security, and identifying authorised persons and enforcement actors. It sets out resident status criteria and defines 'repatriate to India' to include selling realised foreign exchange to authorised persons or holding realised foreign exchange with them, and covers related concepts such as export, import, service and transfer.