Exemption from repatriation: specified foreign exchange categories need not be realised or repatriated, subject to Reserve Bank limits. Exemption from realisation and repatriation covers specified foreign exchange and receipts within limits set by the Reserve Bank, including possession of foreign currency or coins, operation of foreign currency accounts, foreign exchange acquired before independence held abroad with Reserve Bank permission, foreign exchange in India received by gift or inheritance from such pre independence holdings, and receipts from employment, business, trade, services, honoraria, gifts, inheritance or other legitimate means.