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          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.

          <h1>Foreign Currency Account definition clarifies offshore account scope and authorised dealer role under foreign exchange regulations.</h1> Regulation 2 defines key terms for the Foreign Exchange Management (Foreign Currency Accounts by a person resident in India) Regulations, 2015: 'Act' means the Foreign Exchange Management Act, 1999; 'Authorised dealer' means a person authorised under the Act; 'Foreign Currency Account' means an account held or maintained in a currency other than the currency of India, Nepal or Bhutan; 'Schedule' means the schedule to these Regulations; undefined words have the meanings assigned in the Act; definition of 'International Financial Services Centre' is included by insertion.

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