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<h1>Non-resident rupee account rules allow specified credits, debits and loans under prescribed Reserve Bank conditions and restrictions.</h1> The Non-Resident (External) Rupee Account Scheme permits eligible NRIs to open NRE accounts in various forms with authorised dealers/banks; credits permitted include inward remittances, foreign currency instruments deposited in person, transfers from NRE/FCNR accounts, interest and proceeds of securities/mutual funds originally funded by permissible sources, and specified refunds, while debits include local disbursements, remittances abroad, transfers to eligible accounts, and authorised investments or property purchases. Loans against NRE deposits are allowed to account holders and, subject to conditions, to resident third parties and overseas branches, with prescribed security, purpose, and Reserve Bank compliance.