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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 Non Resident Account rules permit term deposits in designated currencies with prescribed remittance, conversion, and repatriation conditions.</h1> The FCNR(B) Scheme allows non-resident Indians to hold term foreign currency deposits with authorised dealers in designated currencies, funded by permitted remittances or transfers from NRE/FCNR accounts. Deposits must be in the designated currency or converted at the remitter's cost; fully covered swaps may be used. Interest, maturities, permissible debits/credits, and loans against deposits follow Reserve Bank directives and NRE-account rules. Repatriation is allowed free of inland exchange, authorised dealers must facilitate transfers between dealers, and transactions are reportable to the Reserve Bank.

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