Non-resident Special Rupee accounts require voluntary renunciation of repatriation while mirroring domestic account facilities. NRSR accounts allow eligible NRIs to hold rupee accounts in India only if they voluntarily renounce repatriation of funds and income; account facilities and interest mirror resident accounts, investments by non-residents remain subject to separate regulations, applications must use the prescribed form, account types include current, savings, recurring and fixed deposits, joint holding and nominations are permitted with remittance limits for non-resident nominees, overdrafts are subject to bank discretion, and transfers into NRSR from NRO/NRE/FCNR are allowed but not the reverse.