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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>Borrowing and lending in foreign exchange: permitted cross border loans subject to account, approval and guarantee conditions.</h1> Permitted foreign exchange borrowing and lending include loans by Indian entities to wholly owned foreign subsidiaries/JVs; overseas bank borrowing by residents for execution of projects abroad or export-related finance consistent with approval conditions; importer supplier credit for short-term imports; trade-related lending from EEFC accounts to overseas customers with a bank guarantee where loans exceed specified thresholds; onlending by designated financial institutions from approved foreign borrowings; interest free loans to residents from close relatives abroad subject to maturity and receipt conditions; staff loans to employees of foreign branches under employer loan rules.

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