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        FEMA

        Rule 32 - Miscellaneous

        Foreign Exchange Management (Non-debt Instruments) Rules, 2019
        Chapter IX
        ACQUISITION AND TRANSFER OF IMMOVABLE PROPERTY IN INDIA

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        Immovable property transactions must be through banking channels and comply with applicable tax and levy obligations. Rule 32 requires that any acquisition or transfer of immovable property under the Non debt Instruments rules be undertaken through banking channels in India and be subject to payment of applicable taxes and other duties or levies in India.
                          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.

                                Immovable property transactions must be through banking channels and comply with applicable tax and levy obligations.

                                Rule 32 requires that any acquisition or transfer of immovable property under the Non debt Instruments rules be undertaken through banking channels in India and be subject to payment of applicable taxes and other duties or levies in India.


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