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Overseas investment transfer: permitted subject to conditions, approvals for restructurings and prohibition if initial investment was unlawful. Rule 17 permits transfer or liquidation of overseas equity held by Indian residents subject to prescribed limits, eligibility, pricing, documentation and reporting, allowing sales to eligible residents or non-residents. Transfers due to merger, amalgamation, demerger, buyback or liquidation require competent authority approval under applicable laws. Disinvestment requires that the transferor have no outstanding receivables at full disinvestment and have remained invested for the minimum holding period, subject to exceptions for wholly owned restructurings, and transfers are prohibited where the initial investment was not permitted under the Act.
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>Overseas investment transfer: permitted subject to conditions, approvals for restructurings and prohibition if initial investment was unlawful.</h1> Rule 17 permits transfer or liquidation of overseas equity held by Indian residents subject to prescribed limits, eligibility, pricing, documentation and reporting, allowing sales to eligible residents or non-residents. Transfers due to merger, amalgamation, demerger, buyback or liquidation require competent authority approval under applicable laws. Disinvestment requires that the transferor have no outstanding receivables at full disinvestment and have remained invested for the minimum holding period, subject to exceptions for wholly owned restructurings, and transfers are prohibited where the initial investment was not permitted under the Act.
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