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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>Restructuring of overseas investment requires arm's length valuation and certified documentation when diminution crosses prescribed thresholds, with AD bank filing.</h1> A person resident in India who has made ODI may permit restructuring of a loss making foreign entity's balance sheet provided reporting and documentation requirements are met and the diminution in outstanding dues after restructuring does not exceed the proportionate accumulated losses. If the original investment is above a prescribed high-value threshold or the diminution exceeds a prescribed proportion of outstanding dues, the diminution must be certified on an arm's length basis by a registered valuer under the Companies Act or a corresponding valuer/CPA in the host jurisdiction, with a certificate dated within six months submitted to the designated AD bank.

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