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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>Overseas direct investment accounts now allowed abroad subject to host country routing, use for JV/WOS investments and prompt repatriation.</h1> Indian parties may open, hold and maintain a Foreign Currency Account abroad for overseas direct investment where the host country mandates routing through a designated account. Eligibility requires compliance with FEMA overseas direct investment provisions and host-country rules. Remittances to the account must be used only for equity investment in JV/WOS; dividends and other entitlements must be repatriated to India within thirty days of credit. Annual debits/credits must be reported to the designated AD bank with a statutory auditor's certificate of compliance. The account must be closed immediately or within thirty days of disinvestment or cessation.

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