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of <h1>Master Circular: Remittance Rules for NRIs, PIOs, Foreign Nationals Under FEMA 1999, Valid for One Year.</h1> The Master Circular consolidates regulations for remittance facilities available to Non-Resident Indians (NRIs), Persons of Indian Origin (PIOs), and foreign nationals under the Foreign Exchange Management Act, 1999. It covers remittance of income, assets, and salary, with specific provisions for students and repatriation of property sale proceeds. The Circular outlines conditions under which remittances can be made, including tax compliance and documentary evidence requirements. It also specifies that these facilities are not available to citizens of certain countries. The Circular is valid for one year and will be updated annually.
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