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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>Foreign currency accounts regulation: RBI consolidates rules on account types, repatriation and Vostro account governance</h1> The Master Direction consolidates FEMA based rules for opening, holding and maintaining foreign currency accounts and deposits, detailing resident account types (EEFC, RFC, RFC(D), Diamond Dollar, project/SEZ and other specialised accounts) with their permitted credits/debits, conversion/repatriation timelines, restrictions on lending against balances, change of status and nominee treatment. It also prescribes regimes for non resident accounts in India (NRE, FCNR(B), NRO, SNRR, Escrow), loan and operation limits, Power of Attorney constraints, tax and reporting obligations, and comprehensive directions governing Rupee Vostro and Special Rupee Vostro accounts including funding, conversion mechanics, prohibited forward INR trades, overdraft limits and periodic reporting requirements to the Reserve Bank.

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