Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
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The RBI amended the Foreign Exchange Management (Mode of Payment and Reporting of Non-Debt Instruments) Regulations, 2019, revising provisions related to mode of payment and remittance of sale proceeds for investments by persons resident outside India. Key changes include allowing inward remittances through banking channels or from foreign currency/rupee accounts for equity, FPI, LLP, FVCI, investment vehicle and IDR investments. Sale/disinvestment proceeds can be remitted abroad or credited to foreign currency/rupee accounts. Convertible notes issued by Indian startups can be subscribed through inward remittances or foreign currency/rupee accounts, with repayment/sale proceeds allowed for outward remittance or credit to such accounts.
The RBI amended the Foreign Exchange Management (Mode of Payment and Reporting of Non-Debt Instruments) Regulations, 2019, revising provisions related to mode of payment and remittance of sale proceeds for investments by persons resident outside India. Key changes include allowing inward remittances through banking channels or from foreign currency/rupee accounts for equity, FPI, LLP, FVCI, investment vehicle and IDR investments. Sale/disinvestment proceeds can be remitted abroad or credited to foreign currency/rupee accounts. Convertible notes issued by Indian startups can be subscribed through inward remittances or foreign currency/rupee accounts, with repayment/sale proceeds allowed for outward remittance or credit to such accounts.
Note: It is a system-generated summary and is for quick reference only.
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