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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>Indian Residents Can Restructure Overseas Investments Under Rule 18 If Foreign Entity Faces Two Years of Losses</h1> A person resident in India who has made Overseas Direct Investment (ODI) in a foreign entity may permit restructuring under Rule 18 of the Foreign Exchange Management (Overseas Investment) Rules, 2022, if the foreign entity has incurred losses for the previous two years. The restructuring must comply with reporting and documentation requirements, ensuring that the diminution in the value of outstanding dues does not exceed the proportionate accumulated losses. If the diminution exceeds USD 10 million or 25% of the total outstanding dues, it must be certified by a registered valuer or equivalent authority. These provisions exclude mere asset revaluation without balance sheet restructuring.

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