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          Income Tax

          What is the objective of FEMA?

          FAQs on Provisions useful for non-residents

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          Foreign exchange regulation: FEMA facilitates external trade and payments and promotes an orderly foreign exchange market in India. FEMA's primary objective is to facilitate external trade and payments and to promote the orderly development and maintenance of the foreign exchange market in India. It governs procedures, formalities and dealings for foreign exchange transactions and classifies those transactions into two main categories: Current Account Transaction and Capital Account Transaction.
                            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.

                                  Foreign exchange regulation: FEMA facilitates external trade and payments and promotes an orderly foreign exchange market in India.

                                  FEMA's primary objective is to facilitate external trade and payments and to promote the orderly development and maintenance of the foreign exchange market in India. It governs procedures, formalities and dealings for foreign exchange transactions and classifies those transactions into two main categories: Current Account Transaction and Capital Account Transaction.


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