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of <h1>Foreign currency under section 2(m) of FEMA, 1999: Any currency that is not Indian currency.</h1> Foreign currency, as defined under section 2(m) of the Foreign Exchange Management Act, 1999 (FEMA), refers to any currency that is not Indian currency. This definition is part of a ready reckoner or reference guide that provides a quick overview of relevant laws, practices, and commentary related to foreign exchange management.
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