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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>Liberalised Remittance Scheme restrictions bar specified outward transfers, including margins, offshore FX trading, and certain capital flows.</h1> The Liberalised Remittance Scheme (LRS) excludes specific outward transfers: transactions barred under Schedule I and items restricted under Schedule II of the Current Account Rules; margins or margin calls to overseas exchanges or counterparties; purchase of FCCBs in the overseas secondary market; trading in foreign exchange abroad; capital account remittances to FATF identified non-cooperative jurisdictions; remittances to persons/entities designated by the Reserve Bank for terrorism risk; and gifting by a resident to another resident in foreign currency for credit to the latter's foreign currency account abroad-such remittances are not available under the Scheme.

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