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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: residents may retain foreign investment income but must repatriate unused foreign exchange promptly.</h1> Under the Liberalised Remittance Scheme residents may retain and reinvest income earned on overseas investments; however, received, realised, unspent or unused foreign exchange, unless reinvested, must be repatriated and surrendered to an authorised person within a specified time-bound repatriation period, and additional repatriation requirements under the Overseas Investments Rules must be observed.

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