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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>Residents Can't Open Foreign Currency Accounts in Indian Offshore Banking Units under Liberalised Remittance Scheme, per FEMA Guidelines.</h1> An Offshore Banking Unit (OBU) in India cannot be treated on par with a branch of the bank outside India for the purpose of opening foreign currency accounts by residents under the Liberalised Remittance Scheme as of April 6, 2023, according to the Foreign Exchange Management Act (FEMA) guidelines.

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