Non-resident bank accounts: account types, repatriability rules, permissible credits and debit restrictions, and taxation consequences. Non-resident individuals may open NRE, FCNR(B) and NRO accounts, each with defined eligibility, currency, deposit types and tenures, and distinct rules on permissible credits and debits. NRE and FCNR(B) accounts accept inward remittances and are largely repatriable; NRE income enjoys tax exemptions. NRO accounts receive legitimate rupee dues and transfers but are non repatriable except for current income and subject to prescribed remittance limits. Joint-holding, Power of Attorney operations, loan facilities, and conversion on change of residential status are governed by specified regulatory conditions.