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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>Acceptance of deposits from non-residents treated as current account transactions under FEMA, permitting receipt and refunds without restriction.</h1> Acceptance of deposits from non-residents under section 160 is classified as current account transactions under FEMA; such receipts and any refunds are permitted freely under the foreign exchange regime, subject to compliance with the Companies Act and related corporate requirements.

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