Remittance of assets: non residents may remit from NRO balances, sale proceeds or inherited assets under FEMA conditions. Permitted remitters under FEMA include foreign nationals of non Indian origin (other than Nepal/Bhutan/PIO), NRIs/PIOs, Indian entities, and branches established in India by non residents; remittances up to USD 1 Million in a financial year are allowed from NRO account balances (subject to an undertaking), sale proceeds of assets, and assets arising from legacy, inheritance or deed of settlement. Employers may remit contributions for expatriate pension arrangements and entities may remit winding up proceeds on production of requisite documents.