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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>Foreign currency account by resident individual permitted in specified cases including students, visitors, deputation salary arrangements, and LRS remittances.</h1> A resident individual may open a foreign currency account abroad in specified cases: a resident student for the period of study, a resident visiting a foreign country for the period of visit, persons attending an exhibition or trade fair to credit sale proceeds, and certain employees to remit or receive salary payable in India. Credits from India must comply with FEMA. Operational constraints require repatriation of balances on return for visiting residents, one month repatriation for exhibition proceeds, and treatment of student accounts as under the Liberalised Remittance Scheme on return.

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