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<h1>Foreign direct investment approval conditions require maintained NLEM production and R&D levels, with independent tax scrutiny applied.</h1> Approval for foreign investment is conditional on maintaining pre investment production levels of consumables and NLEM medicines and maintaining R&D expenditure at the highest prior three year level for five years; benchmarks are set by the highest of the three preceding financial years. Full information on any transfer of technology must be provided; no non compete may be imposed on the prospective investor; subsequent related acquisitions and all tax consequences, including capital gains, dividends, interest, treaty relief, anti avoidance applicability and valuation, will be independently examined by tax authorities and do not receive immunity from investigation.