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        FEMA

        Foreign Exchange Management (Permissible Capital Account Transactions) (Fourth Amendment) Regulations, 2015 - 345/2015-RB - Foreign Exchange Management

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        Real estate business definition narrowed to exclude certain construction activities and SEBI regulated REITs, clarifying capital account scope. The amendment substitutes Explanation (i) to Regulation 4(b) so that, for the purpose of that regulation, 'real estate business' does not include development of townships, construction of residential or commercial premises, roads or bridges, and Real Estate Investment Trusts (REITs) registered and regulated under the SEBI REITs Regulations, 2014.
                    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.

                          Real estate business definition narrowed to exclude certain construction activities and SEBI regulated REITs, clarifying capital account scope.

                          The amendment substitutes Explanation (i) to Regulation 4(b) so that, for the purpose of that regulation, "real estate business" does not include development of townships, construction of residential or commercial premises, roads or bridges, and Real Estate Investment Trusts (REITs) registered and regulated under the SEBI REITs Regulations, 2014.


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