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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>Startup definition revised under FEMA regulations; aligns startup recognition to DPIIT notification, affecting foreign currency account provisions.</h1> Amendment revises the regulatory meaning of startup for foreign currency account purposes by substituting explanations in Regulation 5 (sub reg E) and the explanatory note to paragraph 1(vii) of Schedule I of the EEFC Account Scheme to cross refer to government recognition under the 2019 notification as amended; the Regulations are titled as the Fourth Amendment Regulations, 2024, and commence upon publication in the Official Gazette.

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