Foreign Currency Accounts for SEZ units allowed subject to receipt, usage and restriction conditions under amended FEMA regulations. A unit in a Special Economic Zone may open, hold and maintain a Foreign Currency Account with an authorized dealer provided all foreign exchange receipts of the unit are credited thereto; foreign exchange purchased in India against rupees requires prior RBI permission before credit; funds are to be used for bona fide trade transactions of the SEZ unit; balances are exempt from specified restrictions in the cited government notification; and funds in these accounts may not be lent or made available to any resident in India other than a SEZ unit.