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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>Offshore Banking Unit operations limited to foreign exchange; transactions with residents barred without Reserve Bank permission.</h1> Offshore Banking Units in notified Special Economic Zones are not regarded as authorised dealers under the Foreign Exchange Management Act unless directed by the Reserve Bank, and general regulations do not apply except as provided. OBUs shall not transact with residents in India without Reserve Bank permission. OBUs may undertake foreign exchange business only, may deal with authorised dealers in India on a principal-to-principal basis, and may transact with SEZ units only within eligibility, ceilings and conditions prescribed; banking business under the Banking Regulation Act is confined to foreign exchange and subject to licence conditions.

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