https://www.taxtmi.com/circulars?id=54187 This Master Direction consolidates FEMA rules on foreign currency and deposit accounts for residents and non-residents, including permitted account types, eligible holders, credits, debits, repatriation, and tax compliance. It covers resident accounts such as EEFC, RFC, RFC(D), DDA, project office, SEZ, exporter and startup accounts, as well as overseas foreign currency accounts for studies, visits, employment, investment, and export realisation. It also sets out the framework for NRE, FCNR(B), NRO, SNRR and escrow accounts, together with nomination, designation on change of residence, and authorised dealer compliance. en-us Fri, 01 Jan 2016 00:00:00 +0530 Tue, 30 Jun 2026 17:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=54187 This Master Direction consolidates FEMA rules on foreign currency and deposit accounts for residents and non-residents, including permitted account types, eligible holders, credits, debits, repatriation, and tax compliance. It covers resident accounts such as EEFC, RFC, RFC(D), DDA, project office, SEZ, exporter and startup accounts, as well as overseas foreign currency accounts for studies, visits, employment, investment, and export realisation. It also sets out the framework for NRE, FCNR(B), NRO, SNRR and escrow accounts, together with nomination, designation on change of residence, and authorised dealer compliance. Circulars FEMA Fri, 01 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/circulars?id=54187