https://www.taxtmi.com/acts?id=40937 Transfer or liquidation of equity capital held by a person resident in India is subject to applicable investment or disinvestment conditions, pricing, documentation and reporting requirements. For disinvestment of overseas direct investment, full disinvestment otherwise than through liquidation requires that no investor receivables remain outstanding, and the investment must generally have been held for at least one year. These requirements are inapplicable to specified reorganisations among wholly owned foreign entities where the Indian entity's aggregate equity holding is unchanged or undiluted. Transfer is prohibited if the initial investment was not permitted. en-us Tue, 23 Aug 2022 15:17:41 +0530 Mon, 31 Aug 2026 15:45:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=40937 Transfer or liquidation of equity capital held by a person resident in India is subject to applicable investment or disinvestment conditions, pricing, documentation and reporting requirements. For disinvestment of overseas direct investment, full disinvestment otherwise than through liquidation requires that no investor receivables remain outstanding, and the investment must generally have been held for at least one year. These requirements are inapplicable to specified reorganisations among wholly owned foreign entities where the Indian entity's aggregate equity holding is unchanged or undiluted. Transfer is prohibited if the initial investment was not permitted. Act-Rules FEMA Tue, 23 Aug 2022 15:17:41 +0530 https://www.taxtmi.com/acts?id=40937