https://www.taxtmi.com/acts?id=40944 Resident individuals may make ODI or OPI subject to the Liberalised Remittance Scheme. Permitted modes include direct investment in operating foreign entities with control, reinvestment as OPI, capitalisation of permitted receivables, security swaps on corporate reorganisations, rights and bonus issues, gifts, inheritance, sweat equity, minimum qualification shares, and ESOPs. Acquisition under ten percent without control is treated as OPI. Gifts and inheritance from Indian relatives or inheritance generally are permitted without limit, while gifts from non residents follow the Foreign Contribution (Regulation) Act. ESOPs offered globally to employees or directors may be acquired without limit. en-us Tue, 23 Aug 2022 15:22:56 +0530 Fri, 30 May 2025 11:22:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=40944 Resident individuals may make ODI or OPI subject to the Liberalised Remittance Scheme. Permitted modes include direct investment in operating foreign entities with control, reinvestment as OPI, capitalisation of permitted receivables, security swaps on corporate reorganisations, rights and bonus issues, gifts, inheritance, sweat equity, minimum qualification shares, and ESOPs. Acquisition under ten percent without control is treated as OPI. Gifts and inheritance from Indian relatives or inheritance generally are permitted without limit, while gifts from non residents follow the Foreign Contribution (Regulation) Act. ESOPs offered globally to employees or directors may be acquired without limit. Act-Rules FEMA Tue, 23 Aug 2022 15:22:56 +0530 https://www.taxtmi.com/acts?id=40944