https://www.taxtmi.com/manuals?id=2861 The document sets out that under FEMA a "person" includes individuals, HUFs, companies, firms, AOPs, artificial juridical persons and agencies or branches; an individual is a person resident in India if resident in India for more than the prescribed period in the preceding financial year, subject to exceptions for leaving or staying abroad for employment, business or other purposes indicating intention to stay abroad. Corporate entities registered in India and branches owned or controlled by residents are treated as residents for FEMA transactional regulation. en-us Tue, 13 Jun 2023 13:28:00 +0530 Sat, 01 Jul 2023 12:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2861 The document sets out that under FEMA a "person" includes individuals, HUFs, companies, firms, AOPs, artificial juridical persons and agencies or branches; an individual is a person resident in India if resident in India for more than the prescribed period in the preceding financial year, subject to exceptions for leaving or staying abroad for employment, business or other purposes indicating intention to stay abroad. Corporate entities registered in India and branches owned or controlled by residents are treated as residents for FEMA transactional regulation. Manuals FEMA Tue, 13 Jun 2023 13:28:00 +0530 https://www.taxtmi.com/manuals?id=2861