https://www.taxtmi.com/circulars?id=67780 Overseas investment by persons resident in India is regulated under FEMA through the Overseas Investment Rules, Regulations, and Master Direction, covering ODI, OPI, financial commitment, approval routes, reporting, and AD bank procedures. The framework defines key concepts such as foreign entity, Indian entity, control, subsidiary, equity capital, and financial commitment, and sets the conditions for permitted investments, including strategic sectors, startups, IFSC investments, deferred payment, pricing, transfer, restructuring, and immovable property abroad. It also prescribes documentation, UIN allotment, late reporting fees, restrictions, and compliance duties for authorised dealer banks. en-us Wed, 24 Jul 2024 00:00:00 +0530 Thu, 02 Apr 2026 11:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=67780 Overseas investment by persons resident in India is regulated under FEMA through the Overseas Investment Rules, Regulations, and Master Direction, covering ODI, OPI, financial commitment, approval routes, reporting, and AD bank procedures. The framework defines key concepts such as foreign entity, Indian entity, control, subsidiary, equity capital, and financial commitment, and sets the conditions for permitted investments, including strategic sectors, startups, IFSC investments, deferred payment, pricing, transfer, restructuring, and immovable property abroad. It also prescribes documentation, UIN allotment, late reporting fees, restrictions, and compliance duties for authorised dealer banks. Circulars FEMA Wed, 24 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67780