Taxmann S Foreign Exchange Management Manual
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Taxmann S Foreign Exchange Management Manual
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Author :
language : en
Publisher:
Release Date : 2000
Taxmann S Foreign Exchange Management Manual written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2000 with Foreign exchange categories.
Taxmann S Fema Manual Set Of 2 Vols Compendium Of Amended Updated Annotated Text Of Acts Rules Regulations Notifications Master Directions Case Laws Etc On Fema Fcra Pmla Fdi
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Author :
language : en
Publisher: Taxmann Publications Private Limited
Release Date : 2024-02-11
Taxmann S Fema Manual Set Of 2 Vols Compendium Of Amended Updated Annotated Text Of Acts Rules Regulations Notifications Master Directions Case Laws Etc On Fema Fcra Pmla Fdi written by and has been published by Taxmann Publications Private Limited this book supported file pdf, txt, epub, kindle and other format this book has been release on 2024-02-11 with categories.
This unique book presents all aspects of the foreign exchange laws in India, including: • Foreign Exchange Management Act, 1999 (FEMA) • Rules & Regulations under FEMA • Notifications issued under FEMA • Master Directions updated till date • Memorandum of Instructions • Law Relating to Foreign Contributions • Law Relating to Prevention of Money Laundering • Foreign Direct Investments • Allied Acts/Rules & Guidelines • FEMA & FDI Ready Reckoner on 55+ Topics • FEMA Case Law Digest covering Section-wise digest of judgements of Supreme Court/High Courts & ATFE • RBI's Circulars & Clarifications The Present Publication is the 43rd Edition & amended up to 1st February 2024. This book is edited/authored by Taxmann's Editorial Board. It is a compendium of amended, updated & annotated text of the following laws: • Foreign Exchange Management Act (FEMA), along with the following: o 35+ Rules, Regulations & Directions framed under FEMA, arranged alphabetically & chronologically, that are issued by the Central Government & RBI o Notifications issued under FEMA § Basic Notifications ■ 25+ from the Central Government ■ 55+ from the RBI § 50+ Amending Notifications § Notifications ■ 55+ from the Central Government ■ 440+ from the RBI o 60+ Notifications issued under the Prevention of Money-Laundering Act o 20+ Master Directions updated till date o Memorandum of Instructions including PEM, ACM, GIM & LIM • Law Relating to Foreign Contributions along with the following: o 4+ Acts o Relevant Rules & Regulations o Notifications o Directions o Guidelines o Case Laws Digest o FAQs o SOPs & Charters, etc. • Law Relating to Prevention of Money Laundering along with the following: o Prevention of Money Laundering Act, 2002 o Relevant Notifications o 14+ Rules & Regulations o Relevant Directions • EURO Issue, Issue of Foreign Currency Convertible Bonds, Ordinary Shares through Depository Receipt Mechanism, Issue of Foreign Currency Exchange Bonds • 3+ Allied Acts/5+ Rules, Orders & Guidelines • Foreign Direct Investment (FDI) Policy along with the following: o Consolidated FDI Policy o 20+ Circulars & Press Notes (2017-23) • Tribunal, Appellate Tribunal and Other Authorities o Tribunal Reforms Act, 2021 o Relevant Sections of the Finance Act, 2017 o Tribunal (Conditions of Service) Rules, 2021 Along with the above, this book also features the following: • FEMA and FDI Ready Reckoner (Subject-wise Practical Guide to the Law on 55+ topics in 550+ Pages) • Case Law Digest from Supreme Court, High Courts & ATFE on: o FEMA o Foreign Exchange Regulation Act, 1973 • RBI's Circulars & Clarifications from 2000-23
Taxmann S Foreign Exchange Management Manual
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Author :
language : en
Publisher:
Release Date : 2006-01-01
Taxmann S Foreign Exchange Management Manual written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006-01-01 with Foreign exchange categories.
Taxmann S Fema Practice Manual Comprehensive Commentary On Fema Simplifying Complex Cross Border Transactions With Checklists Examples Case Studies Compounding Orders Case Laws
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Author : CA Sudha G. Bhushan
language : en
Publisher: Taxmann Publications Private Limited
Release Date : 2024-06-27
Taxmann S Fema Practice Manual Comprehensive Commentary On Fema Simplifying Complex Cross Border Transactions With Checklists Examples Case Studies Compounding Orders Case Laws written by CA Sudha G. Bhushan and has been published by Taxmann Publications Private Limited this book supported file pdf, txt, epub, kindle and other format this book has been release on 2024-06-27 with Law categories.
This book aims to simplify the fundamentals while providing exhaustive coverage of the relevant laws and regulations. It provides a comprehensive commentary on various sections, rules, and regulations under the Foreign Exchange Management Act (FEMA), making it a complete guide to foreign investment provisions. This book is a comprehensive resource for professionals and Authorized Dealer (AD) banks, enabling effective management and implementation of Foreign Exchange law in India. It is a one-stop solution for: • Professionals, including Chartered Accountants, Company Secretaries, Cost Accountants, and Lawyers • Chief Financial Officers (CFOs) of multinational and Indian companies • Authorised Dealer Banks • Students • Individuals interested in international transactions The Present Publication is the 3nd Edition, authored by CA Sudha G. Bhushan. It is amended up to 7th June 2024, with the following noteworthy features: • [In-depth Analysis] Detailed commentary on every section of FEMA, providing a thorough understanding of the law • [Essential Resource] A must-have for persons managing trade or capital account transactions • [Clear Guidance] Simplifies various provisions with easy-to-understand language and practical examples based on real case studies • [Key Concepts Explained] Breaks down essential concepts like Residential Status and Capital/Current Account transactions with numerous examples • [User-friendly Approach] Includes pictorial representations, checklists, examples, case studies, and RBI compounding orders to make complex laws comprehensible • [Practical Focus] Provides detailed guidelines and procedures for transactions, making it easy to understand and apply the law The contents of the book are as follows: • [Fundamentals] o This division covers the historical background and regulatory framework of FEMA, illustrating the paradigm shift from FERA to FEMA o It includes detailed commentary on current and capital account transactions, currency management, and the roles of regulatory bodies like the Reserve Bank of India (RBI) and the Central Government o This division also explains the balance sheet approach to evaluate transactions under FEMA and provides guidelines on maintaining foreign currency accounts • [Foreign Investment] o This unit provides an in-depth analysis of foreign investment regulations, including Foreign Direct Investment (FDI) and Foreign Portfolio Investment (FPI) o It discusses the governing regulations, types of foreign investments, entry routes, pricing methodologies, and downstream investments, offering practical insights for effective compliance and management • [Cross Border Assets] o This unit focuses on the acquisition and transfer of immovable property in India by non-residents and vice versa o It addresses the restrictions, procedural requirements, and conditions for repatriation of sale proceeds, ensuring a clear understanding of cross-border asset management • [Borrowings] o This unit discusses the various aspects of borrowings, including trade finance, External Commercial Borrowings (ECB), acceptance of deposits, and issuance of guarantees o It provides detailed guidelines on the procedures, compliance requirements, and benefits associated with different types of borrowings • [International Financial Services Centre (IFSC)] o This unit explains the strategic objectives, benefits, and regulatory framework of IFSCs o It highlights the promotion of investments in IFSCs by the Central Government and discusses the provisions related to overseas investment in and out of IFSCs • [Trade Transactions] o This unit covers the regulations governing exports, imports, and merchanting trade o It details the procedural requirements, obligations of exporters, realisation and repatriation of export proceeds, and the various types of exports, providing a comprehensive guide for trade-related transactions • [Contravention and Offences] o This unit addresses the consequences of non-compliance with FEMA, including the process of compounding, penalty provisions, adjudication procedures, and the role of the Enforcement Directorate o It provides practical examples and case studies to illustrate the compounding process and the implications of non-compliance • [Overseas Investment] o This unit provides a detailed framework of the new overseas investment regime, including definitions, pre-conditions, routes, and pricing guidelines for making overseas investments o It covers the roles and responsibilities of AD banks, reporting requirements, and the procedures for disinvestment and restructuring
Taxmann S Foreign Exchange Management Manual With Fema And Fdi Ready Reckoner Fema Case Law Digest Law Relating To Foreign Contributions Law Relating To Prevention Of Money Laundering
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Author :
language : en
Publisher:
Release Date : 2020
Taxmann S Foreign Exchange Management Manual With Fema And Fdi Ready Reckoner Fema Case Law Digest Law Relating To Foreign Contributions Law Relating To Prevention Of Money Laundering written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020 with categories.
Taxmann S Fema Fdi Ready Reckoner Topic Wise Commentary On 50 Topics Including Lrs Ifsc Etc Along With Relevant Rules Case Laws Circulars Master Directions Etc 2024
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Author : Taxmann
language : en
Publisher: Taxmann Publications Private Limited
Release Date : 2024-02-10
Taxmann S Fema Fdi Ready Reckoner Topic Wise Commentary On 50 Topics Including Lrs Ifsc Etc Along With Relevant Rules Case Laws Circulars Master Directions Etc 2024 written by Taxmann and has been published by Taxmann Publications Private Limited this book supported file pdf, txt, epub, kindle and other format this book has been release on 2024-02-10 with Law categories.
This book provides complete and accurate information about all provisions of the Foreign Exchange Management Act 1999 (FEMA). It also includes guidance on all practical issues faced by companies and FEMA professionals. This book will be helpful for Companies dealing with foreign exchange, FEMA professionals, Legal and financial advisors, and Students and academicians in financial law. The key features of this book are as follows: • [Topic-wise Commentary] on 50+ topics • [Comprehensive Analysis] with relevant Rules, Judicial Pronouncements, Circulars, Notifications and Master Directions issued by the Reserve Bank of India • [Focused Guides] are given in the book on the following topics: o Liberalised Remittance Scheme (LRS) o Overseas Investment • [Legal Context] This book covers laws relating to the following o Prevention of Money Laundering Act (PMLA) o Foreign Contribution (Regulation) Act (FCRA) o Conservation of Foreign Exchange and Prevention of Smuggling Activities Act (COFEPOSA) The Present Publication is the 20th Edition & amended up to 5th January 2024. This book is authored by Taxmann's Editorial Board. The coverage of this book is as follows: • FEMA – Overview • Authorised Person • Account in India by a Person Resident out of India • Accounts of Indian Residents in Foreign Currency • Receipt and Payment in Foreign Exchange • Realisation, Repatriation and Surrender of Foreign Exchange • Money Changing Activities • Money Transfer Service Scheme (MTSS) • Possession and Retention of Foreign Currency • Export and Import of Currency or Currency Notes • Remittances on Current Account • Liberalised Remittance Scheme (LRS) • Export of Goods and Services • Import of Goods and Services • Project Exports and Service Exports • Foreign Exchange Rates • Overview of Capital Account Transactions • Foreign Investment in India • FDI in Indian Company • Section Wise FDI Policy at a Glance • FDI – Downstream Investment, i.e. Indirect Investment • FDI through Rights, Bonus, Sweat Equity or Merger/Amalgamation • FDI – Transfer of Securities • FDI in LLP • FDI in GDR/ADR • Investment by NRI or OCI • FDI in a Startup Company • Investment by Foreign Portfolio Investors • FDI in Investment Vehicle • FDI by FVCI • FDI – Investment in Securities by Funds, Foreign Central Bank, etc. • Overseas Investment by an Indian Entity • Guarantees • Insurance • Borrowing and Lending in Foreign Currency • Borrowing and Lending in Indian Rupees • Foreign Investment in Debt Instruments • External Commercial Borrowings • Trade Credit (TC) and Structured Obligations • Acquisitions and Transfer of Immovable Property in India • Acquisition and Transfer of Immovable Property outside India • Remittance of Assets • Branch/LO/Project Office in India by Foreign Entities • Indian Depository Receipts • Risk Management and Inter-Bank Dealings • VOSTRO Account for International Trading • Industrial Policy of Government of India • Enforcement of FEMA • Penalties under FEMA • Appeals under FEMA • Compounding of Contraventions under FEMA • Prevention of Money Laundering Act • Foreign Contribution (Regulation) Act (FCRA) • COFEPOSA, 1974 • International Financial Services Centre (IFSC)
Foreign Exchange Management Manual With Foreign Exchange Laws Ready Reckoner
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Author :
language : en
Publisher:
Release Date : 2009-06-01
Foreign Exchange Management Manual With Foreign Exchange Laws Ready Reckoner written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009-06-01 with categories.
Taxmann S Cross Border Transactions Under Tax Laws Fema Practical Commentary Covering Income Tax Including International Tax Transfer Pricing Gst Customs Fema Etc With Case Laws
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Author : Dr. G. Gokul Kishore
language : en
Publisher: Taxmann Publications Private Limited
Release Date : 2023-05-26
Taxmann S Cross Border Transactions Under Tax Laws Fema Practical Commentary Covering Income Tax Including International Tax Transfer Pricing Gst Customs Fema Etc With Case Laws written by Dr. G. Gokul Kishore and has been published by Taxmann Publications Private Limited this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-05-26 with Law categories.
This book provides practical guidance based on judicial interpretation of the law and rules. It also provides an easy-to-understand commentary (with departmental clarifications) on cross-border transactions with respect to the following laws: • Income Tax (including International Tax & Transfer Pricing) • Goods & Services Tax (GST) • Customs • Foreign Exchange Management Act (FEMA) This book will be helpful for practitioners, members of the bar & bench and industry, and assessing officers. The Present Publication is the 3rd Edition, amended by the Finance Act 2023 and updated till 1st May 2023. This book is authored by Dr. Gokul Kishore & R. Subhashree, with the following noteworthy features: • [Easy-to-Understand Practical Commentary] covering: o Income Tax (including International Tax & Transfer Pricing) § Implications of International Transactions § Adoption of Appropriate Transfer Pricing (TP) § Comprehending the Creation of Permanent Establishment (PE) and Double Taxation Avoidance Arrangements (DTAA) § Ensuring Compliance with Withholding Obligations when payment is made to non-resident § Issues relating to Royalty & Fees for Technical Services (FTS), Tax Residency and Foreign Tax Credit (FTC) o GST § Examination of Cross-Border Services by applying Place of Supply & Export of Service provisions under the Integrated Goods and Services Tax Act (IGST), besides analyzing benefits to exporters o Customs § Valuation of Imported Goods under Customs Valuation Rules, when transaction value as declared by importer is not accepted § Availing Customs Duty Exemptions § Duty Remission and Rewards under various Export Promotion Schemes as provided in Foreign Trade Policy 2023 o FEMA § Compliance with Provisions of FEMA on Receipts and Payments for Export and Imports • [Exhaustive Discussion on both Basic Concepts and Issues faced by the Industry] combined with essential commentary on statutory provisions and the jurisprudence. • [Cross-references to other Chapters] wherever implications need to be understood The structure of the book is as follows: • [Chapter 1 | Customs Valuation] discusses Article VII of GATT, Customs Valuation Agreement, Section 14 of Customs Act, 1962, Customs Valuation Rules (for imported goods) and Export Valuation Rules with relevant judgments and orders. Pointers relating to transfer pricing issues have also been mentioned in this chapter • [Chapter 2 | Transfer Pricing] analyzes international transactions, associated enterprises, comparables, methods of determining Arms Length Price, TP challenges in India as per the UN TP Manual and judicial rulings, creation of marketing intangibles and TP issues relating to AMP expenses. TP assessment, adjustment and appellate remedy have also been included. To provide a 360° perspective, secondary adjustment, Country by Country Reporting (CbCr), thin capitalization, Cost Contribution Arrangements, intra-group services and cost-sharing arrangements have been succinctly covered • [Chapter 3 | Permanent Establishment & DTAAs] discusses taxing powers and sources of income. The concept of PE and types of PE have been explained through the relevant articles in various DTAAs, along with treatment by the Indian judiciary and ITAT. The attribution of profits to PE, which has significant practical implications, has also been discussed • [Chapter 4 | Incomes other than Business Income, Withholding Obligations and Foreign Tax Credit] is broad-based and to the extent relevant to cross-border transactions; it provides a commentary laced with practical guidance on residency, the definition of interest, jurisdiction to tax, dividends paid or received, taxation of royalty, FTS, salary, capital gains, other income, withholding obligations, FTC, the requirement to file the return and the concept of the representative assessee • [Chapter 5 | Import & Export under IGST Act] as applicable to import and export of goods, import of services and export of services, along with the provisions on the place of supply and refund mechanism, forms the fifth chapter • [Chapter 6 | Customs Exemption and Export Promotion Schemes under FTP] Considering the relevance to cross-border trade, Customs Duty exemptions and export promotion schemes under Foreign Trade Policy 2023 (FTP) have been discussed in the sixth chapter. • [Chapter 7 | Export and Import under FEMA & Regulations] Knowledge of obligations and provisions applicable to export and import under FEMA and regulations thereunder is integral to cross-border transactions. Therefore, a concise commentary on the same has been provided in Chapter 7 • [Chapter 8 | Dispute Resolution] Dispute resolution mechanisms under IGST Act and Customs Act, along with alternative dispute resolution under Income Tax Act, have been included. Chapter 8 also provides a broad overview of the statutory remedies available to exporters and importers
Taxmann S Foreign Exchange Law Practice
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Author : S. K. Gupta
language : en
Publisher:
Release Date : 1989
Taxmann S Foreign Exchange Law Practice written by S. K. Gupta and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1989 with Foreign exchange categories.
Foreign Exchange Management Manual Based On Fema 1999
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Author : Khilnani D T
language : en
Publisher:
Release Date : 2002
Foreign Exchange Management Manual Based On Fema 1999 written by Khilnani D T and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2002 with categories.