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Bharat’s – FEMA & FCRA (2nd Edition) Including FDI policy by Kamal Garg




About Book:FEMA & FCRA will serve as a ready referencer for the Corporates, Chartered Accountants and other professionals involved, directly or indirectly, in matters pertaining to FEMA and FCRA. The book is duly amended to incorporate all the relevant circulars and notifications. This book is equipped with the following discussions spread across various Chapters:

  • Chapter 1 FEMA — An Introduction
  • Chapter 2 Non-debt Instrument — FDI, Transfer of Issue of Security by a Person Resident outside India and Acquisition and Transfer of Immovable Property in India
  • Chapter 3 Debt Instrument — Transfer of Issue of Security by a Person Resident outside India
  • Chapter 4 Foreign Investment in India — Master Directions of RBI
  • Chapter 5 Acquisition and Transfer of Immovable Property in India
  • Chapter 6 Transfer of Issue of Security by a Person Resident outside India
  • Chapter 7 Acquisition and transfer of immovable property outside India
  • Chapter 7A Foreign Exchange Management (Overseas Investment) Rules, 2022
  • Chapter 7B Foreign Exchange Management (Overseas Investment) Regulations, 2022
  • Chapter 7C Foreign Exchange Management (Overseas Investment) Directions, 2022
  • Chapter 8 Establishment in India of a branch office or a liaison office or a project office or any other place of business
  • Chapter 9 Remittance of Assets
  • Chapter 10 Acceptance and Making of Deposits
  • Chapter 11 Guarantees
  • Chapter 12 Borrowing and lending between a person resident in India and a person resident outside India
  • Chapter 13 Borrowing and Lending in Rupees
  • Chapter 14 Borrowing or Lending in Foreign Exchange
  • Chapter 15 Issue of Foreign Currency Convertible Bonds and Ordinary Shares
  • Chapter 16 External Commercial Borrowings, FCCB, Trade Credits and Structured Obligations
  • Chapter 17 Transfer or Issue of any Foreign Security – Overseas Investments including Direct Investment by Residents in Joint Venture (JV)/Wholly Owned Subsidiary (WOS) Abroad
  • Chapter 18 Current Account Transactions
  • Chapter 19 Capital Account Transactions
  • Chapter 20 Export of Goods and Services
  • Chapter 21 RBI’s instructions on Export of Goods and Services
  • Chapter 22 Master Circular on Import of Goods and Services
  • Chapter 23 Manner of Receipt from and Payment to a person Resident outside India
  • Chapter 24 Export and Import of Currency
  • Chapter 25 Possession and Retention of Foreign Currency or Foreign Coins
  • Chapter 26 Realisation, Repatriation and Surrender of Foreign Exchange
  • Chapter 27 Money Changing Activities
  • Chapter 28 Reporting under Foreign Exchange Management Act, 1999
  • Chapter 29 Discontinuation of Returns/Reports under Foreign Exchange Management Act, 1999
  • Chapter 30 Liberalised Remittance Scheme and Tax Collection at Source
  • Chapter 31 Money Transfer Service Scheme (MTSS)
  • Chapter 32 Master Direction – Opening and Maintenance of Rupee/Foreign
  • Currency Vostro Accounts of Non-resident Exchange Houses
  • (Updated as on September 08, 2020)
  • Chapter 33 Other Remittance Facilities
  • Chapter 34 Miscellaneous
  • Chapter 35 Compounding of Contraventions under FEMA, 1999
  • Chapter 36 Authorised Person, Adjudication and Appeal
  • Chapter 37 Foreign Contribution (Regulation) Act, 2010
  • Chapter 38 Invoicing and payments for international trade in Indian Rupee

The FEMA, 1999; Consolidated FDI Policy; FCRA, 2010 and the FCR Rules, 2011 have been provided in the Annexures to further add value to the book.

Author: Kamal Garg

About Author:

Kamal Garg :CA. Kamal Garg is a Fellow Member of The Institute of Chartered Accountants of India (ICAI) and a First Class Commerce Baccalaureate from Deen Dayal Upadhyaya College, University of Delhi and an academic resource partner in KGMA, Delhi. He has also qualified post qualification course on Diploma in Information System Audit (DISA) conducted by ICAI. Besides this he is also an Insolvency Professional registered with Insolvency and Bankruptcy Board of India (IBBI). He was also the member of Board of Studies (BOS) Study Material Research Group (2009-2010) of NIRC of ICAI and a special invitee member of Accounting Standards Board (ASB) [2012-2013 and 2020-2021] and Ind-AS (IFRS) Implementation Committee [2014-2015] of ICAI. He was also nominated as a special invitee member to the Committee on Banking, Insurance and Pension (2014-2015) of NIRC of ICAI. He is also the faculty resource of Ethical Standards Board (ESB) and Peer Review Board (PRB) of ICAI. He is also a key resource person for development and review of various study contents and webcasts for BOS of ICAI, such as study material and practice manual on Advanced Auditing for CA Final, eLectures for CA IPCC and CA Final studies, etc.

Besides being a regular guest speaker for IFRS and Management Development Programmes at various forums including ICAI and ICSI, he is also an author of over dozens of book(s) and commentaries on and including ‘IFRS and Ind AS Concepts and Applications’, ‘Concise Commentary on Companies Act’, ‘Companies Resolutions, Notices, Meetings and Minutes’, ‘Borrowings, Loans and Investments by the Companies – Law, Accounting and Taxation’, ‘NFRA – Law and Practice’, ‘Ind AS – a Ready Reckoner’, ‘Standards on Auditing – a Practitioner’s Guide’, ‘Concise Commentary on Insolvency and Bankruptcy Code, 2016’, Series of Books on Companies Act, 2013, ‘Corporate Social Responsibility’, ‘Guide to Tax Audit u/s 44AB’, ‘CARO, 2016’, ‘Statutory Audit Ready Reckoner’, ‘Forensic Accounting’, ‘Foreign Direct Investments in India’, Auditors’ Practice Manual’, ‘Handbook on Company’s Balance Sheet and Profit & Loss Account under Schedule III, ‘Handbook on Internal Auditing’, ‘Consolidated Financial Statements’, ‘Interim Financial Reporting’, ‘Guide to International Taxation’, ‘Understanding Goods and Service Tax (GST)’, ‘Corporate and Allied Laws including Insolvency and Bankruptcy Code’, ‘Insolvency and Bankruptcy Code – a Ready Reckoner’, ‘Professional Approach to Advanced Auditing’ for CA (Final) studies and ‘Systematic Approach to Auditing’ for CA (PCC) studies, mostly published by Bharat Law House Pvt Ltd.

He has to his credit the contribution of ‘Gist of Accounting Standards and Auditing and Assurance Standards’ for Vol. 2 of Company Law published by BLH and various articles for NIRC and CIRC of ICAI Newsletter on IFRS, Companies Act, IBC, FBT, MAT, US-SOX, CARO, FEMA, etc. and a series of articles on ‘Delhi Value Added Tax (DVAT) – Taxation, Accounting and Auditing Aspects’ for the Journal Tax and Corporate Referencer (TCR) including various articles on External Commercial Borrowings (ECB), Direct Taxes, and Foreign Investments for TCR.

He possesses a rich industry experience in the areas of Corporate Laws (like Companies Act, FEMA, Taxation, Foreign Collaborations, Joint Ventures, etc.), Audits and Management Consultancy.

About Publisher:Bharat is a ‘trade-name’ for a group of concerns, popularly known as Bharat Law House and Bharat Law House Pvt. Ltd. Bharat is one of the most reputed publishers of law books with an experience of over six decades. It possess a very diverse range of publications covering not only the area of taxation – direct and indirect – but also company law, insolvency capital market, finance, industrial law, foreign exchange, commercial, civil and criminal laws. The students publications for CA, CS, CMA, CFA, MBA, graduate and post-graduate studies have carved out a niche for themselves. The Publication House has a professionally qualified team with strong in-house capabilities. Their strength lies in the patronage of legal luminaries in every field. They strive for accuracy, authenticity and sincerity.

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