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Foreign Exchange Management (Regularization of assets held abroad by a person resident in India) Regulations, 2015

FEMA - 348/2015-RB - Dated:- 25-9-2015 - RESERVE BANK OF INDIA Foreign Exchange Department Central Office Mumbai- 400 001 Notification No. FEMA. 348/2015-RB Dated: September 25, 2015 . G.S.R. 738 (E) - In exercise of the powers conferred by section 4 .....

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ons may be called the . ii. They shall come into force from the date of their publication in the Official Gazette. 2. Definitions:- In these Regulations unless the context otherwise requires, - i. Act means the Foreign Exchange Management Act, 1999 ( .....

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ively assigned to them in the Act 3. Save as otherwise provided in these regulations or with the general or special permission of Reserve Bank, no person resident in India shall continue to hold an asset located outside India for which a declaration .....

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r section 59 of the Black Money Act, in respect of any undisclosed asset located outside India and has paid the tax and penalty in accordance with the provisions of Chapter VI of the Black Money Act. Provided that where the declarant intends to conti .....

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