Taxmann Foreign Exchange Management Manual with FEMA and FDI Ready Reckoner & FEMA Case Laws Digest Edition June 2025

Taxmann FEMA Manual and FDI Ready Reckoner Edition 2025

Taxmann FEMA Manual and FDI Ready Reckoner Edition 2025

Description

Foreign Exchange Management Manual is the authoritative reference for India’s foreign exchange law and practice, providing a comprehensive and up-to-date consolidation of the Foreign Exchange Management Act, 1999 (FEMA), along with all associated rules, regulations, notifications, master directions, and relevant laws. This Edition presents a two-volume set, meticulously updated to incorporate all amendments and regulatory developments, including the latest FEMA & FDI regulatory regime, compounding procedures, liberalised remittance, and capital account transaction rules. With practical section-wise notes, comprehensive digests of case law, and a dedicated FEMA & FDI Ready Reckoner, this Manual serves as the gold standard for professionals and institutions engaging in cross-border transactions, foreign investments, and compliance with Indian exchange control law

This book is intended for the following audience:

• Chartered Accountants, Company Secretaries, Cost Accountants – For handling FEMA advisory, compliance, certification, due diligence, audits, and representation before authorities
• Corporate Legal & Secretarial Teams, CFOs, Treasurers – For practical, transaction-level guidance on foreign investment, borrowing, repatriation, property acquisition, and regulatory reporting
• Law Firms, Advocates, Consultants – For litigation, adjudication, appellate practice, enforcement, and case law research under FEMA, PMLA, FCRA, and allied laws
• Banks & Financial Institutions – For managing forex transactions, NRI/OCI accounts, overseas investments, export-import finance, and compliance with RBI circulars
• Multinational Companies & Start-ups – For structuring inbound and outbound investments, FDI/ODI compliance, and regulatory strategy
• Academicians, Researchers & Students – For a comprehensive study of exchange control law, policy developments, and legal interpretations

The Present Publication is the 46^th Edition | 2025, amended up to 15^th June 2025. This book is edited/authored by Taxmann’s Editorial Board, with the following noteworthy features:

• [Annotated FEMA Text] Complete and updated text of FEMA and rules/regulations framed thereunder, with expert commentary and cross-references
• [Comprehensively Updated] Integrates all statutory amendments, regulatory updates, and RBI/GOI policy changes up to 2025
• [RBI Master Directions & Circulars] Full text and consolidated list of Master Directions, circulars, and clarifications from 2000 to 2025
• [FDI, ODI, LRS Coverage] Detailed coverage of Foreign Direct Investment (FDI) policy, Overseas Direct Investment (ODI), Liberalised Remittance Scheme (LRS), and sector-specific rules
• [Practical Guidance] Ready Reckoner covering all operative provisions on capital and current account transactions, export-import, borrowing, lending, property, NRI/OCI regulations, compounding, enforcement, and penalty mechanisms
• [Case Laws Digest] Extensive, section-wise digest of Supreme Court, High Court, and Appellate Tribunal for Foreign Exchange (ATFE) decisions for nuanced interpretation
• [Allied Laws & Procedures] In-depth inclusion of Prevention of Money Laundering Act (PMLA), Foreign Contribution (Regulation) Act (FCRA), FDI Press Notes, FEDAI Rules, Asian Clearing Union Rules, etc.
• [Prescribed Forms & Notifications] Complete set of updated forms, notifications, and amending notifications for statutory compliance and procedural ease
• [Authoritative and Reliable] The most trusted and cited resource for FEMA, FDI, and allied laws, relied upon by the profession, regulators, and courts
• [Practical Utility] Equally valuable for day-to-day transaction compliance, advisory, audit, litigation, and strategic planning in foreign exchange and investment matters