CV

CA Intermediate · Corporate & Other Laws

Foreign Exchange Management Act, 1999

Chapter 6 · 0 formulas · 4 exam-critical pointers

Core concepts

  1. 01FEMA regulates external trade & payments; replaced FERA in 1999.
  2. 02Current account transactions generally permitted (Sec 5); capital account regulated.
  3. 03Authorised Persons: AD-Cat I/II/III, Full-Fledged Money Changers.
  4. 04Resident in India (Sec 2(v)): >182 days in preceding FY (subject to purpose-based exceptions).
  5. 05RBI is the regulator; Enforcement Directorate handles violations.

Flowchart

FEMA Transactions | Current A/c (Sec 5) -- generally free; some need RBI permission Capital A/c (Sec 6) -- RBI regulated (FDI, ECB, ODI, real estate) | Compounding (Sec 15) by RBI for civil contraventions

Exam-critical pointers

  • FEMA is civil law; FERA was criminal — fundamental shift.
  • FDI in India: automatic vs approval route; sectoral caps vary.
  • LRS limit: USD 250,000 per FY per resident individual.
  • Penalty: up to 3 times the sum involved (Sec 13). Compounding allowed.

Make it click