TAXMANN: FEMA MANUAL JULY 2023 - 42nd Edition

This unique book presents all aspects of the foreign exchange laws in India, including:

• Foreign Exchange Management Act (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 50+ 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 42nd Edition & updated till 5th July 2023. 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:
• 35+ Rules, Regulations & Directions framed under FEMA, arranged alphabetically & chronologically, that are issued by the Central Government & RBI
• Notifications issued under FEMA
• Basic Notifications
• 25+ from the Central Government
• 50+ from the RBI
• 40+ Amending Notifications
• Notifications
• 50+ from the Central Government
• 440+ from the RBI
• 20+ Master Directions updated till date
• Memorandum of Instructions including PEM, ACM, GIM & LIM
• Law Relating to Foreign Contributions along with the following:
• 4+ Acts
• Relevant Rules & Regulations
• Notifications
• Directions
• Guidelines
• Case Laws Digest
• FAQs
• SOPs & Charters, etc.
• Law Relating to Prevention of Money Laundering along with the following:
• Prevention of Money Laundering Act, 2002
• Relevant Notifications
• 14+ Rules & Regulations
• 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 & Guidelines
• Foreign Direct Investment (FDI) Policy along with the following:
• Consolidated FDI Policy
• 20+ Circulars & Press Notes (2017-22)
• Summary Table of Section-wise FDI Policy
• Tribunal, Appellate Tribunal and Other Authorities
• Tribunal Reforms Act & Rules
• Relevant Sections of the Finance Act, 2017
• 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 50+ topics in 500+ Pages)
• Case Law Digest from Supreme Court, High Courts & ATFE on:
• FEMA
• Foreign Exchange Regulation Act, 1973
• RBI's Circulars & Clarifications from 2000-23