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FEMA & Cross-Border

Making sense of foreign exchange rules, remittances, and international transactions

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FEMA Export and Import Regulations, 2026 Explained

Realisation period, Export Declaration Form, EDPMS and import payment rules

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Article

Buying Property Abroad from India

FEMA, LRS and tax guide for Indians buying property abroad — Dubai, London, Singapore rules, 20% TCS, Schedule FA disclosure, rental income, and capital gains

  • FEMA
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Article

Documents Required for LRS Remittance

Purpose-wise document checklist for LRS remittances — education, investment, property, medical, gift — with Form A2, TCS thresholds, and bank requirements

  • FEMA
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Article

DTAA and Double Taxation Relief for LRS

Comprehensive guide to DTAA for LRS transactions — how to claim benefits, TRC & Form 41 filing, country-specific rates (USA, UK, UAE), and Form 146 certification

  • FEMA
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Article

FEMA Penalties & Compliance Guide

Comprehensive guide to FEMA penalties — Section 13 provisions, 3x penalty calculation, RBI compounding process, ED involvement, ₹2 lakh cap, and violation rectification

  • FEMA
Chartered Accountant certifying Form 146 for foreign remittance TDS compliance at a professional desk
Article

Form 145 and Form 146 Filing Guide

Step-by-step form filing process for foreign remittance TDS under Section 393(2)

  • FEMA
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Article

Form A2 for Foreign Remittance

Complete guide to filling Form A2 for LRS remittance — every field explained, RBI purpose codes, common rejection reasons, and bank-specific processes

  • FEMA
Comprehensive guide to India's Liberalised Remittance Scheme showing RBI compliance documents and foreign currency exchange
Article

Liberalised Remittance Scheme

Complete Guide to the Liberalised Remittance Scheme for FY 2026-27

  • FEMA
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Article

LRS for Education Abroad

Complete guide to LRS for education abroad — TCS rates (2% vs Nil), education loan exemption, parent vs student remittance strategy, and FEMA compliance

  • FEMA
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Article

Investing Abroad Under LRS

Complete guide to investing abroad under LRS — allowed assets, prohibited investments (crypto), Golden Visa, capital gains tax, Schedule FA, and FEMA compliance

  • FEMA
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Article

LRS for Travel, Credit Cards & Online Shopping

Complete guide to TCS on foreign travel, credit card international charges, forex cards, UPI payments, online shopping FEMA rules, and prohibited transactions

  • FEMA
NRI professional at an airport arriving in India with luggage and financial documents symbolising FEMA and tax transition
Article

NRI Returning to India: Complete FEMA, LRS & Tax Transition Checklist

Complete guide for NRIs returning to India — FEMA status change, NRO/NRE conversion, RNOR tax benefits, LRS eligibility, foreign asset declaration, and checklist.

  • FEMA
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Article

Outward Remittance from India

Complete guide to outward remittance from India — LRS process, RBI limits, TCS rates under Section 394(1), Form A2, FEMA compliance, and scrutiny triggers

  • FEMA
Chartered Accountant reviewing TCS on foreign remittance documents at a professional desk
Article

TCS on Foreign Remittance

Complete guide to TCS on foreign remittance under Section 394(1) for FY 2026-27 — rates, exemptions, education and tour package rules, refund process, and lower certificate application

  • FEMA