The Foreign Exchange Management Act, 1999

The Foreign Exchange Management Act, 1999

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Author : Commercial Law Publishers
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This 2025 edition of The Foreign Exchange Management Act, 1999 (FEMA 1999) reproduces the statute verbatim, updated to 20-2-2025, and reflects amendments under the International Financial Services Centres Authority Act, 2019. The volume binds in every current FEMA Rule & Regulation—from Current-Account and ODI/FDI Regulations, 2022 to LRS, ECB, Crypto-asset draft and IFSC transfer pricing norms. Concise short comments flag 2024 ODI two-layer test, ODI passive income cap, and 2023 import-settlement in rupee Vostro accounts.


Core statutory coverage

• Capital & current account — new Master Directions on ODI/FDI, ECB ceiling, trade credit.

• Authorised persons — AD Cat-I/II licencing, FFMCs, payment banks fintech sandbox.

• IFSC special regime — gift-city units, NR investment windows, unified single-regulation code.

• Inspection & compounding — ED/FIU-IND interface, e-compounding portal, penalty bands.

• Adjudication & appeal — RBI, ED special director, Appellate Tribunal & High Court writs.


This edition is particularly suited for

• In-house treasury, banking & fintech compliance teams.

• CA/CS consultants filing FLA, ODI return & compounding.

• Law firms handling ECB, FDI or crypto-exchange structuring.

• MBA & LL.M. students specialising in forex regulation.

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Shipping & Returns

Shipping
Orders are shipped within 3–5 working days (exceptions may occur). Deliveries within Delhi usually take 3–5 working days post-shipment, while deliveries outside Delhi may take 4–5 working days. International shipping is not available at present. Once your package has been dispatched, you will receive a confirmation email with a tracking number to monitor your order.

Returns
We do not accept returns or exchanges for books once sold. A return or replacement is only possible if the book delivered is damaged or if the wrong book has been sent. In such cases, customers are requested to contact us within 7 days of delivery with order details and proof (such as a photo of the book). Refunds will be processed once the returned books are received and inspected, and the amount will be credited in the original form of payment within 7 working days. Shipping charges will not be refunded unless the return is due to our error.

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We accept payments via Debit Cards, Credit Cards, UPI, Net Banking, and Cash on Delivery (COD) for your convenience.

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We accept payments via Debit Cards, Credit Cards, UPI, Net Banking, and Cash on Delivery (COD) for your convenience.

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We accept payments via Debit Cards, Credit Cards, UPI, Net Banking, and Cash on Delivery (COD) for your convenience.

About the author

Commercial Law Publishers

Commercial Law Publishers

Commercial has been bold enough to bring out Books, Commentaries and Referencers on hitherto untouched subjects like Legal Metrology. It has a record number of publications on excise and customs; several titles on direct taxes as well as Sales Tax.

Commercial, in a way has brought about a reform in legal publishing by bringing out high quality publications at affordable prices and is an highly ethical business enterprise. Commercial has withstood the market competition successfully over the years including competition from Foreign publishers and strives its best to serve the legal and corporate professionals better and better every day with its novel ideas and business strategy. Commercial is backed by a team of highly competent in-house professional experts supplemented by high profile authors who have stood by it for decades.

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