JAIIB · PPB

Foreign exchange remittance facilities for individuals

Chapter notes, video classes, MCQ practice tests and quick-revision one-liners for Principles and Practices of Banking — JAIIB.

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Q

What is the Liberalised Remittance Scheme (LRS) and who is eligible to use it?

A

LRS is an RBI scheme allowing resident individuals, including minors, to remit up to USD 250,000 per financial year abroad for any permissible current or capital account transaction.

Q

What is the full form of FEMA?

A

Foreign Exchange Management Act, enacted in 1999.

Q

What is the annual limit for remittances under the Liberalised Remittance Scheme (LRS)?

A

Under LRS, a resident individual can remit up to USD 250,000 (or its equivalent in other currencies) per financial year without seeking RBI approval.

Q

Under LRS, what is the maximum remittance allowed per financial year per individual?

A

USD 250,000 per financial year per resident individual.

Q

Which authority regulates foreign exchange remittance facilities for individuals in India?

A

The Reserve Bank of India (RBI) regulates foreign exchange remittances under the provisions of the Foreign Exchange Management Act (FEMA), 1999.

Q

Which form must be submitted by a resident for outward remittance under FEMA?

A

Form A2 must be submitted to the Authorised Dealer bank.

Q

What is FEMA and when did it replace FERA?

A

The Foreign Exchange Management Act (FEMA) is a civil law enacted in 1999 that replaced the Foreign Exchange Regulation Act (FERA) of 1973, shifting the focus from control to management of foreign exchange.

Q

What TCS rate applies on LRS remittances exceeding Rs. 7 lakh per year for general purposes?

A

20% TCS applies on LRS remittances above Rs. 7 lakh.

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