JAIIB · PPB

Operational Asepcts Of Nri Business-II

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 full form of FCNR(B) and what type of account is it?

A

FCNR(B) stands for Foreign Currency Non-Resident (Banks) account. It is a term deposit account held in foreign currency by NRIs/PIOs, where both principal and interest are fully repatriable.

Q

What is the maximum amount an NRI can repatriate from an NRO account per financial year?

A

USD 1 million per financial year after tax payment.

Q

In which currencies can FCNR(B) deposits be held?

A

FCNR(B) deposits can be held in any freely convertible currency such as USD, GBP, EUR, JPY, CAD, and AUD as permitted by RBI from time to time.

Q

Can an NRE account be converted to a resident account upon return to India?

A

Yes, it must be redesignated as a resident account.

Q

What is the minimum and maximum tenure for FCNR(B) deposits?

A

FCNR(B) deposits have a minimum tenure of 1 year and a maximum tenure of 5 years.

Q

What is the currency denomination of an NRE account?

A

NRE accounts are maintained in Indian Rupees.

Q

Are interest earnings on FCNR(B) accounts taxable in India?

A

No, interest earned on FCNR(B) accounts is fully exempt from income tax in India for the duration of the NRI status of the account holder.

Q

Who bears the exchange risk in an NRE account?

A

The account holder bears the exchange risk.

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