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ndsadvisors.com

FEMA Advisory · ICAI Registered Firm

FEMA Advisory every cross-border rupee, in compliance.

End-to-end FEMA advisory for NRIs, residents, and corporates — inbound investment, outbound investment, LRS, ECB, NRO / NRE accounts, RBI filings, and compounding of past contraventions.

The Foreign Exchange Management Act, 1999 governs every cross-border money movement involving India. Buying a foreign share, gifting USD to a relative abroad, accepting funding from overseas, or even continuing a resident bank account after moving abroad — all fall within FEMA's web.

Most FEMA breaches are not deliberate. They happen because individuals and businesses do not realise that residency status changes the rules, that some transactions need RBI filings within strict timelines, and that bank declarations are not just paperwork but binding statements.

At NDS Advisors, we handle FEMA across both directions — inbound investment (FDI in Indian companies, NRI investment in property and securities) and outbound investment (LRS, ODI in foreign companies, foreign branches). We also handle compounding applications where past contraventions need to be regularised.

Our FEMA Advisory & Compliance Services

01

FDI Compliance

FC-GPR, FC-TRS, and downstream investment filings for foreign investment in India.

02

ODI Compliance

Form ODI, APR, and overseas direct investment structuring.

03

LRS Advisory

USD 250,000 per individual scheme — purpose codes, TCS, and Form A2.

04

NRI Accounts

NRO, NRE, FCNR, and RFC account structuring under FEMA.

05

ECB Compliance

External Commercial Borrowing reporting and ECB-2 returns.

06

Compounding Application

Application to RBI for compounding of past FEMA contraventions.

07

Property & Inheritance

FEMA position on property purchase, sale, inheritance, and repatriation.

08

Annual Return on FLA

Foreign Liabilities and Assets return filing for Indian companies and LLPs.

Our Approach

1

Transaction Review

Cross-border transaction or holding reviewed against FEMA notifications.

2

Position Note

Written FEMA position with applicable regulation and limits.

3

Filing Strategy

Forms, timelines, and AD bank coordination plan drawn up.

4

Submission

Filings made through AD bank or RBI portal.

5

Closure

Acknowledgement obtained and records retained for future scrutiny.

Why It Matters

Inbound and outbound FEMA covered
FDI, ODI, ECB filings managed
LRS structuring across PANs
NRO / NRE / FCNR / RFC accounts
Compounding for past breaches
Property and inheritance FEMA support
FLA annual return filing
AD bank and RBI coordination

Frequently Asked Questions

Foreign Exchange Management Act, 1999 — the law governing all cross-border transactions involving India.

The Reserve Bank of India and the Directorate of Enforcement.

A facility to regularise past contraventions of FEMA by paying a monetary penalty.

No, FEMA replaced FERA in 1999 and is a civil law focused on facilitation, not prosecution.

No, resident accounts must be converted to NRO once an individual becomes NRI under FEMA.

Cross-Border FEMA Question?

Get FEMA advisory and filings done right — inbound, outbound, LRS, ECB, and compounding, all under one CA firm.

Talk to a FEMA Expert or call +91 9819 000 511