Description
CCH India Practitioner'S Guide To Foreign Exchange Management by CA Sudha G Bhushan
The book provides deep insight into Foreign Exchange Management Act, 1999. It contains section wise commentary of all the Sections under FEMA. All the Regulations and Rules under FEMA have been comprehensively discussed and have been divided, based on entity to which it is applicable. All the entities under the Act viz Limited Liability Partnership, Foreign Institutional Investors, Non-resident Indians, Residents, Corporate entities, AIFs, REITS, InvITs, Foreign Venture Capital Investor etc have been duly covered in detail.
Balance Sheet approach has been adopted in this publication, to ease the understanding of the applicability of various provisions of FEMA, 1999 to a company. Every heading of Balance sheet has been taken into account and related to the provision under FEMA, making it easier to understand the law especially for practitioners. The book provides Case studies, Checklists, illustrations and practical guidance into all most all the provisions under the Act. It also includes pictorial representation of the various Regulations and Rules for ease of reference. An exhaustive list of certification to be done by CA/ CS/ CWA under the FEMA is also given.
It incorporates a comprehensive and meticulous coverage of all new topics including 'FDI in Investment Vehicles', 'Rupee denominated Bonds' etc.
This book is a practical guide on FEMA and all the practitioners dealing with the subject including the Chartered Accountants, Company Secretaries, Cost Accountants, Lawyers Authorised dealer Banks and MBAs will surely find it to be of great value.
Key Features
1. Section wise commentary under FEMA
2. Entity wise description of applicability of provisions of FEMA
3. Commentary and compliance guidance on Rules and Regulations under FEMA along with FAQs
4. Case laws, Compliance Checklists, Questionnaire and pictorial representation
5. Due Diligence procedure and Model reports
6. Guide to Reporting under FEMA, ECBs, Exports, Overseas Investment
7. List of Certificate required by Chartered Accountant, Company Secretaries and Cost Accountants under FEMA, 1999
About the Author
CA. Sudha G. Bhushan is practicing Chartered Accountant. She has been member of Committee of International Taxation of WIRC, Institute of Chartered Accountants of India, Committee of women empowerment of Institute of Chartered Accountants of India and Member of Editorial Committee of WIRC of ICAI.
She has been providing guidance to her clients on the subject for more than a decade. With her in depth knowledge and exposure in the field, she has put emphasis on all the practical aspects under the Act and compliance guidelines. No other book provides such a comprehensive and meticulous coverage of the Act in the manner put by Author.