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Foreign Currency (Non-Resident) Account (Banks) Scheme, i.e. FCNR (B)

[Deposits in India by an NRI ]

The terms and conditions subject to which authorised dealers may open and maintain foreign currency accounts of NRIs under FCNR(B) schemes are specified in Schedule 2 to these Regulations as amended w.e.f. 3-10-2003. Generally, there is no change in the existing Part (B) scheme contained in Part B of Chapter 14 of ECM. As regards submission of data of inflows or outflows and outstanding deposits under the Scheme, the authorised dealers have to follow the procedure contained in paragraph 1 4B.10 of ECM, that is the Exchange Control Manual as advised by the RB! vide its Circular No.11 of 16.5.2000.

 
Deposits in India by an NRI ( Non-Resident Indian)
1. Introduction- Deposits in India by an NRI
2. Non-Resident (External) Account Scheme
3. NRE account to RFC account
4. Foreign Currency (Non-Resident) Account (Banks) Scheme, i.e. FCNR (B)
5. Non-Resident Ordinary Rupee(NRO) Account Scheme
6. Non-Resident (Non-Repatriable) Rupee (NRNR) Deposit Scheme
7. Non-Resident (Special) Rupee (NRSR) Account Scheme
8. Acceptance of deposit by a company in India from NRIs on repatriation basis
9. Acceptance Of Deposits By Indian Proprietorship Concernlfirm Or A Company From Nris On Non- Repatriation Basis
10. Full convertibility of deposit scheme Non-Resident Indians
11. NRNR, NRSR Accounts To Be Discontinued On Maturity
 
 
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Taxation in Business & Profession [Section 28 to 44]
Taxation in Business & Profession [Section 28 to 44]

Computation of income under the head 'Profits and Gains of Business or Professions' [Section 28 to 44]

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Tax Computation with Assessment of Salaried Person, HUF, Individuals
Tax Computation with Assessment of Salaried Person, HUF, Individuals.

Computation of Income with Assessment Under the Head 'Salary', 'HUF', 'Individuals'.


Indivisuals
HUF
Salaried Person
 
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