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印度政府放開了外匯管制,經常帳戶內的盧比可以自由兌換。即便是非居民的資本帳戶也幾乎可以完全兌換盧比。外商直接投資獲得的利潤、股息和出售投資所得收益均可全額匯回。印度公民的在印收入資本帳戶需受相關限制。

印度儲備銀行下屬的外匯部負責執行《1999年外匯管理法》。《外匯管理(將證券轉移至印度境外居民)法規》負責管理印度境外居民的證券轉移,該法規經常進行修改。

在印投資資本和獲利的匯回

1.除海外印度人明確選擇在非匯回方案下進行投資的情況外,只要符合產業部門的政策,所有的外商投資都可以自由匯回。外商投資所獲之股息可以通過授權交易商自由匯回。

2.非居民無需提前獲得印度儲備銀行之批准即可在股票交易所出售股票;若非居民是在可匯回的基礎上持有股票,且獲得了由所得稅管理機構頒發的必要NOC/所得稅完稅證明,即可通過銀行,按相關程式匯回股票。

3.對於通過私募安排來出售股票的情況,印度儲備銀行地區事務辦公室將根據2000年5月第FEMA.20/2000 RB號通告第10.B所規定的指導方針,向印度公司中獲得承認的外國股票頒佈許可。獲得認可的股票的銷售價格需根據上述通告第10B(2)決定。

4.利潤、股息等(被劃分為經常帳戶交易的匯款)可自由匯回。

非居民購買不動產

如印度境外居民已獲得印度儲備銀行的許可在印度成立分支機搆、辦事處或其他營業處(不包括聯絡辦事處),根據印度儲備銀行的一般許可規定,此等人士可為從事相關活動而購買所需要或附帶的不動產,不過在這種情況下,購買者需在購買不動產90天內以規定格式向印度儲備銀行提交一份聲明。

非印度籍外國居民在獲得印度儲備銀行頒佈的許可購買不動產之後,在沒有預先獲得印度儲備銀行許可的情況下不能出售所購買不動產。具體資訊請參考2000年頒佈的外匯管理條例(2000年5月3日第FEMA.21/ 2000-RB號通告)。

海外印度人購買不動產

海外印度人(NRI)可以購買的方式在印度獲得除農舍/種植園以外的不動產,可將除農舍/種植園以外的不動產轉讓給居住在海外的印度居民,或具有印度血統但居住在海外的人士,或居住在印度的人士。

《2000年印度外匯管理法》

Notification No.FEMA 7 /2000-RB dated 3rdMay 2000

RESERVE BANK OF INDIA

(EXCHANGE CONTROL DEPARTMENT)

CENTRAL OFFICE

MUMBAI 400 001

In exercise of the powers conferred byclause (h) of sub-section (3) of Section 6, subsection (2) of Section 47 of theForeign Exchange Management Act, 1999 (42 of 1999), the Reserve Bank herebymakes the following regulations relating to acquisition and transfer ofimmovable property outside India, namely :

1.Short title and commencement :

i)These regulations may be called the ForeignExchange Management (Acquisition and transfer of immovable property outsideIndia) Regulations, 2000.

ii)Theyshall come into force on 1st day of June, 2000.

2.Definitions :

In theseregulations, unless the context requires otherwise,

i)’Act’ means the Foreign Exchange ManagementAct, 1999 (42 of 1999) ;

ii)thewords and expressions used but not defined in these Regulations shall have thesame meanings respectively assigned to them in the Act.

3.Restriction on acquisition or transfer ofimmovable property outside India :

Saveas otherwise provided in the Act or in these regulations, no person resident inIndia shall acquire or transfer any immovable property situated outside Indiawithout general or special permission of the Reserve Bank.

4.Exemptions :

Nothing contained in these regulations shallapply to the property

(a)heldby a person resident in India who is a national of a foreign state ;

(b)acquired by a person resident in India on orbefore 8th July 1947 and continued to be held by him with the permission of theReserve Bank.

5.Acquisition and Transfer of Immovable Propertyoutside India :

(1)Aperson resident in India may acquire immovable property outside India,

(a)byway of gift or inheritance from a person referred to in sub-section (4) ofSection 6 of the Act, or referred to in clause (b) of regulation 4;

(b)byway of purchase out of foreign exchange held in Resident Foreign Currency (RFC)account maintained in accordance with the Foreign Exchange Management (ForeignCurrency accounts by a person resident in India) Regulations, 2000;

(2)Aperson resident in India, who has acquired immovable property outside Indiaunder sub-regulation (1) of this regulation, may transfer it by way of gift tohis relative who is a person resident in India;

Explanation :

Forthe purposes of this regulation, ‘relative’ in relation to an individual meanshusband, wife, brother or sister or any lineal ascendant or descendant of thatindividual.

(P.R. GOPALA RAO)

Executive Director