Relevant Provisions for Non-Resident under Income-tax Act, ​Companies Act, Goods & Services Tax and FEMA

Provision Relevant under Goods & Services Tax
Section 27 of the Central GST Act, 2017
Rule 13 of the Central GST Rules, 2017
Rule 15 of the Central GST Rules, 2017
Rule 63 of the Central GST Rules, 2017
Provisions Relevant under FEMA
Foreign Exchange Management (Current Account Transactions) Rules, 2000
Foreign Exchange Management (Permissible Capital Account Transactions) Regulations, 2000
Foreign Exchange Management (Borrowings and Lending) Regulations, 2018
Foreign Exchange Management (Deposit) Regulations, 2016
Foreign Exchange Management (Guarantees) Regulations, 2000
Foreign Exchange Management (Foreign Currency Accounts by a Person Resident in India) Regulations, 2015
Foreign Exchange Management (Insurance) Regulations, 2015
Foreign Exchange Management (Transfer or Issue of Security by a Person Resident Outside India) Regulations, 2017
Foreign Exchange Management (Establishment in India of Branch or Office or Other Place of Business) Regulations, 2016
Foreign Exchange Management (Non-debt Instruments) Rules, 2019
Foreign Exchange Management (Overseas Investment) Rules, 2022