FEMA - Foreign Exchange Management Act, 1999 | CA Inter Laws One Shot | CA Inter May/Sep 2026

FEMA - Foreign Exchange Management Act, 1999 | CA Inter Laws One Shot | CA Inter May/Sep 2026 | CA Gurpreet Singh

Master the complete FEMA (Foreign Exchange Management Act, 1999) with this power-packed One Shot session designed for CA Inter May/Sep 2026 aspirants! 💯
This lecture will help you revise the entire chapter in a quick, clear, and exam-oriented way 🚀➖➖➖➖➖➖➖➖➖➖➖➖➖➖➖

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Time Stamp -
[00:00] - Start
[01:03] - Basics of FEMA – Difference between Indian and Foreign Currency.
[03:10] - Global Foreign Exchange Reserves: Comparison between China and India.
[04:16] - Sources of Foreign Exchange Inflow and Outflow.
[07:41] - Definition of "Person" (Section 2(u)) – Individuals, HUF, Companies, and Branch/Offices.
[09:56] - Section 2(w): Person Resident in India (PRI)
[10:48] - Section 2(v): Person Resident Outside India (PROI).
[25:06] - Residential status for non-individuals (Companies, Offices, and Branches).
[30:54] - Capital Account Transactions (Section 2(e))
[31:23] - Current Account Transactions (Section 2(j))
[45:10] - Golden Rules: Prohibitions and permissions for Capital vs. Current account.
[47:33] - Rule-making powers (Central Government vs. RBI).
[49:11] - Transactions with no restrictions (Amortization of loans, inheritances).
[01:01:28] - Schedule I & II: Permissible transactions for PRI and PROI with restrictions.
[01:06:58] - Prohibited Transactions for PROI
[01:21:49] - Schedule I: Prohibited Current Account Transactions
[01:38:03] - Schedule II: Transactions requiring Central Government Approval
[01:56:09] - Schedule III: Transactions requiring RBI Approval
[02:18:07] - Detailed look at the LRS Scheme
[02:24:35] - Section 3 & 4: Restrictions on dealing in foreign exchange and holding properties outside India.
[02:30:10] - Concept of Hawala Transactions.
[02:33:22] - Role of Enforcement Directorate (ED) and RBI.
[02:35:49] - Preamble and Objectives of FEMA.
[02:37:04] - Section 1: Applicability and Extent of the Act.
[02:38:53] - Currency, Authorized Person, Export, and Import.
[02:43:12] - Foreign Security and Foreign Exchange (Section 2(n)).

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