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Audit Trail Compliance in Accounting Software
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Analysis of the Decision of the Supreme Court in Safari Retreats
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Gifts and Loans — By and To Non-Resident Indians – II
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President and CEO of The Institute of Internal Auditors
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Monthly mouth-piece of BCAS, the BCA Journal is a leading publication that has been in continuous circulation for more than 53 years. Over the years the BCAJ has become synonymous with high-quality & authentic content across fields of finance, accounting, tax & regulatory matters. The BCAJ has wide circulation across India & commands huge respect amongst the Chartered Accountants` community.
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February 2013

External Commercial Borrowings (ECB) Policy – Repayment of Rupee loans and/or fresh Rupee capital expenditure – $ 10 billion scheme

By Gaurang Gandhi, Chartered Accountant

Reading Time 1 mins

Presently, only Indian companies, in the manufacturing and infrastructure sector, who are consistent foreign exchange earners, can avail of ECB for repayment of outstanding Rupee loan(s) availed of by them from the domestic banking system and/ or for fresh Rupee capital expenditure.

This circular grants similar facilities to Indian companies in the hotel sector (with a total project cost of Rs. 250 crore or more). As a result, these companies can now avail of ECB for repayment of outstanding Rupee loan(s) availed of by them from the domestic banking system and/or for fresh Rupee capital expenditure.

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February 2013

External Commercial Borrowings (ECB) Policy – Repayment of Rupee loans and/or fresh Rupee capital expenditure – $ 10 billion scheme

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February 2013

External Commercial Borrowings (ECB) Policy – Repayment of Rupee loans and/or fresh Rupee capital expenditure – $ 10 billion scheme

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Reporting under Foreign Exchange Management Act, 1999 (FEMA)

Franchise: ‘Service’ or “Deemed Sale” of Transfer of Right to Use Trademark?