Repatriation of Funds
KAPG & Associates

Repatriation of funds refers to transferring money earned in India to a foreign country for Non-Resident Indians (NRIs). The process is governed by the Foreign Exchange Management Act (FEMA) and involves specific compliance steps. Here’s a comprehensive guide:

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Key Types of Funds Eligible for Repatriation

Sale Proceeds of Immovable Property: Funds from the sale of property in India, provided the property was purchased under FEMA regulations.


Income Earned in India: Rental income, dividends, interest, and capital gains from investments.


Inheritances and Gifts: Funds received through inheritance or gifts, provided the source is legal and documented.


Salary or Business Profits: For NRIs employed in India or earning income from businesses, repatriation is allowed after tax compliance.