# Overseas Investment Ready Reckoner by Sudha G. Bhushan

This is a comprehensive book on overseas investment outside India by various entities covering all provisions in every possible detail. Every attempt has been made in the book to keep the complex law simple. Pictorial representation, checklist, examples, case studies, and compounding orders issued by the Reserve Bank of India have also been provided for clear understanding.

It is a one-stop solution to all the needs of professionals, global investors, institutional investors, CFOs of multinational companies looking to expand globally, and the AD banks dealing with overseas investment for undertaking the transaction and effective implementation, management and execution of overseas investment in India.

The Present Publication is the Latest 2023 Edition and has been amended up to June 2023. This book is authored by renowned CA Sudha G. Bhushan with the following noteworthy features:

\[Exhaustive Commentary\] on all the Sections, Rules, Regulations, Master Directions, etc., as applicable to overseas investment  
\[Practical Examples\] are used in this book to explain every point  
\[Entity-wise Bifurcation of Various Provisions under Overseas Investment\] All provisions with respect to one type of entity, i.e., Residents, IFSC, Companies etc., are discussed in the respective chapters. This makes the book useful for practitioners who are advising their clients.  
\[Extensive Discussion on Guidelines and Procedures Required for Transaction\] have been discussed in detail  
The structure of the book is as follows:

The book deals with the Foreign Exchange Management (Overseas Investment) Rules, 2022 and Foreign Exchange Management (Overseas Investment) Regulations, 2022, along with Foreign Exchange Management (Overseas Investment) Directions, 2022 \[New Regime/Revised Regulatory Framework/New OI Regime\] in entirety  
It is divided into seventeen chapters and deals with the subject matter of making investments outside India in great detail  
Chapters 1 and 2 touch upon the basic framework of the making overseas investment outside of India  
Chapter 3 dissects the new definition that has been introduced in the new framework  
Chapter 4 deals with grandfathering provisions with regard to erstwhile investments made in the old regulations  
Chapter 5 deals in great length with the manner and process of making investments outside India  
Chapter 6 deals with Overseas Direct Investment, Overseas Portfolio Investment and Financial Commitment which are at the helm of understanding investment outside India. All the provisions are discussed with examples to make it transaction oriented  
To make the provisions more helpful to practitioners, the book discusses the entity-wise manner of making investments outside of India  
Chapter 7 deals with overseas investment by Resident Individual  
Chapter 8 deals with overseas investment by Trusts/Societies/AD Banks/Depository/Stock Exchanges  
Chapter 12 deals with overseas investment by AIFs and Venture Capital Funds  
The New OI Regime promotes and enables overseas investment in the financial services sector, including IFSC  
Chapter 9 deals with IFSC in detail  
Chapter 10 deals with the role and responsibility of AD Banks with regard to overseas investments  
Under the erstwhile regime, several conditions were imposed concerning the transfer and disinvestment of overseas direct investments. The same has been done away with the new regime  
Chapter 11 deals with the exit from overseas investment in detail  
Chapter 13 deals with loans to foreign entities, which has been significantly rationalised  
One of the considerable reliefs provided in the New OI regime is the extension of the facility of Late Submission Fees (LSF) to the reporting non-compliances of overseas investment  
LSF has been dealt with in detail in Chapter 14  
Chapter 15 discusses every possible aspect of compounding  
The Foreign Exchange Management (Acquisition and Transfer of Immovable Property Outside India) Regulations, 2015 have also been repealed and have been subsumed in the New OI Regime  
The provisions with regard to the acquisition and transfer of immovable property outside India under the new regime have been discussed in Chapter 16  
Chapter 17 deals with the reporting requirements for overseas investment.  
Chapter 18 presents the intricacies of TCS provisions on remittances under the liberalised remittance scheme in a simplified manner  
Chapter 19 presents the reporting requirements for overseas investments  
The detailed contents of the book are as follows:

Introduction  
New Overseas Investment Regime  
New Definitions Introduced  
Erstwhile Investments  
Framework of New Overseas Investment Regime  
Overseas Investment  
Investment by Resident Individuals  
Overseas Investment by Trusts/Societies/AD Banks/Depository/Stock Exchanges, etc.  
Investment in IFSC  
Role and Responsibility of AD Banks  
Exit from Overseas Investment  
Overseas Investment by AIFs and Venture Capital Funds  
Loan to Foreign Entities  
Late Submission Fees (LSF)  
Compounding under FEMA  
Acquisition of Immovable Property Outside India  
Cross Border Transaction with Regard to Virtual Currencies  
TCS on Remittances under Liberalised Remittance Scheme  
Reporting of Overseas Investments

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> Updated: 2026-10-24