FEMA - Foreign Exchange Management Act, 1999 | CA Inter Laws One Shot | CA InterSept 2026 & Jan2027

FEMA - Foreign Exchange Management Act, 1999 | CA Inter Laws One Shot | CA Inter Sept 2026 & Jan 2027 | CA Gurpreet Singh Master the complete FEMA (Foreign Exchange Management Act, 1999) with this power-packed One Shot session designed for CA Inter Sept 2026 & Jan 2027 aspirants! 💯 This lecture will help you revise the entire chapter in a quick, clear, and exam-oriented way 🚀➖➖➖➖➖➖➖➖➖➖➖➖➖➖➖ ✅ Enroll in Our CA Intermediate Batches: 👇🏻 CA Intermediate Gr.1 Mukaam Exam Oriented (May'26) - 📌https://www.vcgurukul.com/product/cai... CA Intermediate Gr.1 Mukaam Batch (Sep'26 & Jan'27) 📌https://www.vcgurukul.com/product/cai... CA Intermediate Gr.2 Mukaam Batch (Sep'26 & Jan'27) 📌https://www.vcgurukul.com/product/cai... CA Intermediate Both Group Mukaam Batch (Sep'26 & Jan'27) 📌https://www.vcgurukul.com/product/cai... (You can also join our subject-wise batches) ➖➖➖➖➖➖➖➖➖➖➖➖➖➖➖ ✅Our Other Channels CA by VC Gurukul 📌   / @cabyvcgurukul   Commerce by VC Gurukul 📌   / @commercebyvcgurukul   ➖➖➖➖➖➖➖➖➖➖➖➖➖➖➖ ✅Support & Queries: 📞Contact Us - 9717045681 ✅Join Us On Our Social Handles: Telegram - ⬛ CA FOUNDATION - https://t.me/+H2lbJ4u5RLUxODM1 ⬛ CA INTER - https://t.me/+CfJLufq_B7Y3MTU9 📸 Instagram - https://www.instagram.com/vcgurukul?i... ➖➖➖➖➖➖➖➖➖➖➖➖➖➖➖ 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)). #CAbyVCGurukul #CAPreparation #CAExam2026 #caintermediate #CAIntermediateSep26 #CAGurpreetSingh #BusinessLaws #CAIntermediatecorporateandotherlaws #corporateandotherlaws #cainterlaw #cainterlawrevision #cainterlawclasses #CAinterOneshot #FEMA1999 #ForeignExchangeManagementAct1999