Question
Transactions altering assets and liabilities in India of
residents outside India:Solution
As per s.2(e)of the FEMA Act, 1999- “capital account transaction” means a transaction which alters the assets or liabilities, including contingent liabilities, outside India of persons resident in India or assets or liabilities in India of persons resident outside India, and includes transactions referred to in sub-section (3) of section 6;
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