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FDI Policy in Retail and Wholesale Trading and relevant provisions of FEMA Presented by: Mr. Paresh P. Shah P.P. Shah & Associates Chartered Accountants Email: paresh@bom3.vsnl.net.in BCAS FEMA Study Circle Meeting
Overview of Discussion ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Trading activities of PROI – A review ,[object Object],[object Object],[object Object],[object Object],[object Object]
Trading activities-Regulatory framework ,[object Object],[object Object],[object Object],[object Object],[object Object]
Trading activities-Regulatory framework ,[object Object],[object Object]
Government Policy – Prohibitions  ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Direct & Indirect Foreign Investment ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Computation of Direct Foreign Investment 20% Foreign Investment in B Co Direct - 20% Indirect – 26% NRE: Non Resident Entity NRE A Co B Co 75% 26%
Computation of Indirect Foreign Investment Indirect FI  NIL 26% 80% 75% NRE: Non Resident Entity FI: Foreign Investment NRE A Co B Co 49% 100% NRE A Co B Co 75% 26% NRE A Co B Co 75% 80% NRE A Co B Co 75% 100%
Trading -   Activity of Branch & Companies ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Meaning of ‘Trading’ & Nature of Activities ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Meaning & Nature of Activities ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Other   Trading   Activities   subject   to   Exim   Policy ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Present Government   Policy & rationale ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
International factors – Retail trade ,[object Object],[object Object],[object Object],[object Object]
Thank You

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Fdi in retail & wholesale 180310

  • 1. FDI Policy in Retail and Wholesale Trading and relevant provisions of FEMA Presented by: Mr. Paresh P. Shah P.P. Shah & Associates Chartered Accountants Email: paresh@bom3.vsnl.net.in BCAS FEMA Study Circle Meeting
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  • 8. Computation of Direct Foreign Investment 20% Foreign Investment in B Co Direct - 20% Indirect – 26% NRE: Non Resident Entity NRE A Co B Co 75% 26%
  • 9. Computation of Indirect Foreign Investment Indirect FI NIL 26% 80% 75% NRE: Non Resident Entity FI: Foreign Investment NRE A Co B Co 49% 100% NRE A Co B Co 75% 26% NRE A Co B Co 75% 80% NRE A Co B Co 75% 100%
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