Topic
The Liberalised Remittance Scheme is the RBI framework that caps how much money a resident individual can send abroad each financial year.
23 storiesLatest 6 Oct 2026, 21:20 IST
NRI/
RBI lets a resident lend rupees to an NRI relative only if the loan is interest-free, runs at least one year and stays within the USD 250,000 LRS limit. Here is the FEMA, tax and repatriation position.
NRI
A resident can gift up to USD 250,000 a year to NRI family under the LRS. Here is what FEMA, the Income-tax Act and your relative's DTAA say about gifts sent abroad.
NRI
How the RBI's USD 250,000 LRS window lets residents lend interest-free to NRI relatives and invest abroad, and how FEMA, DTAA rates and Indian tax treat every leg.
NRI
Resident Indians can remit USD 250,000 a year under the LRS; NRIs cannot. The FEMA basis, TCS of 2% or 20% from 1 April 2026, and the NRE, NRO and FCNR routes NRIs use instead.
NRI
The Liberalised Remittance Scheme lets resident Indians send USD 250,000 abroad each year, but NRIs cannot use it. Here is the FEMA, TCS and repatriation map, end to end.
NRI
The USD 2,50,000 Liberalised Remittance Scheme window is for residents only. NRIs repatriate via the NRO USD 1 million route under FEMA 13(R) - here is how the rules, tax and DTAA credits actually work.
NRI
The RBI Liberalised Remittance Scheme lets resident individuals remit up to USD 2,50,000 a year. What the limit covers, the TCS and DTAA tax treatment, and why NRIs cannot use it.
Tax
From 1 April 2025, the Finance Act 2025 raised the Section 206C(1G) TCS-free limit on LRS foreign remittances from Rs 7 lakh to Rs 10 lakh per year. Here is what changes, with worked examples.
NRI
Resident families can gift NRI relatives up to USD 2,50,000 a year under RBI's LRS. We cover the FEMA basis, Section 56(2)(x) exemption, India-US DTAA credit and the NRO repatriation route.
NRI
How FEMA lets a deputed foreign national remit net Indian salary and a resident support NRI relatives abroad - LRS limits, Section 195 TDS, DTAA ceilings and NRE/NRO repatriation explained.
NRI
The USD 250,000 Liberalised Remittance Scheme limit is for residents only. NRIs repatriate under the separate USD 1 million Remittance of Assets route from an NRO account. Here is the full FEMA, tax and DTAA position.
Tax
From 1 April 2025 the Finance Act 2025 lifts the Section 206C(1G) TCS threshold on LRS foreign remittances from Rs 7 lakh to Rs 10 lakh. Here is how the 5% and 20% rates now work, with worked examples.
NRI
The RBI's LRS lets resident individuals send up to USD 250,000 abroad each year, but NRIs cannot use it. Here is how the limit, TCS, DTAA and NRO repatriation actually work.
NRI
How the Liberalised Remittance Scheme lets a resident remit USD 2,50,000 a year, why NRIs are excluded, and what changes for a returning NRI under FEMA, the Income-tax Act, and India's DTAAs.
NRI
A resident can lend rupees to an NRI relative only if the loan is interest-free, runs at least one year, stays within the USD 250,000 LRS cap and lands in an NRO account.
NRI
Resident individuals may remit up to USD 250,000 a year abroad under the RBI's Liberalised Remittance Scheme. Here is how the FEMA window works, its tax treatment, and why it closes the day you become an NRI.
NRI
NRIs are barred from the USD 250,000 LRS window — it is for residents only. Here is what LRS covers, why FEMA excludes non-residents, and the USD 1 million NRO route NRIs use instead.
Startups
At $135 a share, SpaceX raised a record $75 billion and is poised to crown the world's first trillionaire. For Indian investors and spacetech founders, the ripples are only beginning.
Markets
Sunday 7 June 2026 is the statutory deadline to deposit May TCS collections under Section 206C. Here is the deposit cycle, LRS 20% trigger and penalty map to watch.
NRI
LRS lets resident individuals remit USD 250,000 per financial year under FEMA Section 6, with 5% or 20% TCS above Rs 7 lakh. Here is how it differs from the NRI repatriation route and what each costs.
NRI
The Liberalised Remittance Scheme lets residents move USD 250,000 abroad each year. We map the Section 206C(1G) TCS tiers and why NRIs use the NRO route instead.
Markets
Form 27EQ Q4 deadline lapsed on 15-May-2026. By 20-May the 234E meter has clocked Rs 1,000 per return. Here is the rate sheet, the 271H exposure and the catch-up sequence.
Investing
International mutual fund tax in India now hinges on a 1 April 2023 acquisition cut-off, a 24-month holding period, and Section 50AA. Compare feeder funds vs direct LRS investing.
