Regulatory Research
FEMA and Overseas Property
FEMA governs how a resident individual may acquire, hold and dispose of immovable property outside India.
Research coverage
01Acquiring property abroadThe permissible routes through which a resident individual may acquire immovable property outside India.
02Holding and maintainingOngoing obligations that apply while an overseas property and any related foreign account are held.
03Disposal and proceedsThe treatment of sale proceeds and the circumstances under which they are brought back to India.
04ReportingReporting through the authorised dealer bank and in the Indian income tax return where applicable.
Research in this area is being expanded. Published analysis will appear here as it is verified.
Sources
Last verified: September 2026