Advisory

Advisory — CA Guides & Articles

Statute-cited articles on advisory from Harun Raaj & Associates — chartered accountants.

2 articles — updated weekly

FDI in India E-Commerce: DPIIT Press Note 3 (2026) Opens Inventory-Based Export Route

India''s FDI policy for e-commerce has had one inviolable rule for nearly a decade: foreign money can fund the marketplace platform, but not the inventory. On July 23, 2026, DPIIT Press Note No. 3 (2026 Series) created the first exception — foreign-invested e-commerce entities may now operate an inventory-based model, but exclusively for the export of goods manufactured or produced in India.

Read article →15 Aug 2026

FCNR(B) Deposits Under RBI Swap Facility: Why NRIs Have Until August 31 to Lock In Elevated Rates

15 Aug 2026

The Reserve Bank of India confirmed on August 14, 2026 that its USD-INR Forex Swap Facility will close its FCNR(B) channel for new deposits on August 31, 2026. NRIs with idle foreign currency must act before this date to lock in elevated rates — supported by RBI's swap hedge — for up to 5 years. Interest on FCNR(B) deposits is exempt from Indian income tax under Section 10(4)(ii) of the Income-tax Act, 2025 for NRI and RNOR account holders.

Read →