GIFT City Investments

Eligibility: Permitted under FEMA and IFSCA guidelines through NRE/NRO/Foreign currency routes

Account Type: IFSC bank account linked with NRE/NRO account

Product Access: IFSC-based AIFs, mutual funds, bonds, and structured debt

Taxation: Capital gains and interest exempt or concessional under IFSC regime

Repatriation: Fully repatriable via IFSC account

Ideal For: NRIs/OCIs seeking globally managed, tax-efficient Indian exposure

Eligibility: Permitted under IFSCA framework without separate RBI approval

Account Type: IFSC account through IFSCA-registered intermediary or custodian

Product Access: Global and Indian AIFs, IFSC-listed debt, feeder funds

Taxation: IFSC tax holidays and exemption on certain capital gains

Repatriation: Fully repatriable via IFSC or foreign currency accounts

Ideal For: Global investors accessing Indian opportunities through IFSC vehicles

Eligibility: Permitted under LRS (Liberalised Remittance Scheme) up to USD 250,000 per year

Account Type: IFSC account linked to resident bank account

Product Access: IFSC AIFs, global bonds, and offshore mutual funds

Taxation: Taxable in India under FEMA and IT Act; subject to disclosure norms

Repatriation: Not applicable; funds remitted under LRS limits

Ideal For: Residents seeking international diversification via regulated routes

Eligibility: Permitted through FDI/FPI/FVCI or IFSC corporate participation

Account Type: Corporate IFSC bank account / Custodian account

Product Access: IFSC AIFs, structured notes, debt funds, and private placements

Taxation: IFSC corporate tax exemptions and concessional rates apply

Repatriation: Fully repatriable per IFSC/FEMA norms

Ideal For: Corporate treasuries and offshore funds managing India-linked portfolios