CORRIGENDUM - Notification No. FEMA. 277/2013-RB dated 8th May 2013.

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..... the Reserve Bank of India, Foreign Exchange Department, Central Office, published in the Gazette of Government of India, Extraordinary -Part II, Section 3, Sub-Section (i) vide G.S.R. No.516(E) dated 30.07.2013, In para 4, for the following : "In Regulation 15, after sub-regulation (iii), the following sub-regulation (iv) shall be added and the same shall be deemed to have been added with .....

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..... effect from March 28, 2012: (v) Where the law of the host country does not mandatorily require auditing of the books of accounts of JV/WOS, the Annual Performance Report (APR) as referred to under sub-regulation (iii) above, may be submitted by the Indian party based on the un-audited annual accounts of the JV/WOS provided: a. The Statutory Auditors of the Indian party certify that 'The un-audi .....

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