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AAR
Authority of Advance Ruling

AD
Authorised Dealer

Agricultural Land
Agricultural Land - plantation, property or farm house.

AY
Assessment Year

FA
Finance Act

FCNR
Foreign Currency Non-Resident Account

FD
Fixed Deposits

FE
Foreign Exchange

FEA
Foreign Exchange Asset

FEDA
Foreign Exchange Dealers' Association of India

FERA
Foreign Exchange Regulations Act

FII
Foreign Institutional Investor

FIPB
Foreign Investment Promotion Board

FIRPS
Foreign Inward Remittances Payment System

Forex
Inward remittances from any place outside India or funds held in any non-resident account in India.

FY
Financial Year

NBFC
Non-Banking Financial Companies

NRE
Non-Resident External Rupee Account

NRI
A person resident outside India who is a citizen of India.

NRNR
Non-Resident Non-Repatriable Rupee Deposits Account

NRO
Non-Resident Ordinary Account

NRSR
Non-Resident (Special) Rupee

PIO
Persons of Indian Origin, not a citizen of India.

POA
Power of Attorney

PPF
Public Provident Fund

Property
Immovable property in India other than agricultural land.

PSU
Public Sector Undertaking

RBI
Reserve Bank of India

Repatriation
This covers not only direct remittances outside India but also credit to RFC, NRE or FCNR accounts.

Resident
Resident in India, irrespective of origin or citizenship.

RFC
Resident Foreign Currency Account

RIFEES
Returning Indians Foreign Exchange Entitlement Scheme

RNOR
Resident but not Ordinarily Resident

ROI
NRI + POI

ROR
Resident but Ordinarily Resident