Section 5 in Foreign Exchange Management (Remittance of Assets) Regulations, 2016
5. Permission to an Indian entity to remit funds in certain cases.
(1)An entity in India may remit the amount being its contribution towards the provident fund/superannuation/ pension fund in respect of the expatriate staff in its employment who are resident in India but not permanently resident therein.Explanation: -For the purpose of this Regulation, -(a)'expatriate staff' means a person whose provident/superannuation/pension fund is maintained outside India by his principal employer outside India;(b)'not permanently resident' means a person resident in India for employment of a specified duration (irrespective of length thereof) or for a specific job or assignment, the duration of which does not exceed three years.
