Section 10(h) in The Foreign Exchange Management (Transfer Or Issue Of Security By A Person Resident Outside India) Regulations, 2000
(h)[ A declaration from the donee accepting partly paid shares or warrants that donee is aware of the liability as regards calls in arrear and consequences thereof.] [*Inserted by Notification No. G.S.R. 436 (E), dated 30.6.2014 (w.e.f. 8.11.2005)]
