Section 5 in The Foreign Exchange Management (Remittance Of Assets) Regulations, 2000
5. Permission to an Indian entity to remit funds in certain cases .-An entry 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.
