Section 8 in The Foreign Exchange Management (Export And Import Of Currency) Regulations, 2000
8. Export and import of currency to or from Nepal and Bhutan. - Notwithstanding anything contained in these regulations, a person may-
(i)take or send out of India to Nepal or Bhutan, currency notes of Government of India and Reserve Bank of India notes (other than notes of denominations of above Rs. 100 in either case);(ii)bring into India from Nepal or Bhutan, currency notes of Government of India and Reserve Bank of India notes (other than notes of denominations of above Rs. 100 in either case);(iii)take out of India to Nepal or Bhutan, or bring into India from Nepal or Bhutan, currency notes being the currency of Nepal or Bhutan.Currency Declaration Form (Cdf)(See regulation 6)Instructions for Passengers
