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Microlesson · 5-min read

Exceptions to Schedule Restrictions - RFC, EEFC, International Credit Card

## Exceptions to Schedule II / III Restrictions

The normal approval requirements under Schedules I, II and III do NOT apply when forex is drawn from certain sources or by certain means. The three principal exceptions are:

### 1. RFC Account (Resident Foreign Currency)

### 2. EEFC Account (Exchange Earners' Foreign Currency)

### 3. International Credit Card (ICC)

### Comparative Table of Exceptions

ScheduleNormal PositionException when paid from RFCException when paid from EEFCException when using ICC for visit abroad
Schedule I (prohibited transactions)Strictly prohibitedNo exception – still prohibitedNo exception – still prohibitedNo exception – still prohibited
Schedule II (Ministry approval)Prior Govt approval neededApproval not requiredApproval not required, except for membership of P&I ClubApproval not required, can incur expenses during visit abroad
Schedule III (RBI approval beyond limits)RBI approval if limit exceededApproval not requiredApproval not required, except for: (a) commission to agents abroad on sale of immovable property, (b) reimbursement of pre-incorporation expensesApproval not required for sch III items used during visit abroad

### Key Takeaways

  • Schedule I is absolute – no source of funds can override the prohibition.
  • RFC offers the broadest exemption – approval relaxed for all Sch II and Sch III items.
  • EEFC has two carve-outs (P&I Club membership; real-estate commission & pre-incorporation expenses).
  • International Credit Card exemption is tied to expenses incurred during a visit abroad.

Worked example

### Example 1

Example 1: Mr. R wants to remit USD 3,00,000 abroad for his daughter's wedding gift to a friend. He plans to use his RFC account. Approval needed?

Answer: Gifts > USD 2,50,000 normally need RBI approval (Schedule III). But when paid out of RFC account, the limit/approval requirement is relaxed. Allowed without RBI approval.

### Example 2

Example 2: A shipping company wants to remit P&I Club membership fees from its EEFC account. Does it still need Ministry approval?

Answer: Yes. P&I Club membership is one of the specific carve-outs where EEFC exemption does NOT apply. Approval of the Ministry of Finance (Insurance Division) is still required.

### Example 3

Example 3: A businessman swipes his international credit card abroad to attend a conference and the total expense is USD 3,50,000. Permissible?

Answer: For expenses incurred during a visit abroad paid via international credit card, Schedule III limits do not apply. Permissible without RBI approval.

### Example 4

Example 4: A company wants to pay commission to its overseas selling agent for sale of an Indian flat, out of EEFC. Exempt?

Answer: No. Commission for sale of immovable property in India is a specifically carved-out item where EEFC exemption is not available – the Schedule III limits continue to apply.

⚠️ Common exam mistakes

  • Thinking RFC/EEFC/ICC can override Schedule I prohibitions – they cannot.
  • Overlooking the EEFC carve-outs (P&I Club membership; real-estate agent commission; pre-incorporation expenses).
  • Applying the ICC exemption to expenses incurred in India – the exemption is for expenses during a visit abroad.
  • Treating RFC and EEFC interchangeably – RFC offers broader exemption than EEFC.
Bare-Act text Rule 7 / proviso to Schedules II and III · FEM (Current Account Transactions) Rules, 2000 · click to expand
The restrictions contained in Rule 4 (Schedule II) and Rule 5 (Schedule III) shall not apply where the payment is made out of funds held in Resident Foreign Currency (RFC) Account / Exchange Earners' Foreign Currency (EEFC) Account, or by use of International Credit Card while on a visit outside India, subject to specified exceptions.
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