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Current Account Transactions — Schedule II (Requiring Prior Approval of Central Government)

# Current Account Transactions — Schedule II: Prior Approval of Central Government Required

FEM (Current Account Transactions) Rules, 2000

Schedule II transactions are permitted only if the drawer obtains prior approval from the relevant Ministry of the Central Government before drawing foreign exchange.

## Table — Transaction vs. Approving Ministry

Remittance/Drawal forApproving Ministry
Cultural tours (e.g., sending a cultural troupe abroad, Indian artist performing on Diwali in USA, organising a cultural programme abroad)Human Resources Development (Department of Education & Culture)
Prize money / sponsorship of sports activity abroad exceeding US$ 1,00,000 (by any person other than an international/national/state-level sports body)Human Resources Development (Department of Youth Affairs & Sports)
Advertisement in foreign print media by the State Government and its PSUs exceeding US$ 10,000 (other than for promotion of tourism, foreign investment & international bidding)Finance (Department of Economic Affairs)
Membership of P & I (Protection & Indemnity) ClubFinance (Insurance Division)
Hiring charges of transponders by TV channelsInformation & Broadcasting
Hiring charges of transponders by internet service providersCommunication & IT
Freight of vessel chartered by a PSUSurface Transport (Chartering Wing)
Import through ocean transport by a Government department or PSU on CIF basis (i.e., other than FOB and FAS basis)Surface Transport (Chartering Wing)
Container detention charges exceeding the rate prescribed by Director General of ShippingSurface Transport (Director General of Shipping)
Multi-modal transport operators making remittance to their agents abroadRegistration Certificate from Director General of Shipping

## Memory Tips

  • "Culture & Sports → HRD" — Both fall under HRD (different departments inside HRD).
  • "Shipping/Freight → Surface Transport" — Anything to do with ocean freight, container detention, vessel chartering by PSUs.
  • Two transponder cases: TV channels go to I&B, ISPs go to Communications & IT. Don't swap them.
  • Advertisement abroad threshold: > US$ 10,000 needs approval — but only for SG and its PSUs and only if not for tourism/foreign investment/international bidding.
  • Sports sponsorship threshold: > US$ 1,00,000 — and the rule excludes international/national/state-level sports bodies.

## Important Caveats

  • Schedule II applies only when drawing foreign exchange.
  • If remittance is made from a Resident Foreign Currency (RFC) account, no approval is needed (see Schedule III note).
  • If remittance is made from an EEFC account, most Schedule II transactions are exempt — except membership of P & I Club (which still requires approval).

Worked example

### Example 1

Example 1 — Cultural troupe to USA: An Indian dance troupe is to perform abroad. Answer: Prior approval of Ministry of HRD (Education & Culture Dept.) is required.

### Example 2

Example 2 — Private company sponsoring sports abroad for US$ 1,50,000: Answer: Approval of HRD (Youth Affairs & Sports) is required (exceeds US$ 1,00,000; sponsor is not an international/national/state body).

### Example 3

Example 3 — SG advertises in a foreign magazine for tourism promotion, US$ 50,000: Answer: No approval required — promotion of tourism is excluded.

### Example 4

Example 4 — ISP hires a transponder from a foreign satellite operator: Answer: Approval of Ministry of Communication & IT.

### Example 5

Example 5 — PSU imports machinery on CIF terms via ocean freight: Answer: Approval of Ministry of Surface Transport (Chartering Wing).

⚠️ Common exam mistakes

  • Confusing the ministry for TV transponders (I&B) with ISP transponders (Communication & IT).
  • Forgetting that the US$ 10,000 ad ceiling applies only to SG/PSU and excludes tourism/FDI/international bidding promotion.
  • Forgetting the US$ 1,00,000 ceiling for sports sponsorships and that national/state-level sports bodies are excluded.
  • Thinking PSU ocean freight on FOB/FAS basis needs approval — only CIF basis does.
  • Assuming EEFC account remittance always avoids approval — Membership of P&I Club still needs approval even from EEFC.
  • Routing cultural remittances to Ministry of Culture as a separate ministry — it's under HRD (Education & Culture Dept.).
Reference: Schedule II — Foreign Exchange Management (Current Account Transactions) Rules, 2000
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