Non-Resident (Special) Rupee (NRSR) Account Scheme
( Exchange Control Manual-RBI )

 

General

13A.14 The facility of maintaining Non-Resident (Special) Rupee (NRSR) Account is extended to non resident individuals of Indian nationality and persons of Indian origin. These accounts will carry the same facilities and restrictions as are applicable to domestic accounts of residents in respect of repatriation of funds held in the account and/or income accrued thereon with an exception of investment in shares / securities and immovable property in India, which will be governed by the extant exchange control regulations applicable on such investments.

13A.15 For opening an NRSR account, the account holders should submit an application in Form NRSR together with the undertaking therein duly signed to an authorised dealer. After these formalities are completed it is the responsibility of the accountholder/s to ensure that all operations in the account including investments/disinvestments are covered either by the general or special permission of Reserve Bank. Once this undertaking has been obtained, authorised dealers need not verify the source of credits and purpose of debits or the particulars of approvals for investments/disinvestments while permitting individual credits/debits to the account.

NOTE: Opening of and operations on the accounts of individuals of Pakistani/Bangladeshi/Sri Lankan nationality require approval of Reserve Bank.

Change of Status from Resident to Non-resident

13A.16 When a person resident in India leaves India for a country (other than Nepal or Bhutan) for taking up employment, business or vocation outside India or for any other purpose indicating his intention to stay outside India permanently or for an uncertain period, he becomes a person resident outside India. He will have the option of designating his account as Non-Resident Ordinary (NRO) account or Non-Resident (Special) Rupee (NRSR) account.

Joint Account with Residents

13A.17 Non-residents may hold accounts jointly with residents.

Types of Accounts

13A.18 NRSR accounts may be maintained in the nature of current, savings, recurring or fixed deposit accounts. The requirements laid down in the directives issued by Reserve Bank in regard to resident accounts shall apply to NRSR accounts.

Operations on the Accounts

13A.19 The operations on Non-Resident (Special) Rupee accounts may be allowed freely as in the case of domestic accounts maintained by resident individuals.

Interest Rates

13A.20 The Non-Resident (Special) Rupee accounts are subject to same interest rate discipline as applicable to resident accounts.

Inland movement of funds

13A.21 The account holders are permitted to freely transfer funds from NRO/NRE/FCNR accounts to NRSR accounts. However, under no circumstances funds held in NRSR account, irrespective of their source, should be transferred to NRO/NRE/FCNR account.

Nomination Facility

13A.22 Like any other account held by residents the NRSR accountholders can freely nominate residents and/or non-residents. However, a non-resident nominee will not be entitled to any remittance facility out of funds held in NRSR account of the deceased person.

Form A4

13A.23 Irrespective of amount involved Form A4 need not be completed in respect of debits and credits to NRSR accounts.