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LRS Explained

The USD 250,000 envelope

5 min · For educational purposes only

Every resident individual — adult or minor — gets their own USD 250,000 per financial year. Understanding how the cap is measured and aggregated is step one.

Who gets the envelope

Every resident individual under Indian exchange control law qualifies, including minors (where a guardian operates the account). The cap is per individual, per financial year (April–March), and it is gross — drawdowns do not 'reset' when investments are sold and proceeds repatriated.

What counts against the cap

  • Investments in foreign securities, ETFs, mutual funds, real estate
  • Gifts to non-resident relatives
  • Maintenance of close relatives abroad
  • Travel, education and medical expenses (above specified thresholds)
  • Deposits in foreign banks

What does not count

  • Business remittances under separate FEMA provisions
  • Inward remittances to India (no limit on receiving funds)
  • Reinvestment of overseas gains within the same overseas account, provided the funds are not repatriated and re-remitted

Key takeaways

  • USD 250k per individual per FY — including minors.
  • Aggregated across all permitted purposes, not just investments.
  • A four-member family has USD 1M of annual outbound capacity.