Plain-language definitions of terms that recur in matters involving NRIs, OCI cardholders and foreign parties. The definitions are summaries drawn from the articles and guides linked under each entry. They are general information as on 30 October 2026, rules differ by State and change over time, and nothing here is legal advice.
Adverse possession
A claim that long, open and hostile possession has ripened into ownership. Whether and how it may be raised is explained in the article on occupied property. Read more: When a Relative, Tenant or Encroacher Occupies an NRI's Property in India: The Remedies and Their Limits
Anti-suit injunction
An order restraining a party from starting or continuing proceedings in another forum, including a foreign court. Read more: Anti-Suit Injunctions in Cross-Border Commercial Disputes: A Guide for Indian Businesses
Apostille
A certificate issued by the competent authority of a country that is a party to the Hague Apostille Convention, authenticating the origin of a public document (such as a notarised power of attorney) so that it can be used in another member country. See the articles on powers of attorney executed abroad. Read more: Signing a Power of Attorney Abroad for Use in India: Apostille, Consularisation and Stamping
Automatic route and government route
The two ways foreign investment enters an Indian company: without prior approval (automatic route) or with prior approval of the relevant ministry (government route). Read more: Foreign Investment Into India: Entry Routes, Sectoral Caps and the Compliance Architecture Under FEMA
Compounding
A route by which a contravention that has already happened (such as a late filing) may be regularised before the Reserve Bank of India on payment of a sum, rather than litigated. Read more: Foreign Investment Into India: Entry Routes, Sectoral Caps and the Compliance Architecture Under FEMA
Consular attestation (consularisation)
The attestation of a signature or document by an Indian embassy, high commission or consulate, used where the country of execution is not a party to the Apostille Convention. Read more: Signing a Power of Attorney Abroad for Use in India: Apostille, Consularisation and Stamping
Declaratory suit
A suit asking a court to declare a legal position, for example that a foreign divorce decree is or is not binding in India. Read more: When a Foreign Divorce Decree Does and Does Not Bind an Indian Court: The Law After the 2026 Rulings
Downstream investment
Investment by an Indian company that has foreign investment into another Indian entity; the control and ownership tests are explained in the article on foreign investment. Read more: Foreign Investment Into India: Entry Routes, Sectoral Caps and the Compliance Architecture Under FEMA
DTAA, Form 10F and tax residency certificate
A double taxation avoidance agreement between India and another country; a non-resident claiming treaty benefit usually needs a tax residency certificate and Form 10F. Read more: DTAA Relief for NRIs: Getting Form 10F and Your Tax Residency Certificate Right
FCNR(B) account
A fixed deposit held in foreign currency by a non-resident, which removes the exchange-rate risk but is available only for fixed terms. Read more: NRE, NRO and FCNR(B) Accounts Under FEMA: The Regulatory Mechanics Behind the Three Labels
FIRMS portal, FC-GPR, FC-TRS and Form DI
The Reserve Bank of India portal and the forms through which foreign investment into, and downstream investment by, Indian companies is reported. Read more: FEMA Compliance for Foreign Investment: Filing FC-GPR and FC-TRS on the RBI's FIRMS Portal
Foreign decree and foreign award
A foreign court judgment is enforced in India through the Code of Civil Procedure (Sections 13 and 44A); a foreign arbitral award is enforced under Part II of the Arbitration and Conciliation Act, 1996. The two routes differ. Read more: You Have a Foreign Money Decree Against an NRI. Can You Actually Enforce It Against Their Indian Assets?
Form 15CA and 15CB
Forms connected with certain foreign remittances. The guide on this site explains when they apply and when they do not. Read more: Form 15CA and 15CB Before an NRI Remits Money Out of India: When They Apply and When They Don't
General power of attorney and special power of attorney
A general power of attorney authorises an agent to act for the principal across a range of matters; a special power is limited to named acts, such as one sale, one mortgage or one proceeding. Read more: Power of Attorney in India: General vs Special POA, and When Registration Is Mandatory
Hague Convention on International Child Abduction
A 1980 treaty on the return of children wrongfully removed across borders. As the articles note, India has not joined it, which affects cross-border custody disputes. Read more: Child Custody in Inter-Country Parental Disputes: How Indian Courts Approach Cross-Border Cases
Look Out Circular
An instruction to immigration authorities to monitor or stop a named person at the border. The guide on this site discusses its use in matrimonial disputes. Read more: Look Out Circulars Against NRIs: When Can a Matrimonial Dispute Stop You at the Airport
Mesne profits
Compensation payable to an owner for the wrongful use of property by a person who was in possession without right; ordinarily assessed after a decree for possession. Read more: Someone Is Occupying Your Property in India While You Live Abroad: What an NRI Owner Can Actually Do
Notarisation
Certification of a signature by a notary public in the country where the document is signed. For use in India it is usually followed by an apostille or consular attestation. Read more: Signing a Power of Attorney Abroad for Use in India: Apostille, Consularisation and Stamping
NRE account
A rupee account for foreign earnings of a non-resident, as explained in the article on NRE, NRO and FCNR(B) accounts. Read more: NRE, NRO and FCNR(B) Accounts Under FEMA: The Regulatory Mechanics Behind the Three Labels
NRO account
A rupee account for Indian-sourced income of a non-resident, with its own rules on repatriation and tax. Read more: NRE, NRO and FCNR(B) Accounts Under FEMA: The Regulatory Mechanics Behind the Three Labels
OCI cardholder
An Overseas Citizen of India cardholder. The guide explains what an OCI can and cannot do in relation to property in India. Read more: OCI Cardholder Property Rights in India: What an OCI Can and Cannot Do
Press Note 3 of 2020
A government notification requiring prior approval for investment linked to a country that shares a land border with India. The article records its March 2026 relaxation. Read more: Press Note 3 and FDI From Countries Sharing a Land Border With India: Who Needs Government Approval Now
Registration
Under the Registration Act, 1908, certain documents must be registered. Sections 32 and 33 deal with who may present a document for registration, including through an agent holding a valid power of attorney. Registration is separate from stamping. Read more: Power of Attorney in India: General vs Special POA, and When Registration Is Mandatory
Residential status (FEMA and Income-tax Act)
Two different tests. FEMA decides who may hold non-resident accounts and assets; the Income-tax Act decides tax residence. They are not reconciled by a single rule, so each must be checked separately. Read more: The Income-tax Act, 2025 and NRIs: What Changes in Residential Status and What Stays the Same
Section 13, Code of Civil Procedure
The provision that decides when a foreign judgment is treated as conclusive between the parties in an Indian court, and the grounds on which it is not. Read more: Is a Foreign Divorce Decree Automatically Valid in India? What Section 13 CPC Actually Requires
Section 195 TDS and Form 13
Section 195 of the Income-tax Act, 1961 required tax to be deducted from certain payments to non-residents, and Form 13 was the application for a lower or nil deduction certificate. The Income-tax Act, 2025 restructures these provisions; see the guide for the current position. Read more: Selling Property in India as an NRI: Why Section 195 TDS Runs So High, and How Form 13 Brings It Down
Stamping of an instrument executed abroad
Under Section 18 of the Indian Stamp Act, 1899, an instrument first executed outside India is to be stamped within three months of its first receipt in India. The duty depends on the State in which it is used. Read more: Signed a Property Document or Promissory Note Abroad? The Clock Starts the Day It Reaches India