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India has reached a level where there is a strong need to partner with foreign companies. Many JV opportunities have already come up and will continue so for the next couple of years in all sectors, including ceramic manufacturing, sanitary ware, speciality chemicals, FMCG, Engineering, Capital Goods, Automobiles and others. A foreign transaction requires application of various provisions prevailing within as well as outside India. It is important for a Chartered Accountant to have a combined understanding of the provisions of Income Tax Act, FEMA, FDI Guidelines and other RBI norms in order to ensure that advise given to a client is thoroughly meeting all the vivid provisions under different Acts.