7.3. Foreign Exchange Controls and Repatriation of Profits

Under the Foreign Exchange Regulation Act 1947 and central bank circulars, foreign-invested companies enjoy full, post-tax repatriation of corporate dividends, royalties, technical fees, and original capital investments. All remittances must be executed through an Authorized Dealer (AD) bank, which requires proof of audited accounts, NBR tax clearance certificates, and Board resolutions.