OBS_VALUE: <ul><li><a href=https://incometaxindia.gov.in/Documents/Provisions%20for%20NR/FEM-Non-debt-Instruments-Rules-2019.htm target=_blank>Foreign Exchange Management Non-Debt Instrument Rules 2019(Foreign Exchange Management Non-Debt Instrument Rules. Chapter II, art 6 (a). )</a></li></ul>