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 (amended October 17, 2020). Schedule I )</a></li></ul>