(1) A person who desires to make a remittance of assets in the following cases, may apply to the Reserve Bank, namely:
(i) Remittance exceeding USD 1,000,000 (US Dollar One million only) per financial year –
(a) on account of legacy, bequest or inheritance to a citizen of foreign state, resident outside India;
and
(b) by a Non-Resident Indian (NRI) or Person of Indian Origin (PIO), out of the balances held in NRO accounts/ sale proceeds of assets/ the assets acquired by way of inheritance/ legacy.
(ii) Remittance to a person resident outside India on the ground that hardship will be caused to such a person if remittance from India is not made;
(2) On consideration of the application made under sub-regulation (1), the Reserve Bank may permit the remittance, subject to such terms and conditions as it deem necessary.