Forex Transactions refer to transferring funds from one country to another. There could be various personal as well as business-related reasons due to which funds are required to be remitted abroad.
source https://www.caclubindia.com/articles/tax-implications-forex-transactions-tcs-remittances-outside-india-44892.asp
source https://www.caclubindia.com/articles/tax-implications-forex-transactions-tcs-remittances-outside-india-44892.asp
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