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21. Offshore Banking Unit.— (1) The application for setting up and operation of Offshore Banking Unit in Special Economic Zone shall be made to the Reserve Bank of India in the Form VI prescribed under Banking Regulation (Companies) Rules, 1949 under section 23 of the Banking Regulation Act, 1949. (2) The terms and conditions subject to which an Offshore Banking Unit may be set up and operated in a Special Economic Zone shall be
as specified in the Notification number FEMA 71/2002-RB dated 7th September, 2002 by the Reserve Bank of India, as amended from time
to time.
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