Section 32: Right of appellant to take assistance of legal practitioner or chartered accountant and of  Government, to appoint presenting officers.

Q: What does Section 32 of The Foreign Exchange Management Act, 1999 (FEMA) deal with?

Section 32 FEMA pertains to "Right of appellant to take assistance of legal practitioner or chartered accountant and of Government, to appoint presenting officers.". It is part of the The Foreign Exchange Management Act, 1999, a legislation enacted by the Parliament of India. Section 32 of The Foreign Exchange Management Act, 1999 (FEMA) governs right of appellant to take assistance of legal practitioner or chartered accountant and of Government, to appoint presenting officers. As verified on 19 May 2026.

Q: Is Section 32 FEMA still in force?

Yes, Section 32 of the The Foreign Exchange Management Act, 1999 is currently in force across the Republic of India.

Q: What is धारा 32 FEMA?

धारा 32 FEMA is the Devanagari Hindi reference for Section 32 of the The Foreign Exchange Management Act, 1999. Section 32 of The Foreign Exchange Management Act, 1999 (FEMA) governs right of appellant to take assistance of legal practitioner or chartered accountant and of Government, to appoint presenting officers. As verified on 19 May 2026.

Q: What is Dhara 32 FEMA?

Dhara 32 FEMA is the Roman Hindi reference for Section 32 of the The Foreign Exchange Management Act, 1999. "Dhara" means "Section" in Hindi. Section 32 of The Foreign Exchange Management Act, 1999 (FEMA) governs right of appellant to take assistance of legal practitioner or chartered accountant and of Government, to appoint presenting officers. As verified on 19 May 2026.

Q: How to cite Section 32 of The Foreign Exchange Management Act, 1999?

Cite as: "Section 32, The Foreign Exchange Management Act, 1999 (FEMA)" in legal briefs. For academic writing, use the BlueBook format: The Foreign Exchange Management Act, 1999, § 32 (India).

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(1) A person preferring an appeal to the ¹ [Special Director (Appeals)] under this Act may either appear in person or take the assistance of a legal practitioner or a chartered accountant of his choice to present his case before the ² [Special Director (Appeals)].

(2) The Central Government may authorise one or more legal practitioners or chartered accountants or any of its officers to act as presenting officers and every person so authorised may present the case with respect to any appeal before the ² [Special Director (Appeals)].

1. Subs by Act 7 of 2017, s. 165, for "Appellate Tribunal or the Special Director (Appeals " (w.e.f. 26-5-2017).
2. Subs. by s. 165, ibid., for "Appellate Tribunal or the Special Director (Appeals), as the case may be " (w.e.f. 26-5-2017)