function fnfempro(){introfema.innerHTML= "<DIV  style='width: 388' > "+"<table border=3 bordercolor='#FFF000'>  "+"<tr width='388' ><td width='388'> "+"  <table border='0' cellpadding='0' cellspacing='0' width='388' background='images/middleback1.gif'>      "+"           <tr>        "+"    <td width='2'  valign='top' height='21'> "+"      <p style='line-height: 12.pt; margin-top: -1; margin-bottom: -1' align='center'>&nbsp;</p> "+"    </td>        "+"    <td width='14'  valign='top' height='21'> "+"      <p style='line-height: 12.pt; margin-top: -1; margin-bottom: -1' align='center'>&nbsp;</p> "+"    </td>        "+"    <td   valign='middle' width=352 height='21'>        "+"      <p align='center' style='line-height: 12.pt; margin-top: -1; margin-bottom: -1'><font face='MS Sans Serif' color='#0000ff' size='1'><b><u>RETURNING NRIs - FEMA "+      " PROVISIONS</u></b></font>    "+"    </td>        "+"    <td width='4' height='21' > "+"      <p style='line-height: 12.pt; margin-top: -1; margin-bottom: -1' align='center'>&nbsp;</p> "+"    </td>        "+"  </tr>        "+"  <tr>        "+"    <td width='2'  valign='top' height='1'> "+"      <p style='line-height: 12.pt; margin-top: -1; margin-bottom: -1' align='justify'>&nbsp;</p> "+"    </td>       "+"    <td width='366'  valign='baseline' colspan='2' height='1'> "+"      <p align='justify' style='line-height: 12.pt; margin-top: -1; margin-bottom: -1'><font size='2' face='MS Sans Serif' color='#0000FF'>''Return "+      "2 India'' is much cherished dream but the fears re: ''can or cannot continue'' or say ''to or not to "+      "disclose overseas assets'' are most "+      "dreaded ones. Fortunately</font><font size='2' face='MS Sans Serif' color='#0000FF'> NRIs "+      "returning home&nbsp; for settlement can happily&nbsp; &quot;keep the cake and "+      "eat it too&quot;. Returning NRIs can freely continue to hold overseas "+      "movable as also immovable assets; maintain foreign currency accounts "+      "in India and earn tax free income in India & abroad.</font> "+"    </td>       "+"    <td width='4' height='1' > "+"      <p style='line-height: 12.pt; margin-top: -1; margin-bottom: -1' align='justify'><font size='2' face='MS Sans Serif'>&nbsp;</font></p> "+"    </td>   "+"  </tr>        "+"  <tr>        "+"    <td width='2'  valign='top' height='1'> "+"      <p style='line-height: 12.pt; margin-top: -1; margin-bottom: -1' align='justify'>&nbsp;</p> "+"    </td>        "+"    <td width='14' height='1'> "+"      <p style='line-height: 12.pt; margin-top: -1; margin-bottom: -1' align='justify'><font color=#0000FF size=2 face='MS Sans Serif' Sans Serif><img border='0' src='images/btn1.gif' width='8' height='8'></font></p> "+"    </td>        "+"    <td   valign='top' width=352 height='1'>         "+"      <p style='MARGIN-TOP: -1px; MARGIN-BOTTOM: -1px; LINE-HEIGHT: 11pt' align='left'><font face='MS Sans Serif' color='#0000ff' size='2'><a href='nricorner/fema_mova_abroad.htm'>Movable "+      "Assets Abroad</a></font></p> "+"    </td>        "+"    <td width='4' height='1' > "+"      <p style='line-height: 12.pt; margin-top: -1; margin-bottom: -1' align='justify'><font size='2' face='MS Sans Serif'>&nbsp;</font></p> "+"    </td>        "+"  </tr>        "+"  <tr>        "+"    <td width='2'  valign='top' height='1'> "+"      <p style='line-height: 12.pt; margin-top: -1; margin-bottom: -1' align='justify'><font size='2' face='MS Sans Serif'>&nbsp;</font></p> "+"    </td>        "+"    <td width='14' height='1'> "+"      <p style='line-height: 12.pt; margin-top: -1; margin-bottom: -1' align='justify'><font color=#0000FF size=2 face='MS Sans Serif' Sans Serif><img border='0' src='images/btn1.gif' width='8' height='8'></font></p> "+"    </td>        "+"    <td   valign='top' width=352 height='1'>         "+"      <p style='MARGIN-TOP: -1px; MARGIN-BOTTOM: -1px; LINE-HEIGHT: 11pt'><font face='MS Sans Serif' color='#0000ff' size='2'><a href='nricorner/fema_immova_abroad.htm'>Immovable "+      "Assets Abroad</a></font></p> "+"    </td>        "+"    <td width='4' height='1' > "+"      <p style='line-height: 12.pt; margin-top: -1; margin-bottom: -1' align='justify'><font size=2 face='MS Sans Serif' Sans Serif color=#0000FF>&nbsp;</font></p> "+"    </td>        "+"  </tr>     "+"  <tr>        "+"    <td width='2'  valign='top' height='1'> "+"      <p style='line-height: 12.pt; margin-top: -1; margin-bottom: -1' align='justify'>&nbsp;</p> "+"    </td>        "+"    <td width='14' height='1'> "+"      <p style='line-height: 12.pt; margin-top: -1; margin-bottom: -1' align='justify'><font color=#0000FF size=2 face='MS Sans Serif' Sans Serif><img border='0' src='images/btn1.gif' width='8' height='8'></font></p> "+"    </td>        "+"    <td   valign='top' width=352 height='1'>         "+"      <p style='MARGIN-TOP: -1px; MARGIN-BOTTOM: -1px; LINE-HEIGHT: 11pt'><font face='MS Sans Serif' color='#0000ff' size='2'><a href='nricorner/fema_bankacc_india.htm'>Bank "+      "Accounts in India&nbsp;</a></font></p> "+"    </td>        "+"    <td width='4' height='1' > "+"      <p style='line-height: 12.pt; margin-top: -1; margin-bottom: -1' align='justify'><font size='2' face='MS Sans Serif'>&nbsp;</font></p> "+"    </td>        "+"  </tr>     "+"<tr><td>&nbsp;</tr></td> "+" </table> "+"</td></tr> "+"</table> "+"</div> ";}function fntaxpro(){introfema.innerHTML= "<DIV  style='width: 388' > "+"<table border=3 bordercolor='#FFF000'>  "+"<tr width='388' ><td width='388' > "+"  <table border='0' cellpadding='0' cellspacing='0' width='388' background='images/middleback1.gif' > "+"           <tr> "+"    <td width='2'  valign='top' height='1'> "+"      <p style='line-height: 12.pt; margin-top: -1; margin-bottom: -1' align='center'>&nbsp;</p> "+"    </td> "+"    <td width='14'  valign='top' height='1'> "+"      <p style='line-height: 12.pt; margin-top: -1; margin-bottom: -1' align='center'>&nbsp;</p> "+"    </td> "+"    <td   valign='middle' width=352 colspan='4' height='1'> "+"      <p align='center' style='line-height: 13.pt; margin-top: -1; margin-bottom: -1'><font face='MS Sans Serif' size='1'><b><font color='#0000ff'><u>RETURNING NRIs - TAX PROVISIONS</u></font>&nbsp;&nbsp;</b></font> "+"    </td>  "+"    <td width='4' height='1' > "+"      <p style='line-height: 12.pt; margin-top: -1; margin-bottom: -1' align='center'><b><font color='#0000FF' face='MS Sans Serif' size='2'>&nbsp;</font></b></p> "+"    </td>  "+"  </tr>  "+"  <tr>  "+"    <td width='2'  valign='top' height='1'> "+"      <p style='line-height: 12.PT; margin-top: -1; margin-bottom: -1' align='justify'>&nbsp; "+"    </td> "+"    <td width='366'  valign='baseline' colspan='5' height='1'> "+"<p style='line-height: 12.pt; margin-top: -1; margin-bottom: -1'><font size='1' face='MS Sans Serif' color='#0000FF'>Even after returning to India for permanent settlement, NRIs continue to "+"enjoy many tax concessions. Although, technically &quot;Residents&quot; but in "+"most cases being &quot;Not Ordinarily Resident&quot; returnee NRIs continue to "+"enjoy tax exemptions and tax concessions almost at par with NRIs. They also"+"enjoy the benefit of Dual Tax Treaty where applicable.</font></p>"+"    </td> "+"    <td width='4' height='1' > "+"      <p style='line-height: 12.pt; margin-top: -1; margin-bottom: -1'> &nbsp;</p>"+" </td> </tr>  "+"     <tr><td width='2'  valign='baseline' height='1'> "+"      <p style='line-height: 12.pt; margin-top: -1; margin-bottom: -1' align='justify'>&nbsp;</p> </td>"+"      <td width='14' valign='baseline' height='1'> "+"      <p style='line-height: 12.pt; margin-top: -1; margin-bottom: -1' align='justify'><font color=#0000FF size=1 face='MS Sans Serif' Sans Serif><img border='0' src='images/btn1.gif' width='8' height='8'></font></p> </td>   "+"      <td   valign='baseline' width=352 colspan='4' height='1'> "+"      <p style='line-height: 12.pt; margin-top: 1; margin-bottom: 1'> "+"      <u> "+"      <font face='MS Sans Serif' size='1' color='#0000FF'>Taxation - I.T.</font>"+"      </u>"+"      </p>"+" </td> "+"      <td width='4' valign='baseline' height='1' > "+"      <p style='line-height: 12.pt; margin-top: -1; margin-bottom: -1' align='justify'><font face='MS Sans Serif' size='1'>&nbsp;</font></p> "+"    </td> "+"  </tr>  "+"  <tr> "+"    <td width='2'  valign='baseline' height='1'> "+"      <p style='line-height: 12.pt; margin-top: -1; margin-bottom: -1'>&nbsp; "+"    </td> "+"    <td width='14' valign='baseline' height='1'> "+"      <p style='line-height: 12.pt; margin-top: -1; margin-bottom: -1'>&nbsp; "+"  </td> "+"    <td   valign='baseline' width=11 height='1'>"+"      <p style='line-height: 12.pt; margin-top: -1; margin-bottom: -1'> "+"      <font color=#0000FF size=1 face='MS Sans Serif' Sans Serif><img border='0' src='images/btn1.gif' width='8' height='8'></font> "+"    </td> "+"    <td   valign='baseline' width=341 height='1' colspan='3'> "+"      <p style='line-height: 12.pt; margin-top: -1; margin-bottom: -1'><a href='nricorner/tax_proit_fcnr.htm'><font face='MS Sans Serif' color='#0000ff' size='1'>Foreign"+"      Currency Non <b>-</b> Resident (B) <b>-</b>  [FCNR(B)]</font>"+"      </a>"+"    </td> "+"  <td width='4' valign='baseline' height='1' > "+"      <p style='line-height: 12.pt; margin-top: -1; margin-bottom: -1'>&nbsp; "+"    </td> "+"  </tr>  "+"  <tr> "+"    <td width='2'  valign='baseline' height='1'> "+"      <p style='line-height: 12.pt; margin-top: -1; margin-bottom: -1'>&nbsp; "+"    </td> "+"    <td width='14' valign='baseline' height='1'> "+"      <p style='line-height: 12.pt; margin-top: -1; margin-bottom: -1'>&nbsp; "+"  </td> "+"    <td   valign='baseline' width=11 height='1'>"+"      <p style='line-height: 12.pt; margin-top: -1; margin-bottom: -1'> "+"      <font color=#0000FF size=1 face='MS Sans Serif' Sans Serif><img border='0' src='images/btn1.gif' width='8' height='8'></font> "+"    </td> "+"    <td   valign='baseline' width=341 height='1' colspan='3'> "+"      <p style='line-height: 12.pt; margin-top: -1; margin-bottom: -1'><font face='MS Sans Serif' color='#0000ff' size='1'><a href='nricorner/tax_proit_nre.htm'>Non"+"      <b>-</b> Resident (External)- [NR(E)]</a></font>"+"    </td> "+"  <td width='4' valign='baseline' height='1' > "+"      <p style='line-height: 12.pt; margin-top: -1; margin-bottom: -1'>&nbsp; "+"    </td> "+"  </tr>  "+"  <tr> "+"    <td width='2'  valign='baseline' height='1'> "+"      <p style='line-height: 12.pt; margin-top: -1; margin-bottom: -1'>&nbsp; "+"    </td> "+"    <td width='14' valign='baseline' height='1'> "+"      <p style='line-height: 12.pt; margin-top: -1; margin-bottom: -1'>&nbsp; "+"  </td> "+"    <td   valign='baseline' width=11 height='1'>"+"      <p style='line-height: 12.pt; margin-top: -1; margin-bottom: -1'><font color=#0000FF size=2 face='MS Sans Serif' Sans Serif><img border='0' src='images/btn1.gif' width='8' height='8'></font> "+"    </td> "+"    <td   valign='baseline' width=341 height='1' colspan='3'> "+"      <p style='line-height: 12.pt; margin-top: -1; margin-bottom: -1'><a href='nricorner/tax_proit_rfc.htm'><font face='MS Sans Serif' color='#0000ff' size='2'>Resident"+"      Foreign Currency A/c.[RFC]</font>"+"      </a>"+"    </td> "+"  <td width='4' valign='baseline' height='1' > "+"      <p style='line-height: 12.pt; margin-top: -1; margin-bottom: -1'>&nbsp; "+"    </td> "+"  </tr>  "+"  <tr> "+"    <td width='2'  valign='baseline' height='1'> "+"      &nbsp; "+"    </td> "+"    <td width='14' valign='baseline' height='1'> "+"      &nbsp; "+"  </td> "+"    <td   valign='baseline' width=11 height='1'>"+"      <p style='line-height: 12.pt; margin-top: -1; margin-bottom: -1'><font color=#0000FF size=2 face='MS Sans Serif' Sans Serif><img border='0' src='images/btn1.gif' width='8' height='8'></font> "+"    </td> "+"    <td   valign='baseline' width=171 height='1'> "+"      <p style='line-height: 12.pt; margin-top: -1; margin-bottom: -1'><font face='MS Sans Serif' size='2' color='#0000FF'><a href='nricorner/tax_proit_nro.htm'>Non-Resident [Ordinary]</a></font>"+"    </td> "+"    </tr>  "+
"  <tr>  "+" <td width='2'  valign='baseline' height='1'> "+"      <p style='line-height: 12.pt; margin-top: 0; margin-bottom: 0'>&nbsp;</p>"+"    </td> "+"    <td width='14' valign='baseline' height='1'> "+"      <p style='line-height: 12.pt; margin-top: 0; margin-bottom: 0' align='justify'><font color=#0000FF size=2 face='MS Sans Serif' Sans Serif><img border='0' src='images/btn1.gif' width='8' height='8'></font></p> "+"    </td> "+"    <td   valign='baseline' width=352 colspan='4' height='1'> "+"      <p style='line-height: 12.pt; margin-top: 0; margin-bottom: 0'> "+"      <u> "+"      <font face='MS Sans Serif' size='2' color='#0000FF'><u>Taxation - W.T.</u></font>"+"      </u>"+"      </p>"+"    </td>  "+"    <td width='4' valign='baseline' height='1' > "+"      <p style='line-height: 12.pt; margin-top: 0; margin-bottom: 0'> "+"      &nbsp;</p>"+"    </td> "+"  </tr> "+"  <tr> "+"    <td width='2'  valign='baseline' height='1'> "+"      &nbsp; "+"    </td> "+"    <td width='14' valign='baseline' height='1'> "+"      &nbsp; "+"    </td>  "+"    <td   valign='baseline' width=11 height='1'>   "+"      <p style='line-height: 12.pt; margin-top: -1; margin-bottom: -1'><font color=#0000FF size=2 face='MS Sans Serif' Sans Serif><img border='0' src='images/btn1.gif' width='8' height='8'></font> "+"    </td>  "+"    <td   valign='baseline' width=171 height='1'>  "+"      <p style='line-height: 12.pt; margin-top: -1; margin-bottom: -1'><font size='2' face='MS Sans Serif' sans serif color='#0000FF'><a href='nricorner/wealth_overeseas.htm'>Overseas"+"      Assets</a></font>"+"    </td>  "+"    <td   valign='baseline' width=16 height='1'>  "+"      <font color=#0000FF size=2 face='MS Sans Serif' Sans Serif><img border='0' src='images/btn1.gif' width='8' height='8'></font>"+"    </td>  "+"    <td   valign='baseline' width=154 height='1'>  "+"      <font size='2' face='MS Sans Serif' sans serif color='#0000FF'><a href='nricorner/wealth_taxassets.htm'>Taxable"+"      Assets in India.</a></font>"+"    </td>  "+"    <td width='4' valign='baseline' height='1' > "+"      &nbsp; "+"    </td> "+"  </tr> "+"  <tr> "+"    <td width='2'  valign='baseline' height='1'> "+"      <p style='line-height: 12.pt; margin-top: -1; margin-bottom: -1'>&nbsp; "+"    </td> "+"    <td width='14' valign='baseline' height='1'> "+"      <p style='line-height: 12.pt; margin-top: -1; margin-bottom: -1'>&nbsp; "+"    </td>  "+"    <td   valign='baseline' width=11 height='1'>   "+"      <font color=#0000FF size=2 face='MS Sans Serif' Sans Serif><img border='0' src='images/btn1.gif' width='8' height='8'></font> "+"    </td>  "+"    <td   valign='baseline' width=171 height='1'>  "+"      <p style='line-height: 12.pt; margin-top: -1; margin-bottom: -1'><font size='2' face='MS Sans Serif' sans serif color='#0000FF'><a href='nricorner/tax_pro_exempt.htm'>Exempt"+"      Assets in India.</a></font>"+"    </td>  "+"    <td   valign='baseline' width=16 height='1'>  "+"      <font color=#0000FF size=2 face='MS Sans Serif' Sans Serif><img border='0' src='images/btn1.gif' width='8' height='8'></font> "+"    </td>  "+"    <td   valign='baseline' width=154 height='1'>  "+"      <p style='line-height: 12.pt; margin-top: -1; margin-bottom: -1'><font size='2' face='MS Sans Serif' sans serif color='#0000FF'><a href='nricorner/wealth_taxrates.htm'>Tax"+"      Rates - Table.</a></font>"+"    </td>  "+"    <td width='4' valign='baseline' height='1' > "+"      <p style='line-height: 12.pt; margin-top: -1; margin-bottom: -1'>&nbsp; "+"    </td> "+"  </tr> "+" </table> "+"</td></tr> "+"</table> "+"</div>";}