how is made offshore account

I need to move only 5 million dollar (45 cr inr) out to foerign bank. how you can do?

Bitcoins my dude. You don't even need a bank account you can just get a hardware wallet. There are also stable coins if btc is too volatile for ya. Bitcoins can NOT be taken from you even if your country wins in court for lets say tax fraud (which I would assume you are going for with offshore account).
And you completely control them unlike money in a offshore acc where you have to go through hoops just to use it.