Remittance of closure assets requires authorised dealer approval, auditor certification, cleared liabilities, regulatory compliance, and absence of legal impediments.

Remittance of closure assets or winding-up proceeds by a branch office or liaison office requires an application to the concerned authorised dealer with establishment permission where applicable, an auditor's certificate, confirmation of no pending legal proceedings or impediment, and a winding-up compliance report. The auditor must verify computation and disposal of assets, settlement or provision of Indian liabilities and employee benefits, repatriation of outside income and export proceeds, and regulatory compliance. Permission remains subject to applicable directions.

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