Duty to realise foreign exchange requires residents to take all reasonable steps to repatriate and not impede receipt. A person resident in India to whom foreign exchange is due or has accrued must take all reasonable steps to realise and repatriate such foreign exchange to India, subject to the Act, its rules and regulations, or Reserve Bank permission, and must not act or omit to act in a way that delays receipt or causes the foreign exchange to cease to be receivable.