Export realisation period requires repatriation of export value within the prescribed time, with extensions and special rules for designated exporters. Export value of goods, software and services must be realised and repatriated to India within the prescribed period from the date of export, subject to extension by the Reserve Bank or an authorised dealer for sufficient and reasonable cause. Special treatment applies to SEZ units, status holder exporters, EOUs and specified technology park units, and software exported in non-physical form is deemed exported on the invoice date.