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of <h1>Export proceeds must be realized and repatriated to India within 15 months; RBI may extend for sufficient cause</h1> The full export value of goods, software or services must be realised and repatriated to India within fifteen months (or within a period specified by the Reserve Bank in consultation with the Government) from the date of export. Exports to warehouses abroad must be paid to the authorised dealer as soon as realised and in any event within fifteen months of shipment. The Reserve Bank, or an authorised dealer under its directions, may extend these periods for sufficient cause. Special Economic Zone units, status-holder exporters, EOUs, EHTPs, STPs and BTPs are subject to the same realisation period; the Reserve Bank may remove such units from that regime after giving them an opportunity to be heard. Date of export for non-physical software is the invoice date.
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