Remittance of assets: authorised dealers may permit closure or winding up remittances subject to RBI directions and documentation. Remittance of assets or winding up proceeds by a foreign resident's branch or liaison office requires application to the Authorised Dealer with the Reserve Bank's establishment permission where applicable; an auditor's certificate showing the computed remittable amount, statement of assets and liabilities, disposal method, confirmation that Indian liabilities and employee benefits are met or provided for, confirmation that no foreign income remains un repatriated, and compliance with RBI regulatory requirements; confirmation of no legal proceedings or impediments; and, for winding up, a Registrar of Companies report on Companies Act compliance. Authorised Dealers may permit remittance subject to RBI directions.