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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Surrender of foreign exchange: unspent balances by non-resident entities must be returned within prescribed periods after acquisition or travel.</h1> Regulation 6 requires persons other than individual residents who acquire or purchase foreign exchange pursuant to a declaration to an authorised person to surrender any unused portion to an authorised person within sixty days of acquisition. A travel-related exception provides extended surrender timelines: unspent currency notes and coins must be surrendered within ninety days of return, and unspent travellers cheques within one hundred eighty days of return.

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