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of <h1>Regulation 7 exempts Nepal and Bhutan currency transactions from standard foreign exchange realization requirements</h1> Foreign exchange management regulations provide specific exemption for currency transactions involving Nepal and Bhutan. Under Regulation 7 of the Foreign Exchange Management (Realisation, Repatriation and Surrender of Foreign Exchange) Regulations 2000, the standard requirements for realization, repatriation and surrender of foreign exchange do not apply to transactions conducted in Nepalese or Bhutanese currency, creating a carve-out from general foreign exchange compliance obligations.
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