Remittance of profit or surplus requires specified audited accounts and Chartered Accountant and auditor certificates for authorised dealer approval. Non-resident entities permitted to establish a branch or Project Office in India may remit branch profit or project surplus, net of applicable Indian taxes, upon establishing the net amount to the satisfaction of the authorised dealer and producing specified documents: for branches, audited balance-sheet and profit and loss account plus a Chartered Accountant's certificate on remittable profit; for completed projects, final audited project accounts, a Chartered Accountant's certificate on remittable surplus, tax assessment or proof of tax provision/payment, and an auditor's certificate of no outstanding statutory liabilities.