Taxes and remittance of sale proceeds: outbound remittances allowed only through authorised dealers subject to taxes and conditions. Remittance of sale proceeds to a non-resident seller is permitted only in accordance with these Regulations and the relevant Schedule; an authorised dealer may allow remittance, net of applicable taxes, where the security was held on a repatriation basis and either the sale complied with pricing guidelines or Reserve Bank approval for the sale and remittance was obtained.