Appendix-03E - List of services where payment has been received in Indian rupees which can be treated as receipt in Deemed Foreign Exchange as per guidelines of Reserve Bank of India
Foreign Trade - Handbook of Procedures, 2023 Appendix Appendix
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Deemed foreign exchange treatment for payments in local currency under RBI guidelines applies to specified services; list notified separately. Payments received in local currency for specified cross border services may be treated as deemed foreign exchange under Reserve Bank of India guidelines; Appendix 3E identifies qualifying service categories and the applicable eligibility and procedural conditions, with the detailed list and operational conditions to be notified separately under the Foreign Trade Policy framework.
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.
Deemed foreign exchange treatment for payments in local currency under RBI guidelines applies to specified services; list notified separately.
Payments received in local currency for specified cross border services may be treated as deemed foreign exchange under Reserve Bank of India guidelines; Appendix 3E identifies qualifying service categories and the applicable eligibility and procedural conditions, with the detailed list and operational conditions to be notified separately under the Foreign Trade Policy framework.
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