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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>Foreign exchange rules define authorised dealers and specified authorities for goods, services and software exports.</h1> Regulation 2 defines key terms for the 2026 export/import regulations, including Authorised Dealer, Export Declaration Form, Project Export and a broad definition of Software; it designates Specified authorities by category-customs or development commissioners for goods, authorised dealers (and development commissioners in SEZ) for services, and authorised dealers or STPI (and development commissioners in SEZ) for software-and clarifies that software is included within the scope of services, with undefined terms to take meanings from the Act or subordinate rules.

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