Export proceeds reporting: authorised dealers must report outstanding export bills and file Form XOS, noting SEZ cases. Authorised dealers must monitor export bill realisation and, where bills remain unpaid beyond the due date or six months from shipment, take up the matter with the exporter and report unresolved cases to the Reserve Bank. Units in Special Economic Zones may repatriate full export value within twelve months, but all outstanding export bills beyond six months must be reported in Form XOS, with 'SEZ' indicated for SEZ units. Directions are issued under Section 10(4) and Section 11(1) of FEMA, 1999 and non-observance attracts penalties.