Surrender of export incentives required before write-off of unrealised export bills; authorised dealers must obtain proof and audit compliance. Authorised dealers must obtain documentary evidence that exporters have surrendered any export incentives availed in respect of export bills before permitting those bills to be written off as unrealised export dues, and must implement internal or external auditor checks (random sample/percentage checks) on outstanding export bills written off; existing terms of earlier circulars remain unchanged and directions are issued under FEMA.