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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>External Commercial Borrowings by SEZ units limited to own use; transfer or on lending to DTA units prohibited.</h1> Units in Special Economic Zones may raise External Commercial Borrowings only for their own requirements and are prohibited from transferring or on lending borrowed funds to sister concerns or any unit in the Domestic Tariff Area; Authorised Dealers must ensure compliance with Government ECB guidelines and the directions issued under the Foreign Exchange Management Act.

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