Realisation and repatriation of export proceeds: period extended with review and forthcoming FEMA amendment, banks to notify. Extension of the period for realisation and repatriation of export proceeds for goods and software, subject to one year review and forthcoming amendment to the Foreign Exchange Management (Export of Goods and Services) Regulations, 2000. Existing provisions for units in Special Economic Zones and exports to permitted warehouses outside India remain unchanged. Authorised Dealer Category I banks are directed to notify their constituents; the circular is issued under the Foreign Exchange Management Act.