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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>Duty to repatriate foreign exchange: residents must realise, repatriate and surrender receipts to authorised persons within prescribed periods.</h1> A resident entitled to foreign exchange must realise and repatriate it to India, selling it to an authorised person for rupees, holding it with an authorised dealer as permitted by the Reserve Bank, or using it to discharge foreign currency liabilities as specified. Receipt in rupees from an overseas bank or exchange house account maintained with an authorised dealer is deemed repatriation. Specified surrender periods apply for non individuals, unspent acquired foreign exchange, travel balances, and resident individuals, and currency of Nepal and Bhutan is exempted.

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