Line of Credit supports export financing with 75% local content requirement and FEMA based reporting and remittance rules. A Government-supported Line of Credit to a Mauritius infrastructure company permits financing of exports of eligible goods and services from India, requires at least 75% of contract value to be sourced from India (with up to 25% from abroad), mandates Export Declaration Form reporting, sets a terminal utilisation period from project completion, and prescribes that no agency commission is payable under the LoC though exporters may use own funds or EEFC balances for commission remittance subject to extant rules; directions issued under FEMA sections 10(4) and 11(1).