Government-supported Line of Credit enabling export financing with specified Indian content and compliance obligations for infrastructure projects. Government-supported Line of Credit to SBM (Mauritius) Infrastructure Development Company Ltd permits financing of eligible exports from India for infrastructure projects, mandates that at least 75% of contract value be supplied from India (30% Indian content for the Metro Express Project), allows 25% foreign procurement, requires Export Declaration Form filing for shipments, disallows agency commission from the LoC while permitting exporter-paid commissions subject to realisation, and directs Authorised Dealer Category I banks to notify exporters and facilitate compliance; directions issued under the Foreign Exchange Management Act.