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of <h1>Authorities clarify SEZ-to-SEZ and DTA-to-SEZ service exports not subject to FEMA; no SOFTEX or EDF filings required</h1> Transactions for export of services between special economic zone units, and from domestic tariff area units to special economic zone units, are not subject to FEMA regulations and therefore do not require filing SOFTEX or EDF declarations. This clarification instructs zonal SEZ authorities to inform concerned parties that such intra-SEZ and DTA-to-SEZ service invoices need no SOFTEX reporting. The direction is issued with the concurrence of the central bank and approved by the competent authority.
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