1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
TaxTMI Login
🚀 New: Section-Wise Filter ✕
Just a moment...
1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Manuals
of of All Manuals
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Realisation and repatriation timelines for export proceeds (goods, software, services): nine months until 12.11.2025, fifteen months thereafter</h1> Regulation prescribes time limits for realisation and repatriation of full export value of goods, software and services: exports must be realised within nine months from export date until 12.11.2025 and within fifteen months thereafter (subject to RBI-specified periods), with the operative effect that foreign proceeds must be repatriated to India within those periods. Units such as SEZs, EOUs, STPs, EHTPs, BTPs and status-holder exporters are subject to the same timelines, but RBI may direct that such units cease to be governed by that concession, in which case they will be governed by the general rule. RBI (or an authorised dealer under RBI directions) may extend timelines for sufficient cause. 'Date of export' for non-physical software equals invoice date. Payment must be routed through an authorised dealer in accordance with manner-of-payment regulations. RBI may issue directions (including re-import or sale) where payment is delayed.
TaxTMI 
TaxTMI 
