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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>EEFC conversion requirement: exchange earners must convert part of EEFC balances to rupees and limit foreign currency retention.</h1> Regulators mandate that exchange earners convert a prescribed portion of existing EEFC balances into rupees within a short compliance period and report to the Foreign Exchange Department; for future forex receipts, only a reduced share may be retained in non interest bearing EEFC accounts while the remainder must be surrendered for conversion. EEFC balances must be used up before accessing the forex market, authorised dealers may require a declaration, and similar rules apply to Resident Foreign Currency and Diamond Dollar accounts.

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