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    <title>Foreign Exchange Management Act, 1999 –Returns and Statements</title>
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    <description>The circular raises the reporting cut-off for non-export inward receipts and requires a Supplementary Statement of non-export Receipts to be enclosed with R Returns for receipts at or above the revised threshold; where inward remittances exceed that threshold the purpose must be ascertained and reported, without delaying crediting, and Internal Auditors/Inspectors must certify prompt and rules-compliant crediting of personal remittances to beneficiaries&#039; accounts.</description>
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