https://www.taxtmi.com/circulars?id=2021 Authorised dealers may approve export of books on consignment permitting extended realisation of export proceeds from the date of shipment; exporters may abandon unsold books at the expiry of the sale contract and show the value of unsold books as a deduction from export proceeds in the Account Sales. Authorised dealers should inform their constituents. Directions are issued under the Foreign Exchange Management Act, 1999. en-us Fri, 03 Oct 2003 00:00:00 +0530 Wed, 18 Feb 2026 17:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=2021 Authorised dealers may approve export of books on consignment permitting extended realisation of export proceeds from the date of shipment; exporters may abandon unsold books at the expiry of the sale contract and show the value of unsold books as a deduction from export proceeds in the Account Sales. Authorised dealers should inform their constituents. Directions are issued under the Foreign Exchange Management Act, 1999. Circulars FEMA Fri, 03 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/circulars?id=2021