https://www.taxtmi.com/circulars?id=2056 The circular waives the requirement to submit Form GR/SDF/PP/SOFTEX for exports of goods and software below a revised low-value threshold, while maintaining the exporter's duty to realise and repatriate foreign exchange. Authorised Dealers must apply KYC and verify source of funds before certifying receipts as export proceeds; reporting exemptions for such exports apply to designated half-yearly statements. The change is effective from the notified date and issued under the foreign exchange statutory powers referenced in the circular. en-us Sat, 31 Jan 2004 00:00:00 +0530 Wed, 18 Feb 2026 17:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=2056 The circular waives the requirement to submit Form GR/SDF/PP/SOFTEX for exports of goods and software below a revised low-value threshold, while maintaining the exporter's duty to realise and repatriate foreign exchange. Authorised Dealers must apply KYC and verify source of funds before certifying receipts as export proceeds; reporting exemptions for such exports apply to designated half-yearly statements. The change is effective from the notified date and issued under the foreign exchange statutory powers referenced in the circular. Circulars FEMA Sat, 31 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/circulars?id=2056