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    <description>The amendment permits credits to foreign currency accounts of residents as gifts from a close relative (defined by reference to the Companies Act), as earnings from export of goods or services or as royalty, honorarium or other lawful means, and as disinvestment proceeds on conversion of shares to ADRs/GDRs under the Sponsored ADR/GDR Scheme approved by the Foreign Investment Promotion Board, by inserting these clauses into Regulation 5A(1) and adding a corresponding entry to the Schedule.</description>
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