https://www.taxtmi.com/acts?id=52854 Set-off of export receivables against import payables may be allowed by an Authorised Dealer where the transactions concern the same overseas buyer or supplier, or their overseas group or associate companies. The set-off must be completed within the stipulated period for realisation of export proceeds, including any extension allowed by the Authorised Dealer. en-us Thu, 15 Jan 2026 18:40:12 +0530 Mon, 07 Sep 2026 15:36:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=52854 Set-off of export receivables against import payables may be allowed by an Authorised Dealer where the transactions concern the same overseas buyer or supplier, or their overseas group or associate companies. The set-off must be completed within the stipulated period for realisation of export proceeds, including any extension allowed by the Authorised Dealer. Act-Rules FEMA Thu, 15 Jan 2026 18:40:12 +0530 https://www.taxtmi.com/acts?id=52854