https://www.taxtmi.com/acts?id=52866 Regulation 19 mandates that an Authorised Dealer maintain a separate, comprehensive internal policy and SOP for export, import and merchant trade transactions detailing documents, timelines, charges, extensions for export realisation and import payments, adjustments for under/over/non realisation, advance receipts/payments, delegation of approval powers and factoring; it must provide delegated approvals, a grievance escalation and appeal process focused on genuineness of submissions, ensure charges are reasonable and not imposed for constituent regulatory delay, and disclose the policy and main SOP features on its website. en-us Thu, 15 Jan 2026 18:44:42 +0530 Thu, 15 Jan 2026 18:44:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=52866 Regulation 19 mandates that an Authorised Dealer maintain a separate, comprehensive internal policy and SOP for export, import and merchant trade transactions detailing documents, timelines, charges, extensions for export realisation and import payments, adjustments for under/over/non realisation, advance receipts/payments, delegation of approval powers and factoring; it must provide delegated approvals, a grievance escalation and appeal process focused on genuineness of submissions, ensure charges are reasonable and not imposed for constituent regulatory delay, and disclose the policy and main SOP features on its website. Act-Rules FEMA Thu, 15 Jan 2026 18:44:42 +0530 https://www.taxtmi.com/acts?id=52866