https://www.taxtmi.com/article/detailed?id=15782 The 2026 Regulations establish a principle based, transaction focused regime replacing fragmented exports/imports rules. Key operatives: export realisation timelines (15 months generally; 18 months for INR invoices; sale date for overseas warehoused goods), unified Export Declaration Form (EDF) filing options, AD banks empowered to verify genuineness, approve closures/reductions (declaratory closure up to Rs.10 lakh), and permit advances, set offs and temporary investments subject to safeguards and bank SOPs. en-us Fri, 30 Jan 2026 09:48:46 +0530 Fri, 30 Jan 2026 09:48:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15782 The 2026 Regulations establish a principle based, transaction focused regime replacing fragmented exports/imports rules. Key operatives: export realisation timelines (15 months generally; 18 months for INR invoices; sale date for overseas warehoused goods), unified Export Declaration Form (EDF) filing options, AD banks empowered to verify genuineness, approve closures/reductions (declaratory closure up to Rs.10 lakh), and permit advances, set offs and temporary investments subject to safeguards and bank SOPs. Articles FEMA - Foreign Exchange Management Fri, 30 Jan 2026 09:48:46 +0530 https://www.taxtmi.com/article/detailed?id=15782