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Audit Trail Compliance in Accounting Software
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June 2012

A.P. (DIR Series) Circular No. 128, dated 16-5-2012 — Exchange Earner’s Foreign Currency (EEFC) Account.

By Gaurang Gandhi, Chartered Accountant

Reading Time 1 mins

This Circular clarifies that conversion of the EEFC balances into Rupee balances will only be applicable to available balances in the EEFC account which may be arrived at by netting off earmarked amounts on account of outstanding forward/option contracts booked before May 10, 2012.

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