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This circular has extended the period of realisation and repatriation of export proceeds in respect of export of goods or software, where the goods are exported on or before 31st March, 2013, is extended from six months to twelve months from the date of export.
However, period of realisation and repatriation to India of the full export value of goods or software exported by a unit situated in a Special Economic Zone (SEZ) as well as exports made to warehouses established outside India remain unchanged.
