Section 35, Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976 [S1Q-1WJ]
As at 7 September 2026. In force from 12 January 1977 by S.O. 1700(E) [N11-YJ5].
35. Maintenance of records and furnishing of returns.—(1) Every person resident in India shall maintain such records and registers relating to the holding of foreign exchange as may be prescribed and shall preserve them for a period of five years. (2) Every person resident in India shall furnish to the Director General a return in Form SEZ-1 within sixty days from the end of every financial year, and such other information as the Director General may, by order in writing, require.
Defined terms in this text (1)
Director General: Section 2, Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976 [S1Q0VR] (In this Act, unless the context otherwise requires,—): "Director General" means the Director General of Foreign Trade appointed under section 6
Director General: 30 more definitions.
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