Section 7, Remittances of Foreign Exchange and Investment in Foreign Exchange Bonds (Immunities and Exemptions) Act, 1991 [S1W-QRT]
As at 7 September 2026. In force from 2 July 1992 by S.O. 1439(E) [N12-5VC].
7. Maintenance of records and furnishing of returns.—(1) Every exporter shall maintain such records and registers relating to the export of goods as may be prescribed and shall preserve them for a period of five years. (2) Every exporter shall furnish to the Director General a return in Form ANF-3A within thirty 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 (2)
Director General: Section 2, Remittances of Foreign Exchange and Investment in Foreign Exchange Bonds (Immunities and Exemptions) Act, 1991 [S1WQKC] (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.
export: Section 2, Remittances of Foreign Exchange and Investment in Foreign Exchange Bonds (Immunities and Exemptions) Act, 1991 [S1WQKC] (In this Act, unless the context otherwise requires,—): "export" with its grammatical variations and cognate expressions, means taking out of India any goods by land, sea or air
export: 12 more definitions.
Made under this section, or naming it (0)
none
Cited by (2)
Section 17, Remittances of Foreign Exchange and Investment in Foreign Exchange Bonds (Immunities and Exemptions) Act, 1991 [S1W-R2J], 25 October 1991, Band A. "section 7".
Rule 6, Remittances of Foreign Exchange and Investment in Foreign Exchange Bonds (Immunities and Exemptions) Act Rules, 1994 [S1Y-JHC], 15 October 1994, Band A. "sub-section (2) of section 7 of the Act".
Not held (0)
none
Duties published under this section (1)
D11-GDM. Every exporter: Maintain records and registers of the export of goods; preserve for five years; furnish the annual return in Form ANF-3A; thirty days from the end of every financial year; Form ANF-3A. Published by Directorate General of Foreign Trade, Ministry of Commerce and Industry (synthetic record).