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Accounting and Auditing in India – The past, present and future
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February 2010

Exchange Earner’s Foreign Currency (EEFC) Account – Clarification

By Pinky Shah
Sonalee Godbole
Gaurang Gandhi
Tarun Ghia
Nimesh Dedhia
Vijay Kewalramani
Chartered Accountants

Reading Time 1 mins

New Page 1

Part C:
FEMA

Given below are the highlights of certain RBI
circulars, press notes and notifications

32 A. P. (DIR Series) Circular No. 22, dated
December 29, 2009

Exchange Earner’s Foreign Currency (EEFC) Account –
Clarification

This circular clarifies that all categories of
foreign exchange earners, including SEZ developers, are allowed to credit up to
100% of their foreign exchange earnings to their EEFC Accounts.

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