Section 14 in The Special Economic Zones (Customs Procedures) Regulations, 2003
14. Export by software unit though data communication link or by providing on site services.
(1)The zone unit engaged in software sector may be permitted to export software or processed data or data analysed including call centre services via data link, internet, e-mail or through other electronic mode and Softex Form duly certified by the Development Commissioner of the zone as per Foreign Exchange Management (Export of Goods and Services) Regulation, 2000, is submitted to the customs authorities in the zone within a period of one month from the date of such exports.(2)The zone unit engaged in export of services including software may be permitted to provide consultancy services "on site" abroad subject to submission of details regarding the contract or purchase order, foreign exchange remitted and the persons deputed abroad, to the customs officers in the zone.(3)The consultancy fee received by the zone unit for providing on site consultancy services in convertible foreign exchange shall be deemed to be export for the purposes of Net Foreign Exchange Earning.
