Section 46(3) in The Special Economic Zones Rules, 2006
(3)Procedure for export of software shall be as under:-(i)a Unit may export software or processed data, including call center services via data link or internet or e-mail or through other electronic mode and the Software Export Declaration Form for such exports duly certified by Development Commissioner under the Foreign Exchange Management (Export of Goods and Services) Regulation, 2000, shall be submitted, to the authorized dealer within the period specified under the Foreign Exchange Management Act 1999 (42 of 1999);(ii)a Unit may provide consultancy services "on site" abroad subject to submission of details of the contract or purchase order and foreign exchange remitted and the persons deputed abroad to the Authorized Officer;(iii)the consideration received by the Unit for providing on site consultancy services in convertible foreign exchange shall be counted for the purpose of calculating positive Net Foreign Exchange Earning under rule 53.
