Section 64(2) in The Foreign Exchange Regulation Act, 1973
(2)Whoever attempts to contravene, or abets any contravention of any of the provisions of this Act other than section 13, clause (a) of sub-section (1) of section 18, section 18-A, clause (a) of sub-section (1) of section 19, sub-section (2) of section 44 and sections 57 and 58 or of any rule, direction or order made thereunder, shall, for the purposes of this Act, be deemed to have contravened that provision, rule, direction or order, as the case may be.