Section 12 in The Foreign Exchange Management (Transfer or Issue of any Foreign Security) Regulations, 2004 [Entire Act]
Wholly Owned Subsidiary outside India shall declare it on GR/SDF /SOFTEX form, as the case may be, which shall be superscribed as "Exports against ... investment from the Indian party together with the duplicate of GR/SDF/SOFTEX form through the branch of an authorised dealer designated