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Section 2 in Foreign Exchange Management (Export of Goods and Services) Regulations, 2015 [Entire Act]

other arrangement by whatever name called, and in the case of software, also includes transmission through any electronic media ; (v) 'export value' in relation ... these Regulations; (vii) 'schedule' means schedule appended to these Regulations; (viii) 'software' means any computer programme, database, drawing, design, audio/ video signals, any information
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Section 4 in Foreign Exchange Management (Export of Goods and Services) Regulations, 2015 [Entire Act]

Exemptions. - Notwithstanding anything contained in Regulation 3, export of goods/ software may be made without furnishing the declaration in the following cases, namely: (a) trade ... Development Commissioner of the Special Economic Zones, Electronic Hardware Technology Parks, Software Technology Parks or Free Trade Zones to be re-exported, namely: (1) imported
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