In these Regulations, unless the context requires otherwise, -
(i) 'Act' means the Foreign Exchange Management Act, 1999 (42 of 1999);
(ii) 'authorised dealer' means a person authorised as an authorised dealer under sub-section (1) of section 10 of the Act, and includes a person carrying on business as a factor and authorised as such under the said section 10 ;
(iii) 'EXIM Bank' means the Export-Import Bank of India established under the Export-Import Bank of India Act, 1981 (28 of 1981);
(iv) 'export' includes the taking or sending out of goods by land, sea or air, on consignment or by way of sale, lease, hire-purchase, or under any other arrangement by whatever name called, and in the case of software, also includes transmission through any electronic media ;
(v) 'export value' in relation to export by way of lease or hire-purchase or under any other similar arrangement, includes the charges, by whatever name called, payable in respect of such lease or hire-purchase or any other similar arrangement;
(vi) 'form' means form annexed to these Regulations;
(vii) 'schedule' means schedule appended to these Regulations;
(viii) 'software' means any computer programme, database, drawing, design, audio/video signals, any information by whatever name called in or on any medium other than in or on any physical medium ;
(ix) 'specified authority' means the person or the authority to whom the declaration as specified in Regulation 3 is to be furnished;
https://www.rbi.org.in/Scripts/BS_FemaNotifications.aspx?Id=177 https://www.rbi.org.in/Scripts/BS_FemaNotifications.aspx?Id=177
(x) the words and expressions used but not defined in these Regulations shall have the same meanings respectively assigned to them in the Act.