Authorised dealers may allow remittances by Indian firms and companies on account of Provident fund/Superannuation/Pension fund contributions in respect of their expatriate staff who are not permanently resident in India in accordance with the service conditions of the foreign national concerned. A copy of the letter from the applicant indicating the service conditions on the basis of which the remittance was allowed may be forwarded to Reserve Bank alongwith form A2 while reporting the transactions in R return.