Indian Airline/shipping companies which are incorporated in and/or whose seat of control is in India may apply to authorised dealers for remittances towards operating expenses etc. in case balances in their foreign currency accounts are not sufficient to meet these expenses. Authorised dealer may allow remittance on the basis of invoices/debit notes received from overseas agents and in case of bunkers suppliers invoice accompanied by masters confirmation for the bunkers supplied to the vessel. The invoice should contain full details i.e. Name of the Vessel/Aircraft, Voyage No. etc. Authorised dealers may ensure that balances in the foreign currency account are not sufficient to meet the expenditure and also that the shipping companies hold requisite authorisation from the Director General of Shipping for the particular voyage of the vessel or for its operations on foreign voyage in general. In case of application for remittance of Income-tax a demand note from the concerned Income-tax authorities may be called for.