The Foreign Trade (Development and Regulation) Act 1992 with Rules [Bare Act with Section Notes] by Taxmann is a comprehensive and authoritative reference to India's foreign trade and export–import regulatory framework. The 2026 Edition presents the fully amended text of the Act along with allied Rules, Orders, and safeguard measures, supported by clear section-wise notes and judicial references. It explains the powers of the Central Government and DGFT, licensing procedures, compliance obligations, enforcement provisions, penalties, and appellate remedies. Designed for practitioners, regulators, and students, the publication delivers statutory precision with strong practical relevance.