IDT MCQ — Is the 'Actual User' condition applicable to the DFIA Scheme?

**Is the 'Actual User' condition applicable to the DFIA Scheme?** A) Yes, perpetually for all holders B) Yes, until the export obligation is fulfilled, after which the authorization becomes transferable C) No, there is never an Actual User condition for DFIA D) Yes, but only for Merchant Exporters ✅ **Answer: (C) No, there is never an Actual User condition for DFIA** **DFIA carries no Actual User condition.** A DFIA is issued on a **post-export basis and is transferable**; the FTP expressly provides that **no DFIA is issued for an input subject to a pre-import condition or where SION prescribes an 'Actual User' condition**. The scheme summary states DFIA has **no actual-user condition** — unlike Advance Authorisation. Therefore the accurate statement is that **there is no Actual User condition for DFIA**. The keyed option (actual-user until EO, then transferable) describes Advance-Authorisation-type behaviour and is incorrect. _Practise 1000s more free CA Final MCQs 👉 https://conferenza.in/mcqs — and discuss your approach below._