Doctrine of attribution in corporate criminal liability is the topic of discussion this month in the Second Anniversary - August 2013 issue of Corporate Amicus. Article on this subject seeks to point out that prosecution of officers for the criminal acts of company would depend on facts and circumstances of each case. Reserve Bank of India has revised the period for realization of export proceeds in respect of exports other than that from SEZ and SEBI has laid down procedure with regard to change in Alternative Investment Funds. SEZ norms for exit of units have been relaxed while Companies Bill has been passed by Rajya Sabha. These developments are highlighted in this issue of Corporate Amicus. Under Ratio decidendi, this issue brings recent Supreme Court Order holding that Section 45QA of the RBI Act has overriding effect on provisions of Companies Act.