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of <h1>SEZ Unit Asset Transfer Allowed After 5-Year Land Lease and 2-Year Operational Period with Approval Committee Clearance</h1> A Special Economic Zone (SEZ) unit may transfer its assets and liabilities to another entity after meeting specific conditions: holding a valid approval and land lease for at least five years, being operational for two years, obtaining Approval Committee clearance, ensuring the transferee meets eligibility criteria, and transferring applicable duties, liabilities, and export obligations to the new unit under the same terms.
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