Returns and reports obligation: SEZ authority must furnish prescribed returns and an annual report to the central government. Section 39 prescribes the reporting and return obligations of the Special Economic Zone Authority to furnish to the Central Government, in prescribed form, manner and times or as directed, returns, statements and particulars relating to export promotion and SEZ operation and maintenance. The Authority must submit an annual report after each financial year in prescribed form and by prescribed date giving a true and full account of activities, policy and programmes, and copies of such reports received by the Central Government are to be laid before each House of Parliament.