Co developer approvals in SEZs require lease disclosure and preserve taxability review by the Assessing Officer. BoA prescribed processing timelines and approved multiple SEZ actions-co developer recognitions, area additions/denotifications and re orientations-subject to conditions. Co developer approvals require lease/developer agreements detailing financial arrangements and preserve the Assessing Officer's right to examine taxability under SEZ and Income Tax law. Area changes and denotifications are approved only upon DC certification of contiguity and refund/non availment of tax/duty benefits and State concurrence. Extensions of formal approvals and LoPs beyond prescribed years are discretionary, granted only after demonstrable progress and subject to limited, timebound extensions.