SEZ approvals and compliance: board permits co developers, area changes and selective extensions subject to contiguity and tax certification. The Board granted conditional approvals for co developers requiring lease documents disclosing financial arrangements, limited authorized operations to the co developer agreement, and mandated BoA approval for any beyond scope agreements; Income Tax authorities retain the right to examine taxability. Area additions, de notifications and withdrawals were approved subject to DC certificates confirming contiguity and refund/non availment of tax/duty benefits and absence of state objection. Extensions of formal approvals, in principle approvals and LoPs were granted selectively subject to demonstrable project progress, contiguity requirements, environmental clearances, and repayment conditions for duty/tax benefits on relocations.