Disaster Recovery and Business Continuity: SEZ guidelines permit approved data and personnel relocation with prescribed approvals and notifications. Guidelines set a regulatory framework for DR/BCP in IT/ITES SEZs: define qualifying disasters; permit movement of backup data and storage media for non commercial internal DR/BCP without export treatment or commercial invoices while requiring records and duty on media; require SEZ unit approval from the Development Commissioner for DRC/BCP sites with specified infrastructure, 48 hour notification on activation, initial 90 day relocation validity extendable by DC, and coordination between DCs. Third party DR/BCP offered commercially by SEZ units is treated as NFE earning activity.