Special Economic Zone approvals conditioned on developer obligations, tax assessment rights, de notification rules and time limited extensions. The Board decided on formal approvals, co-developer admissions, authorized non-processing operations, area adjustments including de-notifications and withdrawals, and time-limited extensions of LoA and LoP. Co-developer approvals require lease agreements detailing financial arrangements and confirm that tax treatment of rentals, premiums or down payments remains subject to assessment by tax authorities. Authorized non-processing activities were approved for exclusive SEZ use and additional costs must be borne by developers. De-notifications and withdrawals were approved subject to DC certificates and state no-objection. Extensions were granted conditionally for fixed periods based on demonstrated progress; transfers and equity changes require continuity of SEZ obligations, compliance with eligibility and revenue laws, disclosure of financial details and remain open to tax assessment.