SEZ approvals, modifications, and de notifications: Board granted, deferred and conditioned approvals affecting notifications and operations. The Board granted, deferred or conditioned approvals for SEZ notifications, conversions and in principle proposals, required Development Commissioners to certify absence or refund of SEZ tax/duty benefits before withdrawal or denotification, and instructed that CBDT and CBEC be informed in such cases. Co developer and transfer approvals were made subject to asset delineation, submission of lease deeds detailing financial arrangements, fulfilment of developer eligibility and security clearances, compliance with revenue and company laws, furnishing full financial details to revenue authorities, and reservation of assessing officers' rights to examine taxability of lease rentals, premiums or equity transfers.