Special Economic Zone approvals governed by conditional formal approvals, extensions, de-notifications and staged export obligations. The Board granted, extended, or withdrew SEZ formal approvals and co-developer statuses subject to land possession, state recommendation, and prescribed lease and financial disclosures; emphasized that lease terms do not determine tax treatment and that assessing officers retain tax-assessment rights. De-notifications and area decreases were approved conditional on DC certificates confirming refund or non-availment of tax benefits, absence or de-bonding of units, and state no-objection. Renewals and extensions of LoPs and formal approvals were permitted with time-limited extensions; recycling units' renewals were conditioned on staged Minimum Physical Export Obligations, restricted import enhancement, and limitation of authorized operations.