Extension of SEZ approvals tied to demonstrable operational progress; conditional co-developer and authorized-operation approvals follow compliance safeguards. The Board approved or refused extensions of formal approvals and LoPs based on demonstrable progress toward operationalisation, granting time-limited extensions where justified and rejecting cases with unsatisfactory progress. Co-developer and authorized-operation approvals were granted subject to conditions limiting approvals to infrastructure creation or specified activities, compliance with NFE obligations, environmental and statutory clearances, and preservation of tax authorities' rights to examine and assess tax treatment of leases, premiums and transfers under SEZ and Income Tax law.