SEZ approvals and extensions governed with taxability safeguards and conditional infrastructure permissions to preserve compliance. Board granted and rejected time-limited extensions of formal approvals and LoPs, approved selected co-developers and new SEZs subject to SEZ Act and Rules, and imposed explicit taxability safeguards: developers/co-developers must maintain separate accounts when required, furnish PAN and jurisdictional assessing officer details to CBDT, and accept Assessing Officer scrutiny of lease rentals, down payments or premiums. The Board approved infrastructure and access permissions on conditions including non-claim of duty benefits, proper accountal, and developer-borne costs, and cancelled numerous formal approvals for lack of progress conditional on certification regarding any SEZ duty/service tax benefits.