SEZ approval extensions continue subject to operational progress and developer compliance with tax and eligibility obligations. The Board granted time-limited extensions of formal approvals, in-principle approvals and Letters of Permission for numerous SEZ developers and units, often conditioned on demonstrable project progress, state clarifications or condonation of delay. Multiple co-developer proposals were approved subject to SEZ Act and Rules and a recurring requirement that lease periods be reduced to not exceed 30 years (renewable). Change-of-ownership, name-change and merger approvals were conditioned on continuity of SEZ obligations, fulfillment of eligibility and security clearances, submission of full financial details to Revenue/CBDT and preservation of the Assessing Officer's rights to examine taxability.