SEZ approvals and Letters of Permission extensions conditioned on tax scrutiny, lease limits, continuity and export obligations. Multiple requests for extension of formal approvals and Letters of Permission (LoP) for SEZs and SEZ units were considered, with extensions granted in several cases and rejections where development activity or recommendations were lacking; co-developer approvals were subject to standard SEZ Act/Rules terms, a maximum lease period generally capped at 30 years (renewable) except in specified State cases, and explicit reservation that lease-related payments are examinable for taxability under the Income Tax Act; revival, transfer and miscellaneous approvals were conditioned on continuity of SEZ activities, eligibility and security clearances, revenue compliance, furnishing of financial/PAN details, and specified monitoring and export obligations.