Import restriction on non-prime CRGO: SEZ units must import only prime CRGO for DTA clearance.
SEZ units are directed to import only prime CRGO Steel for goods to be cleared to the domestic tariff area, and must comply with all conditions of the Steel Products (Quality Control) Second Order in respect of such goods; Development Commissioners are to ensure compliance.

National security clearance requirement: SEZ proposals must state need and include company/director self-declaration before approval.
National security clearance from the Ministry of Home Affairs must be assessed and obtained before formal approval for new SEZs. Proposals must be checked for country sensitivity and geographical sensitivity-including sites within fifty kilometres of LoC/LAC/international borders and proximity to nuclear, space, defence or Official Secrets Act installations-and must indicate whether MHA clearance is required. Proposals needing clearance must include a prescribed company and director(s) self-declaration detailing registration, owners/promoters/directors and any preventive detention or criminal proceedings with specified particulars.

SEZ approvals and LoP extensions reaffirm conditional co developer authorisations and transfer controls under SEZ regulatory framework.
The Board extended and approved multiple formal approvals and LoPs, authorised co developer approvals subject to SEZ Act and Rules and lease period limits, approved several sector specific SEZ proposals while withdrawing or deferring others for lack of state recommendation or pending review, and required certification or refunding of tax/duty benefits where area reductions or cancellations occurred. Transfers of LoAs and changes in ownership were allowed subject to continuity, eligibility, financial disclosure and tax assessment conditions. Appeals regarding O&M power benefits were rejected in light of departmental demarcation of power plants as non processing area and applicable power guidelines.

Drawback disclaimer requirement clarified: certificate required when CENVAT not availed; not required when CENVAT availed.
The amendment substitutes paragraph 2(iii)(e) of Instruction No. 9 to require a disclaimer certificate when a developer claims drawback under Column A All Industry Rate because CENVAT facility has not been availed, and to state that no disclaimer certificate is required when a developer claims under Column B All Industry Rate because CENVAT facility has been availed.

SEZ approvals and compliance: Board authorised extensions, co-developer arrangements and corporate changes under strict statutory conditions.
Board granted and rejected SEZ requests concerning extensions of formal approvals and Letters of Permission, approvals for co-developers and new sector-specific and multi-product SEZs, and corporate changes (name, shareholding, conversion, change of entrepreneur) subject to continuity of SEZ obligations, eligibility and security clearances, compliance with revenue and company laws, immediate furnishing of financial details to tax authorities and provision of PAN and assessing officer details to CBDT; certain proposals were rejected for lack of state recommendation or conflict with export policy, and cancellations of formal approvals were approved subject to DC certification on tax/duty benefits.

Work from Home authorization for SEZ IT/ITeS employees permits remote work subject to unit authorization, approved services, secured connectivity, and export accounting.
Authorized regular employees of SEZ IT/ITeS units may work from home only if authorized and issued identity cards, the remote work is limited to services approved for the SEZ unit and tied to a unit project, the unit provides secured connectivity and equipment, export revenue is accounted by the tagged SEZ unit and work does not export services from outside the SEZ, and employees must be untagged and I Cards surrendered when they leave the project; SEZ units registered as OSPs must also follow DOT OSP guidelines.

SEZ notification requirements tightened: complete checklists and state no objection required for notifications, de notifications and transfers.
Development Commissioners must forward complete, checklist-based submissions for SEZ full/additional area notifications, partial/full de-notification, name changes, and unit shifting, including State No-Objection, inspection report, DC countersigned Developer's Certificate, legal possession and non encumbrance certificates, certified land details, coloured maps, registered deeds, prescribed Forms (C4/C5/C6), DC certificates and 'No Dues' certificates; proposals must be hand-delivered by an officer not below DDC or returned if incomplete.

Co-developer approvals and extension of SEZ permissions require continuity, compliance, PAN reporting and tax scrutiny.
Extensions of formal and in-principle approvals and of Letter of Permission (LoP) validity were granted, typically for one year; co-developer statuses were approved subject to SEZ Act and Rules with conditions such as lease-period reduction to 30 years and prohibition of tax benefits for co-developers in specific cases. Corporate changes and transfers were permitted subject to seamless continuity, compliance with eligibility and revenue laws, immediate financial disclosure to CBDT, PAN reporting, and Assessing Officer scrutiny of taxability. Appeals were deferred where DGEP consultation was required; one formal approval was cancelled subject to certification on tax benefit non-availment or refund.

Extension of SEZ approvals granted: Board extended multiple approvals and imposed conditioned compliance requirements.
The Board granted multiple extensions of formal approvals, in principle approvals and Letters of Permission for SEZ developers and units, often as final extensions or subject to receipt of statutory clearances and financial closure reports; approved co-developers subject to standard SEZ terms and a general maximum lease period with tax scrutiny preserved for lease rentals and related payments; approved certain SEZ proposals and sector additions while deferring others for lack of state recommendation; cancelled approvals for unsatisfactory progress subject to DC certification regarding tax/duty benefits; and directed specific disclosures and compliance in change-of-ownership cases.

SEZ approvals and co-developer conditions: extensions granted, co-developer limits affirmed, and duty-free benefits restricted for nonessential infrastructure.
The Board extended multiple formal approvals and LoPs subject to implementation timelines and standard SEZ Act and Rules. Co-developer approvals require standard conditions, generally limited to 30-year renewable leases, and tax treatment of lease-related receipts is subject to Assessing Officer scrutiny. Several co-developer proposals were approved with defined scopes; others were rejected where applicants acted as contractors or proposed infrastructure not necessary for SEZs. Duty-free CAPEX and O&M benefits were disallowed for additional facilities serving the Domestic Tariff Area. Rule 74A does not apply where units remain going concerns after restructuring; ownership transfers assessed case by case.

Power generation entitlements limited to initial setup benefits; O&M benefits restricted and DTA sales subject to customs duty.
Power plants by developers in SEZs must be in the Non-Processing Area and receive fiscal benefits only for initial setting up; no O&M benefits are admissible and no NFE obligation applies. Captive power plants located in the Processing Area are treated as units, subject to NFE obligations, entitled to full fiscal benefits under section 26 including O&M and duty-free inputs, and may sell to DTA subject to customs duty as determined by the Department of Revenue. IT/ITES and specified sectors requiring uninterrupted power may locate generation in the Processing Area with full benefits. Backup and transitional provisions vary by location and prior approval.