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.