Extension of SEZ approvals and LoPs permitted with Board-imposed continuity, disclosure and compliance conditions for developers and units. The Board extended validity of multiple formal approvals and LoPs for SEZ developers and units, emphasising extensions only after demonstrable progress and permitting one-year extensions as a norm. It approved co-developer roles and numerous sector-specific IT/ITES SEZs subject to SEZ Act and Rules, and allowed changes in shareholding/ownership on conditions of seamless continuity, fulfillment of eligibility (including security clearances), immediate disclosure of financial details to Member (IT), CBDT and jurisdictional authorities, and the Assessing Officer's right to assess taxability of resulting gains or losses.