Procurement of used capital goods for SEZ units requires prior approval and income tax compliance to permit transfers. SEZ units may procure second hand capital goods from the DTA only if transfers satisfy subsection four of Section 10AA read with the Explanations to subsection three of Section 80IA; units must obtain prior approval from the Development Commissioner, compute depreciated values using Income Tax Act rates, ensure the aggregate value of DTA procured used goods does not exceed a twenty percent threshold to retain tax benefits, and disclose such procurements in the Annual Performance Report.