Change of corporate control approved with conditions requiring continuity, regulatory compliance and tax authority notification. BoA approved multiple extensions, granted formal approval for a new IT/ITES SEZ, authorised co developer roles for data centre and FTWZ development, and approved or gave in principle approval to name, constitution and shareholding changes subject to conditions: seamless continuity of SEZ activities; fulfilment of eligibility and security clearances; compliance with Revenue/Company Affairs/SEBI rules on capital gains, equity transfers and taxability; immediate furnishing of full financial details to Member (IT), CBDT and the jurisdictional authority; provision of PAN and assessing officer details to CBDT; and preservation of the Assessing Officer's right to assess taxability under the Income Tax Act. Environmental NoC and other statutory clearances were required where applicable.