SEZ approvals: Board authorised conditional name, shareholding and LoA changes alongside operational permissions for SEZ units. Board approved extensions of formal approvals and LoAs, conditional changes in developer/co developer name and shareholding, and formal approvals for new sector specific SEZs, subject to seamless continuity of SEZ activities, fulfillment of eligibility criteria and security clearances, compliance with revenue and company rules, immediate furnishing of financial details to tax authorities, disclosure of PAN and jurisdictional assessing officer, and the Assessing Officer's right to assess taxability of gains from equity transfers, mergers or amalgamations.