Reorganisation of SEZ entities requires continued operation, unchanged liabilities, and compliance with tax and regulatory reporting. Reorganisations of SEZ developers, co developers and units - including name change, shareholding change, business transfers, court approved mergers/demergers, constitution or director changes - may be approved by the Unit Approval Committee only if the entity remains in the SEZ as a going concern and all liabilities remain unchanged. Such reorganisations must ensure continuity of SEZ activities, satisfy eligibility and security clearance requirements, comply with revenue and company/securities laws, furnish full financial details and PAN/jurisdictional assessing officer information to tax authorities, and remain subject to tax assessment of gains or losses arising from the transactions.