SEZ approval conditions: extensions, shareholding and mergers approved subject to continuity, eligibility, tax disclosure and environmental compliance. The Board approved one-year extensions of LoAs for specified SEZ units and granted approvals for name, shareholding, control changes, mergers and transfers subject to conditions requiring seamless continuity of SEZ activities, fulfilment of eligibility and security clearances, compliance with revenue/company/securities rules, immediate furnishing of full financial details to revenue authorities, preservation of Assessing Officer tax-assessment rights, and PAN/jurisdictional AO disclosure. Procurement of restricted items was ratified subject to use within SEZs and environmental compliance. Several appeals were rejected; two were remanded for further verification. Two FTWZ in-principle approvals were granted.