Change of developer status approved subject to continuity, statutory approvals, eligibility checks, tax disclosure and compliance obligations. The Board approved or ratified extensions of LoAs, transfers of ownership, demergers and changes in developer/co developer status subject to statutory approvals and uniform conditions: continuity of SEZ activities, fulfilment of eligibility including security clearances, compliance with Revenue/Company/SEBI rules, immediate furnishing of financial details to CBDT and jurisdictional authorities, assessing officer's right to assess taxability under the Income Tax Act, and conformity with State land/lease laws. Procurement of restricted items like sand was permitted under Rule 27(1) on condition of actual SEZ use and adherence to environmental regulations. Revised policies for worn clothing and plastic recycling units prescribe renewal limits and export obligations, with plastic recycling LoAs extended for 18 months.