Non-SEZ IT/ITES units: statutory powers under central laws to be exercised by concerned agencies without Development Commissioner approval.
Powers under any Central Act or other law in respect of non-SEZ IT/ITES units operating in the non-processing area of an IT/ITES SEZ shall be exercised by the concerned officer or agency having such powers without the need for any approval from the jurisdictional Development Commissioner, and such units are subject to the provisions of all Central Acts and rules applicable to entities in the domestic tariff area.

Co developer approvals and LoA extensions secured subject to SEZ compliance, contiguity conditions and taxability review.
The Board approved extensions of formal, in principle and LoA validities for developers and units, granted co developer status and area increases subject to SEZ Act and Rules, required Assessing Officers to retain rights to examine taxability of income from leases or premiums, conditioned area approvals on land contiguity or remedial construction, authorised duty free procurement of a restricted input for in plant use, approved certain denotifications and revival measures with inspection and reporting obligations, and deferred new SEZ proposals pending statutory compliance clarifications.

SEZ co-developer approvals expand development and leasing rights while preserving tax assessment oversight and area restrictions.
The Board approved selective extensions of LoAs, multiple co-developer status applications and area additions across various SEZs, subject to standard SEZ Act and Rules conditions. Approvals uniformly preserve the Assessing Officer's right to examine taxability of income from lease rentals, down payments or premiums and require lease periods per DoC Instruction No. 98; duty-paid area restrictions under Rule 11A(3)(c) apply where noted. Requests for de-notification were withdrawn or deferred for further examination. Conditional permissions were granted for specific imports and procurement for authorised SEZ operations, and a new multi-sector SEZ proposal was approved.

SOFTEX forms: physical invoice submissions by SEZ units dispensed; electronic verification authorised, with limited physical sampling.
SEZ Division dispenses with submission of physical SOFTEX forms and invoices by SEZ units where filings are made online; DCs may obtain documents electronically for verification and permit sample physical invoices in exceptional cases. RBI revised FETERS reporting from April 1, 2012: AD banks must use the revised purpose codes, report purpose codes for all forex transactions (including small non-export receipts), increase amount fields to 15 digits, and adopt 6 digit port codes, submitting prescribed ASCII files fortnightly with required consistency checks.

SEZ approvals and extensions implemented with conditional terms, tax assessment rights and further due diligence required for some proposals.
The Board acted on SEZ governance matters including extensions of formal and in principle approvals and LoAs, approvals and deferrals of co developer status and area additions, cancellations of co developer status, setting up of new SEZs, renewals and monitoring directives, and conditional grant of an Industrial Licence under the IDR Act. Approvals were made subject to standard SEZ Act and Rules conditions, co developer agreements, DoC instructions on lease periods, area restrictions under SEZ Rules, and the Assessing Officer's right to examine taxability; several proposals were deferred for further due diligence or remanded for hearings.

SEZ approvals: extensions, co developer recognitions and conditional area and sector changes subject to SEZ Rules compliance.
The Board approved time limited extensions of formal approvals and LoAs for developers and units under the SEZ Act and Rules, granted co developer status for specified infrastructure and leasing activities subject to standard terms and assessing officer scrutiny of taxability, authorised a conditional area increase and sector change to multi sector SEZ status contingent on statutory land and processing requirements, and addressed miscellaneous compliance, environmental import and partial surrender matters with directions for DCs to verify legal, financial and procedural conditions.

Monitoring of BLUT clarifies additional Bond cum Legal Undertaking required only for increased scale or shortfall, not routine requests.
Clarification directs that the Bond cum Legal Undertaking (BLUT) must not be debited or credited and must be monitored quarterly or annually via progress reports; any shortfall identified requires furnishing a fresh or additional BLUT. Additional BLUT is required only when the unit's or developer's scale of operations increases beyond the level covered by the original BLUT and should not be sought routinely if operations remain at the initially envisaged scale.

SEZ conditional renewals require production, export and DTA sale undertakings before longer term approval is granted.
The Board approved extensions of formal approvals and LoAs, granted co-developer statuses subject to co-developer agreements and standard SEZ Act and Rules conditions, authorised area increases preserving contiguity, and directed Development Commissioners to enforce a conditional renewal regime for plastic recycling units requiring production during the specified 18 month period, some exports in that period, and undertakings to refrain from DTA sales until NFE/export shortfalls are verified and remedied; non compliant appeals were rejected.