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    Minutes of the 134th meeting of the Board of Approval for SEZs held on 20th November, 2025 and 26th November, 2025.
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    SEZ approvals: LoA extensions, co developer recognitions, de notification and processing to nonprocessing demarcations under SEZ Rules.
    The Board of Approval applied SEZ Act/Rules to grant one year extensions of LoAs under the third proviso to Rule 19(4), extensions of Formal Approvals under the proviso to Rule 6(2), approved Co Developer recognitions conditional on compliance with Rule 11A(3)(c) and taxability review, authorised partial de notifications under the first proviso to Rule 8 subject to DC certifications and state no objection, and permitted conversions of Processing Area to Non Processing Area under Rule 11B with DCs obliged to ensure full recovery/repayment of duty benefits; several matters were deferred for further scrutiny.
    Minutes of the 133rd meeting of the Board of Approval for SEZs held on 15th October, 2025
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    SEZ Letter of Approval extensions subject to strict compliance monitoring and conditional regularisation of prior validity periods.
    The Board of Approval granted time-limited extensions of Letters of Approval and one Formal Approval subject to specified compliance conditions (lease execution, appointment of compliance officer, payment of dues, statutory reporting and audit certificates) and monitoring by recommending authorities; approved a co-developer application subject to submission of the required compliance certificate and standard terms; authorised multiple demarcations of Processing Area to Non-Processing Area under Rule 11B; and agreed with a Development Commissioner to cancel an LoA where milestones were unmet.
    Approval for Conversion of Demarcated Non-Processing Built-Up Area (NPA) into Processing Built-Up Area (PA) in IT/ITES SEZs
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    Reverse demarcation of built-up area permitted in IT/ITES SEZs subject to demarcation order and no duty refund claim.
    Reverse conversion of Non-Processing Built-Up Area to Processing Built-Up Area in IT/ITES SEZs is to be decided under the general demarcation authority, which may issue demarcation orders and secure controlled entry and exit between demarcated areas; such reverse demarcation approvals are conditional and may be granted only where the applicant developer has no claim for duty refund.
    Clarification regarding requirement of filing SOFTEX forms with respect to invoices raised by one Special Economic Zone ('SEZ') unit to other SEZ unit and a unit located in Domestic Tariff Area ('DTA unit')
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    SOFTEX filing requirement clarified: SEZ to SEZ and DTA to SEZ service transactions are not subject to FEMA reporting.
    Transactions between SEZ units, and transactions from DTA units to SEZ units for export of services, are not subject to FEMA and therefore do not require declaration in EDF or filing of SOFTEX forms; this position is issued in consultation with the Reserve Bank of India and approved by the competent authority.
    Minutes of the 131st meeting of the Board of Approval for SEZs held on 28th August, 2025
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    SEZ regulatory approvals: extensions, co-developer recognitions, area conversions and de-notifications under SEZ Rules.
    The Board recorded multiple regulatory actions: extensions of Letters of Approval and Formal Approvals; approvals of Co-Developer status subject to Rule 11A(3)(c) compliance and Assessing Officer tax-review rights; authorised partial/full de-notifications and permitted conversion of Processing Area into Non-Processing Area under Rule 11B; granted sectoral formal approvals for semiconductor SEZs with conditional relaxations to encumbrance-free requirements; imposed conditions on an industrial licence approval; upheld UAC/DC restrictions on sensitive commodities and proposed a committee to examine warehousing and restricted goods criteria.
    Minutes of the 130th meeting of the Board of Approval for SEZs held on 18h July, 2025
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    Extension and conversion of SEZ approvals: LoA extensions, co developer approvals, de notifications and NPA demarcations effected.
    The Board granted time limited extensions of Letters of Approval and In Principle/Formal approvals, approved Co Developer statuses subject to compliance with Rule 11A(3)(c) and standard SEZ conditions, authorised specified partial and full de notifications and cancellations of LoAs, permitted demarcation of defined built up Processing Area floors as Non Processing Area under Rule 11B, approved limited miscellaneous permissions (including conditional import of used cooking oil for biodiesel and conditional broad banding of jewellery items), and deferred listed appeals to the next meeting.
    Minutes of the 129th meeting of the Board of Approval (BoA) for SEZs held on 6th June, 2025 at New Delhi
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    SEZ approval decisions cover co-developer status, area reclassification, new SEZs, industrial licensing, and appeal outcomes across multiple units.
    The Board dealt with extension of LoA, co-developer approvals, conversion of processing area into non-processing area, new SEZ approvals, industrial licensing, restricted-item permissions, and appeals under the SEZ framework. It approved co-development and area changes subject to the SEZ Act and Rules, examined taxability of lease-related receipts, and granted formal approval for new SEZs, including an electronics components SEZ and a multi-product semiconductor SEZ with relaxation from the encumbrance-free land condition. On appeals, it upheld cancellation where IEC misuse, misdeclaration, and unauthorized imports were established, while in other cases it reinstated LoA, condoned delay, or upheld withdrawal of sensitive warehousing permissions.
    Minutes of the 128th meeting of the Board of Approval for SEZs held on 16th May, 2025
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    SEZ approvals and area conversions reshape multiple development projects, with extensions, co-developer changes, denotifications and a new SEZ cleared.
    Extension of validity of Letters of Approval for SEZ developers and units was considered in multiple cases, including approvals for a further year and one regularised extension after the non-extension gap. The Board also approved co-developer status, expansion of built-up area, additional land inclusion and surrender of land, subject to SEZ Act and Rules compliance, related co-development agreements, and taxability scrutiny by the Assessing Officer. Requests for conversion of processing area into non-processing area, partial de-notification, and new SEZ approval were also acted upon, while some appeals were deferred or remanded for reconsideration.
    Minutes of the 127th meeting of the Board of Approval for SEZs held on 8th April, 2025
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    Non-Processing Area demarcation and SEZ approvals shape multiple approvals, extensions, de-notifications, and co-developer permissions in one meeting.
    The Board of Approval for Special Economic Zones considered extensions of Letters of Approval, co-developer approvals, demarcation of processing built-up areas as Non-Processing Area under Rule 11B, restricted-item procurement, partial de-notification, area enhancement, appeals, and supplementary agenda matters. Several LoA extensions and co-developer requests were approved subject to standard SEZ terms, taxability examination by the Assessing Officer, and lease-period conditions. Multiple requests for Non-Processing Area demarcation were permitted, one relaxation was granted under the applicable instruction, and certain appeals were deferred or remanded for reconsideration.
    Monthly Report from Development Commissioner of Special Economic Zones
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    Monthly Reporting Requirement for Special Economic Zones mandates standardized submission of operational, export, and proposal data to the Department.
    A monthly reporting requirement compels Development Commissioners to submit a prescribed report to the Department of Commerce by the ninth of each month, covering zone performance metrics (counts of SEZs and units, land vacancy, and detailed export data including port wise and sensitive commodity reporting with month on month comparisons and a defined threshold for surge or decline), governance actions (Unit Approval Committee outcomes, proposals for new SEZs and units, meetings with developers and authorities), and administrative items such as fund availability, pending litigation, vigilance measures, grievance redressal, and pending issues with governments or the Department.
    'Jan-Sunwai' for redressal of grievances of SEZ stakeholders
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    Jan-Sunwai virtual grievance hearings to be scheduled weekly, with notified times and time-bound resolutions and monthly reporting.
    Requires all Development Commissioners of Special Economic Zones to schedule Jan-Sunwai video conferencing sessions weekly for a minimum duration, designate competent officers to hear and time boundly resolve grievances, publicly notify and display the VC schedule for stakeholders, share the public notice and schedule with the Department of Commerce, and submit a monthly compliance report by the fifth of the following month detailing grievances heard and resolutions offered.
    Minutes of the 126th meeting of the Board of Approval for SEZs held on 24th January, 2025
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    SEZ approval decisions cover area changes, co-developer status, appeal handling, and policy review on warehousing controls.
    The Board of Approval for Special Economic Zones considered a range of administrative matters, including ratification of earlier minutes, extension of validity of Letters of Approval, conversion of processing areas into non-processing areas, co-developer approvals, partial de-notification, revival of a sick unit, and appeals. It also approved amalgamation of sector-specific SEZs into a multi-sector SEZ, permitted dual use infrastructure in a non-processing area, and directed policy review on warehousing of sensitive items and a broader performance review of SEZs.

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      'Jan-Sunwai' for redressal of grievances of SEZ stakeholders

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      Jan-Sunwai virtual grievance hearings to be scheduled weekly, with notified times and time-bound resolutions and monthly reporting.
      Requires all Development Commissioners of Special Economic Zones to schedule Jan-Sunwai video conferencing sessions weekly for a minimum duration, ... Summary

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      ActsIncome Tax