Transfer of used capital goods: tax exemption risk if 80:20 new-to-used ratio is not maintained, comply with approvals. Transfer of used capital goods and businesses into IT SEZ units is permitted but may affect income tax exemptions if the 80:20 new-to-used ratio is breached; Development Commissioners are to be informed while Income Tax Department decides tax treatment. Manpower transfer is unrestricted; master contractors must have distinct subcontracts per SEZ unit. SEZ infrastructure investment should be new. DTA sales are allowed subject to achieving NFE positive earnings within five years. Inter SEZ shifts require Board of Approval consideration. IT/ITES SEZs may include electronic hardware manufacture; non IT testing activities should occur outside the SEZ.