Lease tenure amendments in SEZs may be approved by the Development Commissioner, subject to state policy compliance.
Amendments to lease-tenure clauses for developers, co-developers and units in SEZs not owned by the Government of India may be considered and, if suitable, approved by the jurisdictional Development Commissioner, subject to compliance with extant rules and State/UT policy; Development Commissioners are directed to ensure immediate compliance and implementation.

SEZ contiguity compliance: Development Commissioners must certify contiguity after joint physical inspection with revenue authorities.
Development Commissioners must explicitly certify SEZ land contiguity when forwarding notification or de-notification proposals, record that physical inspection was conducted in the presence of State revenue/land authority with names and designations of officials, and attach required documents from prescribed checklists (inspection report, developer certificate, legal possession and non-encumbrance certificates, certified maps and land details). De-notification requires State NOC, compliance with land-use guidelines, possible refund of benefits, and assurance that remaining SEZ land remains contiguous and meets minimum sectoral area criteria.

SEZ approvals: Board authorised conditional name, shareholding and LoA changes alongside operational permissions for SEZ units.
Board approved extensions of formal approvals and LoAs, conditional changes in developer/co developer name and shareholding, and formal approvals for new sector specific SEZs, subject to seamless continuity of SEZ activities, fulfillment of eligibility criteria and security clearances, compliance with revenue and company rules, immediate furnishing of financial details to tax authorities, disclosure of PAN and jurisdictional assessing officer, and the Assessing Officer's right to assess taxability of gains from equity transfers, mergers or amalgamations.

Delegation of powers for SEZ unit relocation allows Development Commissioners to approve intra zone transfers subject to documentation and tax conditions
Jurisdictional Development Commissioners are delegated authority to approve intra zone SEZ unit relocations, conditional on verification of a No Dues Certificate from the current developer/co developer and a consent letter or offer of space from the receiving developer/co developer; approvals must state that tax incentives continue only for the remaining allowable period, the assessing officer may assess taxability arising from the transfer, and the unit must refund duty incentives on assets not shifted.

Single letter of approval for specified jewellery chapters enables unified authorization while preserving manufacturing, trading and import controls.
Single Letter of Approval may be issued to Gems & Jewellery units for eligible plain and/or studded jewellery under Chapter 71, while units must continue to follow extant instructions on manufacturing, trading and inter unit transfers. Units must indicate projected values of indigenous and imported capital goods in applications and may import or procure machinery within approved plant and machinery value. Manufacture and export of plain/studded jewellery is permitted only within prescribed gold carat limits and specified findings/components containing gold are governed by an existing DGFT notification.

Contiguity condition compliance: Development Commissioner certification required following joint inspections confirming SEZ boundary continuity.
Compliance with the contiguity condition for Special Economic Zones must be assessed in every proposal in accordance with Rule 5 read with Rule 7 of the SEZ Rules, 2006. The Development Commissioner must certify compliance after inspections by SEZ officials supported by Revenue Department officials, and such certification is the prescribed administrative mechanism for verifying contiguity in proposal reviews.

Change of control approvals in SEZs require continuity of obligations and full tax and regulatory disclosures to revenue authorities.
The Board approved extensions of formal approvals and Letters of Permission, cancellations of specified co-developer statuses, and multiple changes of shareholding/name/change of control subject to conditions: seamless continuity of SEZ activities, fulfillment of eligibility and security clearances, compliance with Revenue/Company Affairs/SEBI rules on capital gains and transfers, immediate furnishing of full financial details to Member (IT), CBDT and jurisdictional authority, and the Assessing Officer's right to assess taxability of gains or losses arising from equity transfers, mergers or similar transactions.

Lease period flexibility in SEZs allows state policy limits to determine tenure, removes uniform cap, mandates registered deeds.
Lease rights in SEZs remain tied to the validity of the Letter of Approval, and lease tenure for developers, co developers and units shall not exceed the period allowed by the respective State Government/Union Territory policy. The prior uniform lease ceiling is withdrawn, registered lease deeds are mandatory, and existing agreements based on the earlier tenure may be administratively amended or adjusted at renewal.

Speedy disposal of exporter references: zones must expedite processing and provide interim replies within a short specified period.
SEZs are directed to expedite disposal of references received from exporters and to provide an interim reply within a short specified period where final decisions will be delayed, requiring time bound processing of exporter references.

Lease period flexibility aligned to State/UT policies, removing fixed cap and requiring registered lease deeds.
The Board approved multiple extensions of formal approvals and Letters of Permission/Approval for SEZ developers and units, sanctioned new SEZ and FTWZ proposals, and authorised several entities as co developers subject to SEZ Act and Rules and standard conditions. Changes in developer/co developer names and shareholding were permitted contingent on continuity of SEZ obligations, fulfillment of eligibility and security clearances, compliance with revenue and tax rules and immediate furnishing of full financial details to revenue authorities. The Board removed the uniform administrative lease cap and held lease tenures may follow respective State/UT policies, mandating registered lease deeds.

Custody under Customs Act enables SEZ/FTWZ units to dispose unclaimed goods through prescribed e auction procedures and regulatory clearances.
Units in SEZs/FTWZs are deemed custodians under Section 48 of the Customs Act and must follow a prescribed disposal procedure for unclaimed or abandoned goods: prepare and share detailed cargo lists with the Specified Officer, obtain SAO/Group no objections and any external regulatory clearances or sample testing, issue notices to importers, value consignments via approved valuers to set reserve prices, conduct e auctions under specified bid acceptance and multi round rules, file consolidated buyer wise bill(s) of entry for successful bidders, and ensure duty assessment, release of goods, and disbursement of sale proceeds in accordance with statutory provisions.

SEZ approvals and extensions: co developer authorisations, conditional name/shareholding changes, and appeal decisions ensuring regulatory compliance.
The Board of Approval considered extensions of approvals and LoAs, authorised multiple co developer arrangements for construction and operation of SEZ infrastructure subject to co developer agreements and standard SEZ Act and Rules conditions with lease periods capped at thirty years, and approved changes of name or shareholding subject to continuity of SEZ obligations, eligibility and tax and statutory compliance including furnishing financial and PAN details to revenue authorities. The Board adjudicated appeals-allowing one withdrawal of exit permission but rejecting others where mis declaration, non compliance or negative NFE were found-and directed administrative follow up including show cause notices and committee reviews.

Provision of facilities by SEZ units permitted subject to developer and statutory NOCs; no entitlement to exemptions.
Units in SEZs may create exclusive on-premises facilities under the proviso to Rule 11(5) provided they obtain a NOC from the Developer and all required statutory approvals and clearances; UACs may decide requests. Units creating or operating such facilities will not be eligible for any exemptions, drawbacks, concessions or other benefits under the SEZ Act in respect of those facilities, and Development Commissioners/UACs are to consider requests only if these conditions are satisfied.

Management and Business Consultant Services added as authorized SEZ services, subject to consumption-based eligibility and evidentiary proof.
Inclusion of Management and Business Consultant Services as a default authorized service in Special Economic Zones is directed, limited to the value of services actually availed or consumed by the SEZ entity, with a requirement that the unit produce satisfactory evidence that the service was consumed exclusively for authorized operations; Development Commissioners and Unit Approval Committees may further expand the list to facilitate units and developers.

Transparency in SEZ governance requires zones to publish meeting agendas and minutes on their websites to improve access.
SEZs must publish the agenda and minutes of meetings convened under Rule 10 of the SEZ Authority Rules, 2009 on their respective zone websites to promote transparency and ease of doing business; zones are directed to ensure consistent online availability of these records as an administrative compliance obligation.

Change of shareholding approvals conditioned on continuity, eligibility, tax assessment and mandatory PAN reporting to revenue authorities.
The Board approved multiple extensions, conditional approvals and shareholding changes subject to continuity of SEZ activities, fulfilment of eligibility and security clearances, compliance with Revenue and company rules on capital transfers and taxability, immediate furnishing of financial details to Member (IT), CBDT and jurisdictional authorities, recognition of the Assessing Officer's right to assess taxability of gains from transfers or mergers under the Income Tax Act, and provision of PAN and jurisdictional assessing officer details to CBDT.

SEZ approvals: conditional extensions and authorisations require compliance with developer eligibility, tax disclosures and regulatory clearances.
The Board granted time-bound extensions of formal approvals and Letters of Permission, approved corporate restructurings and name/shareholding changes subject to seamless continuity of SEZ activities, fulfilment of eligibility and security clearances, compliance with revenue and company rules, provision of full financial details to tax authorities and PAN/jurisdictional assessing officer information, and in several cases required prior statutory or environmental clearances; miscellaneous proposals included conditional infrastructure permissions, rejections for non-compliant activities or inadequate land, and remand or deferment of appeals for further adjudication.

Provisional Registration Certificates permitted: EPCES may issue provisional RCMCs based on exporter documents and affidavit until portal restoration.
Approval is granted to EPCES to issue provisional Registration Certificate/Membership Certificate based on exporter-status documents such as shipping bills together with an affidavit, until a new or updated RCMC portal is in place; EPCES must update DGFT records for all provisional RCMCs once the portal issue is resolved.

SEZ approval extensions and shareholding changes approved subject to continuity, compliance, and tax reporting obligations.
The Board approved extensions of formal approvals and Letters of Permission for multiple SEZ developers and units, granted a proposal to set up a sector specific SEZ for Light Engineering Goods and Services, authorised miscellaneous matters including procurement arrangements, area reductions, additional built up area subject to lease agreements and standard SEZ conditions, cancellation of a co developer status, approval for dual use of non processing infrastructure conditioned on certificates and refund of tax benefits, and approved change of shareholding/implementing agency requests subject to continuity, eligibility, tax reporting and security clearance conditions.