SEZ approval conditions: extensions, shareholding and mergers approved subject to continuity, eligibility, tax disclosure and environmental compliance.
The Board approved one-year extensions of LoAs for specified SEZ units and granted approvals for name, shareholding, control changes, mergers and transfers subject to conditions requiring seamless continuity of SEZ activities, fulfilment of eligibility and security clearances, compliance with revenue/company/securities rules, immediate furnishing of full financial details to revenue authorities, preservation of Assessing Officer tax-assessment rights, and PAN/jurisdictional AO disclosure. Procurement of restricted items was ratified subject to use within SEZs and environmental compliance. Several appeals were rejected; two were remanded for further verification. Two FTWZ in-principle approvals were granted.

Authorized SEZ developer operations: office space provision for regulatory and security authorities permitted by default.
The Instruction replaces entry 10 of the Annexure to prior guidance, authorising developers and approved co-developers by default to provide office space for the Development Commissioner, Customs, IFSC Authority, security personnel and State Government staff within Special Economic Zones, thereby treating such accommodation as a routine developer-authorised operation.

Cancellation of Letter of Approval may be effected via General Clauses Act; SEZ Act should be amended to clarify powers.
Minutes record that cancellation of a co-developer's Letter of Approval may be effected by invoking the General Clauses Act, while the SEZ Act and Rules should be amended to provide explicit enabling provisions. The Board granted multiple one year extensions and regularisations of formal approvals and LoAs, approved conditional changes in developer identity and shareholding subject to continuity, eligibility, regulatory compliance and tax disclosure obligations, and authorised numerous co-developer approvals and operational permissions with conditions and agreements.

SEZ approvals and extensions affirmed, with name/share changes and area authorisations subject to compliance and disclosure obligations.
The Board granted extensions of formal approvals and Letters of Approval, approved developer and co-developer name and shareholding changes subject to conditions ensuring continuity, eligibility, tax and regulatory compliance and furnishing of financial and PAN details to revenue authorities; approved co-developer recognitions, authorized operations and area increases conditioned on execution of agreements; permitted procurement of restricted items only for in-SEZ use; held one appeal inadmissible as time-barred; granted in-principle approval for a new IT/ITES SEZ and deferred a jetty-use request.

SEZ approvals and permissions: extensions, co developer regulatory actions, and conditional import/export authorisations enforced.
The Board approved extensions of formal approvals and LoAs for SEZ developers and units, interim three month extensions for used clothing and plastic recycling LoAs subject to environmental prohibitions, approvals and cancellations of co developer statuses with recovery directions where applicable, an increase in SEZ area subject to contiguity, conditional permissions for import/use of specified raw materials and restricted FTWZ storage and export/import of listed firearms/cartridges with safety and statutory prerequisites, and industrial licence approval subject to remaining statutory clearances.

SEZ shareholding change approvals require continuity, eligibility checks, tax compliance and disclosure to revenue authorities.
The Board approved changes in developer/co-developer shareholding and name subject to seamless continuity of SEZ activities, fulfilment of eligibility and security clearances, compliance with Revenue/Company Affairs/SEBI rules on capital gains and transfers, immediate furnishing of full financial details to the Department of Revenue/CBDT and jurisdictional authority, provision of PAN and assessing officer details to CBDT, and recognition of the Assessing Officer's right to assess taxability and deductions under the Income Tax Act. Applicants must also comply with relevant State laws including land lease provisions.

SEZ approvals: Co-developer recognitions and new SEZ authorisations subject to statutory compliance and contiguity conditions.
Three entities were approved as SEZ co-developers for specified operational scopes, each subject to designated authority approvals and compliance with the SEZ Act. Formal approvals were granted for three sector-specific IT/ITES SEZs conditional on fulfilling the contiguity requirement before issuance of LoAs. Additional measures include approval to expand SEZ area, conditional approval for developer shareholding change requiring continuity of SEZ obligations and tax disclosures, permission for restricted procurements subject to actual use, and directions on unit exit, denotification processing, suspension of duty-free procurement, and compound wall construction at a port-based SEZ.

Extension of SEZ approvals: Board authorised multiple LoA/LoP extensions and co-developer transfers subject to compliance conditions.
The Board approved multiple extensions of formal approvals, Letters of Approval and Letters of Permission for SEZ developers and units, authorised specific co-developer recognitions and increases in co-developer built-up allotments, and granted conditional in-principle or transfer approvals for changes in shareholding subject to continuity of SEZ obligations, fulfilment of developer/co-developer eligibility and regulatory compliances, disclosure of financial and tax jurisdiction details, and recognition of tax assessment rights. Several proposals were approved subject to Development Commissioner oversight for compliance; other matters were deferred for further examination or additional submissions.

Change of corporate control approved with conditions requiring continuity, regulatory compliance and tax authority notification.
BoA approved multiple extensions, granted formal approval for a new IT/ITES SEZ, authorised co developer roles for data centre and FTWZ development, and approved or gave in principle approval to name, constitution and shareholding changes subject to conditions: seamless continuity of SEZ activities; fulfilment of eligibility and security clearances; compliance with Revenue/Company Affairs/SEBI rules on capital gains, equity transfers and taxability; immediate furnishing of full financial details to Member (IT), CBDT and the jurisdictional authority; provision of PAN and assessing officer details to CBDT; and preservation of the Assessing Officer's right to assess taxability under the Income Tax Act. Environmental NoC and other statutory clearances were required where applicable.