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of <h1>SEZ Units Face Annual Performance Review with Potential Penalties for Sustained Negative Foreign Exchange Outcomes</h1> The guidelines for annual performance monitoring of units in Special Economic Zones (SEZs). Units are reviewed annually by the Approval Committee using a certified Annual Performance Report. Units with less than one year of operation are exempt from monitoring. Those with negative Net Foreign Exchange in the first two years are placed on a Watch List. Continued negative performance by the third year triggers a Show Cause Notice, and persistent negative performance by the fifth year may lead to penal action by the Development Commissioner.
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