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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Establishment of SEZs: developer roles, Board approval with state concurrence and minimum area conditions.</h1> SEZs may be set up by the Central Government, State Government, or any person acting as developer or co developer; co developers provide infrastructure under agreement and Board approval. State Governments must forward proposals to the Board of Approval with recommendations within the prescribed period, and applicants approved directly by the Board must obtain State concurrence within the statutory timeframe. The Board may approve or modify proposals, subject to minimum land area and other conditions in the SEZ Rules; existing SEZs are deemed multi sector SEZs.

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            ActsIncome Tax
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