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of <h1>SEZ Units Must Meet Positive Net Foreign Exchange Earnings Over Five Years, Rule 53 Exceptions for Specific Financial Units</h1> SEZ units must achieve positive Net Foreign Exchange Earnings (NFE) over a cumulative period of five years from production commencement, as per Rule 53 of the SEZ Rules. Exceptions to Rule 53 include units in an International Financial Service Centre operating as Alternate Investment Funds or Mutual Funds, concerning inflow and investment returns, and insurance offices regarding premium income above management expenses as per regulatory guidelines. These exceptions cover investments and returns, including principal and returns paid to investors or towards insurance claims.
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