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of <h1>SEZ Developers Can Now Create Non-Processing Zones with Strict Conditions Under New Rule 11B Provisions</h1> The notification introduces Rule 11B in Special Economic Zones Rules, 2006, allowing Information Technology or IT-Enabled Services Special Economic Zones to demarcate non-processing areas. Developers can request permission from the Board of Approval to establish non-processing zones, subject to specific conditions including repayment of tax benefits, maintaining minimum processing area, and ensuring access control mechanisms. Businesses in these non-processing areas will not receive Special Economic Zone unit benefits and will be subject to standard domestic tariff area regulations.
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