https://www.taxtmi.com/circulars?id=7312 Guidelines classify transfers of In-principle or Formal SEZ approvals into four categories-change of name without shareholding change; transfer to a wholly owned subsidiary or 100% SPV; court-ordered de merger; and transfers involving partial State ownership-and set these categories as the prospective framework for approval transfers. Applications must include the shareholding pattern at approval and after transfer. Cases outside these categories will be decided by the approval authority, and the Department will consult the revenue department to frame separate policy for other scenarios. en-us Thu, 16 Jul 2009 00:00:00 +0530 Fri, 31 Jul 2009 19:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=7312 Guidelines classify transfers of In-principle or Formal SEZ approvals into four categories-change of name without shareholding change; transfer to a wholly owned subsidiary or 100% SPV; court-ordered de merger; and transfers involving partial State ownership-and set these categories as the prospective framework for approval transfers. Applications must include the shareholding pattern at approval and after transfer. Cases outside these categories will be decided by the approval authority, and the Department will consult the revenue department to frame separate policy for other scenarios. Circulars SEZ Thu, 16 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/circulars?id=7312