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    <title>Minutes of the 54th meeting of the SEZ Board of Approval held on 14th September 2012 to consider proposals for setting up Special Economic Zones and other miscellaneous proposals</title>
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    <description>Board imposed uniform conditions on SEZ approvals and modifications: co-developer, equity transfer, unit transfer and name-change approvals require seamless continuity of SEZ obligations, fulfillment of developer eligibility criteria and security clearances, compliance with state laws, and immediate disclosure of full financial details to revenue authorities; the assessing officer retains the right to examine taxability under Income Tax law. Area additions, de notifications and contiguity relaxations were approved or deferred only subject to maintenance or re establishment of contiguity and certification that any tax/duty benefits availed for areas to be de notified have been refunded or not availed.</description>
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