https://www.taxtmi.com/circulars?id=12073 BoA prescribed processing timelines and approved multiple SEZ actions-co developer recognitions, area additions/denotifications and re orientations-subject to conditions. Co developer approvals require lease/developer agreements detailing financial arrangements and preserve the Assessing Officer's right to examine taxability under SEZ and Income Tax law. Area changes and denotifications are approved only upon DC certification of contiguity and refund/non availment of tax/duty benefits and State concurrence. Extensions of formal approvals and LoPs beyond prescribed years are discretionary, granted only after demonstrable progress and subject to limited, timebound extensions. en-us Fri, 23 Nov 2012 00:00:00 +0530 Wed, 13 Feb 2013 18:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=12073 BoA prescribed processing timelines and approved multiple SEZ actions-co developer recognitions, area additions/denotifications and re orientations-subject to conditions. Co developer approvals require lease/developer agreements detailing financial arrangements and preserve the Assessing Officer's right to examine taxability under SEZ and Income Tax law. Area changes and denotifications are approved only upon DC certification of contiguity and refund/non availment of tax/duty benefits and State concurrence. Extensions of formal approvals and LoPs beyond prescribed years are discretionary, granted only after demonstrable progress and subject to limited, timebound extensions. Circulars SEZ Fri, 23 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/circulars?id=12073