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    <title>Form of Legal Undertaking for Exit From Special Economic Zone Scheme</title>
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    <description>Form L requires a unit exiting the Special Economic Zone scheme to undertake payment of penalties under the Foreign Trade (Development &amp; Regulations) Act and to pay any tax or duty with interest if benefits were availed, without demur. The unit must adhere to the prescribed mode and timeframe for payment to the Development Commissioner; execution formalities include unit details, signatures, witnesses and acceptance by the Deputy/Joint Development Commissioner.</description>
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