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    <title>Special Economic Zones (2nd Amendment) Rules, 2019</title>
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    <description>The Rules amend SEZ compliance and procedures: proposals must meet a positive net foreign exchange requirement and applicable value addition. Renewal of Letter of Approval is clarified-Development Commissioner examines delayed filings for reasonableness and renewal considers export performance, employment, statutory violations, defaults and unsanctioned activities, with appeal to the Board under rule 55. Work-from-home for IT/ITES SEZ employees is permitted subject to identity, project scope, secured connectivity, export accounting and I-Card surrender. Rule 53 prescribes a five-year cumulative NFE calculation (A - B &gt; 0) with detailed inclusions, amortisation and Gems &amp; Jewellery value-add rules. Form I is replaced with a comprehensive Annual Performance Report format.</description>
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