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    <description>Relaxations for SEZ units, developers and co developers suspend or ease filing and attestation obligations - including QPR attestation, SOFTEX filings and APRs - and permit extension of Letters of Approval for developing or non operational units. Development Commissioners must refrain from punitive action where compliance is impacted, facilitate electronic processing of extensions where possible, and may grant ad hoc interim extensions or deferments of expiry without prejudice until 30.06.2020 or further instructions.</description>
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