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    <title>Minutes of the 102nd meeting of the Board of Approval for SEZ held on 6th January, 2021 to consider setting up of Special Economic Zones and other miscellaneous proposals</title>
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    <description>The Board approved multiple changes in SEZ developer/co-developer shareholding, transfers, demergers and limited LoA extensions subject to conditions requiring seamless continuity of SEZ activities, fulfilment of eligibility criteria including security clearances, compliance with Revenue/Company Affairs/SEBI rules, immediate furnishing of full financial details to CBDT and the jurisdictional authority, disclosure of PAN and jurisdictional assessing officer, and preservation of the Assessing Officer&#039;s right to assess taxability arising from equity transfers, mergers or demergers.</description>
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