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    <title>Minutes of the 116th meeting of the Board of Approval for SEZs held on 5th September, 2023 at Vaniiya Bhawan, New Delhi</title>
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    <description>The Board approved selective extensions of LoAs, multiple co-developer status applications and area additions across various SEZs, subject to standard SEZ Act and Rules conditions. Approvals uniformly preserve the Assessing Officer&#039;s right to examine taxability of income from lease rentals, down payments or premiums and require lease periods per DoC Instruction No. 98; duty-paid area restrictions under Rule 11A(3)(c) apply where noted. Requests for de-notification were withdrawn or deferred for further examination. Conditional permissions were granted for specific imports and procurement for authorised SEZ operations, and a new multi-sector SEZ proposal was approved.</description>
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