https://www.taxtmi.com/circulars?id=69212 The Bond-cum-Legal Undertaking (BLUT) required under the SEZ Act, 2005 and SEZ Rules, 2006 may be submitted electronically in formats specified by the Department. The BLUT may be executed as an electronic Bond-cum-Legal Undertaking (e-BLUT), including by e-stamp or other digital mechanisms and aligned with systems like ICEGATE. Execution on non-judicial stamp paper and notarization are dispensed with. en-us Mon, 23 Feb 2026 00:00:00 +0530 Wed, 25 Feb 2026 12:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69212 The Bond-cum-Legal Undertaking (BLUT) required under the SEZ Act, 2005 and SEZ Rules, 2006 may be submitted electronically in formats specified by the Department. The BLUT may be executed as an electronic Bond-cum-Legal Undertaking (e-BLUT), including by e-stamp or other digital mechanisms and aligned with systems like ICEGATE. Execution on non-judicial stamp paper and notarization are dispensed with. Circulars SEZ Mon, 23 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69212