https://www.taxtmi.com/highlights?id=97224 The Bond-cum-Legal Undertaking required from SEZ developers/units may be executed and submitted electronically in formats specified from time to time, including as an electronic BLUT via e-stamp or other digital mechanisms and integrated electronic systems such as ICEGATE; this dispenses with the prior requirement to execute the BLUT on non-judicial stamp paper and to have it notarised, and supersedes Instruction No. 2 dated 24.03.2006. The change permits electronic acceptance of bonds under the SEZ Act/Rules and aligns procedural formality with existing electronic bond systems. en-us Thu, 26 Feb 2026 18:59:15 +0530 Thu, 26 Feb 2026 18:59:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=97224 The Bond-cum-Legal Undertaking required from SEZ developers/units may be executed and submitted electronically in formats specified from time to time, including as an electronic BLUT via e-stamp or other digital mechanisms and integrated electronic systems such as ICEGATE; this dispenses with the prior requirement to execute the BLUT on non-judicial stamp paper and to have it notarised, and supersedes Instruction No. 2 dated 24.03.2006. The change permits electronic acceptance of bonds under the SEZ Act/Rules and aligns procedural formality with existing electronic bond systems. Highlights SEZ Thu, 26 Feb 2026 18:59:15 +0530 https://www.taxtmi.com/highlights?id=97224