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    <title>Minutes of the 134th meeting of the Board of Approval for SEZs held on 20th November, 2025 and 26th November, 2025.</title>
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    <description>The Board of Approval applied SEZ Act/Rules to grant one year extensions of LoAs under the third proviso to Rule 19(4), extensions of Formal Approvals under the proviso to Rule 6(2), approved Co Developer recognitions conditional on compliance with Rule 11A(3)(c) and taxability review, authorised partial de notifications under the first proviso to Rule 8 subject to DC certifications and state no objection, and permitted conversions of Processing Area to Non Processing Area under Rule 11B with DCs obliged to ensure full recovery/repayment of duty benefits; several matters were deferred for further scrutiny.</description>
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