The Booklet provides a consolidated question-and-answer reference on the complete lifecycle of SEZ compliance for units operating at GIFT-IFSC, covering the Letter of Approval, Bond-cum-Legal Undertaking, Lease Deed, Eligibility Certificate, IEC, commencement of operations, periodic reporting and LOA renewal, through to exit from the SEZ. It further clarifies the procedural and penal framework under the SEZ Act and Rules- including intimations under Instruction No. 122, document storage outside the SEZ, employee ID cards and penalty under Rule 54 – serving as a practical compliance guide for units and their professionals.
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