INSIGHTS

Introduction : The Special Economic Zones Rules, 2006 is an important statute to regulate the establishment, operation and administration of Special Economic Zones (SEZs) in India. On 15 October 2026, the Ministry of Commerce and Industry notified the Special Economic Zones (Third Amendment) Rules, 2026 and Special Economic Zones (Fourth Amendment) Rules, 2026. The latter Amendment made changes to Rules 18, 19, 21B and 22. These Rules apply to units and funds in an Internatio