Special Economic Zones (Fourth Amendment) Rules, 2023

Earlier, the Government of India, vide notification No. G.S.R.576 (E) dated 14^th July 2022, had amended the Special Economic Zones Rules, 2006 by inserting Rule 43A. As per this rule, for a unit situated in an SEZ in order to provide a work-from-home (WFH) facility to its employees, the employer had to submit its proposal for “work from home” to the Development officer 15 days in advance.

Later, vide notification No. G.S.R (E) dated 8^th December 2022, the Central Government had further amended the SEZ Rules, 2006 by making some changes in Rule 43A to make it more liberal. According to this, instead of submitting a WFH proposal and obtaining permission from the Development Officer, employers are allowed to inform about the WFH facility to the Development Officer through email on or before the date on which the WFH or working from any other place outside the SEZ facility is permitted.

Now, the Government of India, vide notification No. K-43013(12)/1/2021-SEZ dated 7^th November 2023, has further amended the Special Economic Zones Rules, 2006 by substituting the term “Work From Home” with “Hybrid working” in Rule 43A.