The Central Government vide notification dated 8th December, 2022 has issued the Special Economic Zones (Fifth Amendment) Rules, 2022. An SEZ Unit may permit following employees to work from home or from any place outside the Special Economic Zone upto the 31st December, 2023:
(i) employees of Units which provide Information Technology and Information Technology enabled services;
(ii) employees, who are temporarily incapacitated;
(iii) employees, who are travelling; and
(iv) employees, who are working offsite.
