Allowing of Authorised Employees of IT/ITES Units in SEZ to Work from Home

[Instruction No. 55 – No. D-12/21/2010-SEZ dated 5^th May 2010]

I am directed to say that references have been received from various stake holders seeking clarification regarding whether employees of units in IT SEZ can work on need base basis from home or from a place outside the SEZ.

2. Keeping in view, the requirements of this sector, as an exception it has been decided to clarify that only in respect of employees temporarily de-capacitated and in respect of employees travelling, they may be permitted to work from home or from a place outside the SEZ subject to the following conditions:

a) the person should be an employee of the SEZ unit

b) the person will carry out the work related to a project of the SEZ unit

c) the resultant exports must take place only from the premises of the unit in the SEZ