(1) The Central Government may, by notification, make rules for carrying out the provisions of this Act.

(2) In particular, and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely:--

(a) the infrastructure facilities necessary for the development of the Special Economic Zones under clause (p) and services in the Special Economic Zones under clause (z) of section 2;

(b) the period within which the person concerned shall obtain the concurrence of the State Government under sub-section (3) of section 3;

(c) the form and the manner in which a proposal may be made and the particulars to be contained therein under sub-section (5) of section 3;

(d) the period within which the State Government may forward the proposal together with its recommendation under sub-section (6) of section 3;

(e) the requirements subject to which the Board may approve, modify or reject the proposal under sub-section (8) of section 3;

(f) the period within which the grant of letter of approval shall be communicated to the State Government or Developer or entrepreneur under sub-section (10) of section 3;

(g) the other requirements for notifying the specifically identified area in a State as a Special Economic Zone under sub-section (1) of section 4;

(h) the terms, conditions and limitations subject to which the goods or services exported out of, or imported into, or procured from the Domestic Tariff Area to, a Special Economic Zone, be exempt from payment of taxes, duties, or cess under section 7;

(i) the procedure for transfer of letter of approval in case of suspension of letter of approval of a Developer under clause (a) of sub-section (9) of section 10;

(j) the form and the manner in which a proposal may be submitted and the particulars to be contained therein under sub-section (1) of section 15;

(k) the time within which a person aggrieved by the order of the Approval Committee may prefer an appeal under sub-section (4) of section 15;

(l) the form in which the appeal shall be made and the fees for making such appeal under sub-section (6) of section 15;

(m) the procedure for disposing of an appeal under sub-section (7) of section 15;

(n) the requirements (including the period for which a Unit may be set up) subject to which the proposal may be approved, modified or rejected under clause (a) of sub-section (8) of section 15;

(o) the terms and conditions for the Unit subject to which it shall undertake authorised operations under clause (b) of sub-section (8) of section 15 and the obligations and entitlements of the Unit;

(p) the time within which a person aggrieved by the order of the Approval Committee may prefer an appeal under sub-section (4) of section 16;

(q) the form in which the appeal shall be made and the fees for making such appeal under sub-section (6) of section 16;

(r) the procedure for disposing of an appeal under sub-section (7) of section 16;

(s) the form and the manner in which an application may be made for setting up of an Offshore Banking Unit in a Special Economic Zone under sub-section (1) of section 17;

(t) the requirements for setting up and operation of an International Financial Services Centre in a Special Economic Zone under sub-section (1) of section 18;

(u) the requirements and terms and conditions subject to which a Unit in the International Financial Services Centre may be set up and operated in a Special Economic Zone under sub-section (2) of section 18;

(v) the form of single application for obtaining any licence, permission or registration or approval under clause (a) of section 19;

(w) the form of single return or information to be furnished by an entrepreneur or Developer under clause (c) of section 19;

(x) the manner in which and the terms and conditions subject to which the exemptions, concessions, draw back or other benefits shall be granted to every Developer and entrepreneur under sub-section (2) of section 26;

(y) the period during which any goods brought into, or services provided in, any Special Economic Zone shall remain or continue to be provided in such Unit or Special Economic Zone under section 28;

(z) the terms and conditions subject to which transfer of ownership in any goods brought into, or produced or manufactured in, any Unit or Special Economic Zone, or removal thereof from such Unit or Zone, shall be allowed under section 29;

(za) the conditions subject to which the Units shall be entitled to sell the goods manufactured in a Special Economic Zone to the Domestic Tariff Area under section 30;

(zb) the term of office of the Members, other than ex officio Members, of every Authority and the manner of filling of vacancies under sub-section (6) of section 31;

(zc) the manner in which and the conditions subject to which and the purposes for which any person may be associated under sub-section (7) of section 31;

(zd) the times and the places of meetings and the procedure to be followed in the transaction of business at the meetings under sub-section (10) of section 31;

(ze) the powers and the functions of every Development Commissioner under sub-section (1) of section 32;

(zf) the method of appointment of officers and other employees of every Authority, conditions of their service and the scale of pay and allowances under sub-section (3) of section 32;

(zg) the other functions to be performed by the Authority under clause (e) of sub-section (2) of section 34;

(zh) the form in which the accounts and other relevant records of every Authority shall be maintained and annual statement of accounts shall be prepared under sub-section (1) of section 37;

(zi) the form and the manner in which and the time at which every Authority shall furnish returns and statements and other particulars to the Central Government under sub-section (1) of section 39;

(zj) the form in which and the date before which every Authority shall furnish to the Central Government the report of its activities, policy and programmes under sub-section (2) of section 39;

(zk) the form in which and the particulars to be contained in the identity cards under section 46;

(zl) any other matter which, is to be, or may be, prescribed.

(3) Every rule made by the Central Government under this Act shall be laid, as soon as may be after it is made, before each House of Parliament, while it is in session, for a total period of thirty days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both Houses agree in making any modification in the rule or both Houses agree that the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule.