The Ministry of Commerce and Industry on 14th July 2022, has published the Special Economic Zones (Third Amendment) Rules, 2022 to further amend the Special Economic Zones Rules, 2006.
Through this amendment a new rule 43A which deals with work from home has been notified as follows:
An Unit may permit its employees, including contractual employees, to work from home or from any place outside the Special Economic Zone in accordance with this rule. The Unit shall submit its proposal for work from home to the Development Commissioner through email or physical application, which shall contain the terms and conditions of work from home, including the date from which the permission for work from home shall be utilised and the details of the employees to be covered by such permission for work from home.
Every proposal for permission of work from home or an application for extension of the permission shall be submitted, at least fifteen days in advance, to the Development Commissioner, except in case of the employees who are temporarily incapacitated or travelling.
The proposal for work from home shall cover a maximum fifty per cent of the total employees, including contractual employees, of the Unit and the Unit shall maintain accurate attendance record for the entire period of permission for work from home and shall submit to the Development Commissioner, from time to time.
The Unit may provide to an employee such goods, including laptop, computer, video projection system, other electronic equipment and secured connectivity (for virtual private network, virtual desktop infrastructure) to establish a connection between the employee and work related to the project of the unit with the prior permission of the Specified Officer to temporarily remove such goods to the Domestic Tariff Area without payment of duty or integrated goods and services tax.
