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The Ministry of Commerce and Industry, on July 14, 2022, issued the Special Economic Zones (Third Amendment) Rules, 2022, introducing regulations with respect to work from home arrangements. This rule comes as a relief to all employers and employees operating in SEZs. INDUSLAW's Vaibhav Bhardwaj, Donavie D'costa and Disha Chakrabortty discuss the highlights of this amendment.