On 23 February, 2023, the Ministry of Commerce and Industry notified the Special Economic Zones (Amendment) Rules, 2023 to amend the Special Economic Zones Rules, 2006. Rule 21 B has been inserted providing Units dealing with aircraft leasing activities. Where any unit in an International Financial Services Centre which is authorized to undertake aircraft leasing activity can utilize office space/manpower of another unit which is authorized to undertake aircraft leasing activity by the Authority in case where it is not allowed to maintain separate offices.