Instruction No. 123 dated 23 February 2026, issued by the Department of Commerce, clarifies the procedure for execution of the Bond-cum-Legal Undertaking (BLUT) by SEZ Developers and Units under the SEZ Act, 2005 and SEZ Rules, 2006. Superseding Instruction No. 2 dated 24.03.2006, it permits BLUT submission in electronic form in a prescribed format. The BLUT may now be executed as an electronic Bond-cum-Legal Undertaking (e-BLUT), including through e-stamping or other digital mechanisms aligned with electronic systems such as ICEGATE, where electronic bonds are accepted. Consequently, the earlier requirement of execution on non-judicial stamp paper and notarization by a Notary Public has been dispensed with. The clarification has been issued with the approval of the Competent Authority.
Instruction No. 123 | Dated: 23 February, 2026
No.K-43022/130/2024-SEZ
Government of India
Ministry of Commerce & Industry
Department of Commerce
(SEZ Section)
Vanijya Bhawan, New Delhi
To
All Zonal Development Commissioners
Subject: Execution of Bound-cum-Legal Undertaking by SEZ Developers/Units under SEZ Rules, 2006 — Clarification – Reg.
Ma’am/Sir,
In supersession of Instruction No. 2 dated 24.03.2006 issued in this regard, it is hereby clarified that the Bond-cum-Legal Undertaking (BLUT) required to be furnished by Units/Developers under the provisions of the SEZ Act, 2005 and the SEZ Rules, 2006 made thereunder may be submitted electronically, in such format/manner as may be specified from time to time.
2. The BLUT may be executed as an electronic Bond-cum-Legal Undertaking (e-BLUT), including through e-stamp or other digital mechanisms, in alignment with the electronic systems in operation, such as ICEGATE. where electronic bonds are accepted.
3. Consequently, the requirement of execution of the BLUT on non-judicial stamp paper and notarization by a Notary Public is hereby dispensed with.
4. This issue with the approval of the Competent Authority.
Yours faithfully,
(Prateek Bajpai)
Under Secretary to the Govt. of India
Tel. 011-2303 9939
Email: prateekbajpai.moca@nic.in
