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SHORT ANSWER: The rules for 'Work from Home' for IT SEZ companies are governed by the Special Economic Zones Act, 2005. DETAILS: - IT SEZ companies can allow employees to work from home as per the guidelines set by the government. - Companies must ensure compliance with the SEZ Act and maintain records of employees working from home. - The work from home arrangement should not affect the minimum export obligation of the SEZ unit. PUNISHMENT / IMPLICATIONS (if applicable): - Non-compliance may lead to penalties or loss of SEZ benefits. SOURCE: - Special Economic Zones Act, 2005
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