Industry Operational Challenges in SEZs: Request for consideration

WFH permission granted for SEZs vide Circular No 10/311/2010-SEZ/10499 dated 22nd Dec 2021 and extension of the same accorded upto 31st Dec 2022 vide Circular No 10/311/2010-SEZ/4299 dated 27th May 2022.

SEZs at varied locations have prescribed different dates upto which extensions are applicable and percentage of employees to return to office as well. The anticipated challenges highlighted are :

What percentage of employees will need to return back will clarified after the amendments to the SEZ Act/Rule or instructions from SEZ on this matter.
Most businesses, as an organization, would like to respectfully accord that opportunity to their teams to work in a flexible manner and help them with work life balance as well.
Talent management & operational challenges resulting in anticipated increased risk of employee attrition and employee morale and engagement issues are clearly evident.
Insistence on return of bonded SEZ assets hitherto distributed during COVID to support Working from Home