Transfer Of Employees From Non-SEZ To SEZ

Hi Friends
Kindly suggest me whether can i transfer employees from Non-SEZ to SEZ zone. is there any limitation/ restriction in transferring?
Regards
Rajasekar

For movement of movable and immovable properties from SEZ to Non SEZ areas there are restrictions relating to Central Excise etc but with regard to transfer of employees there exists no such restrictions, I believe.
Madhu.T.K

Thank you for your reply Mr. Madhu
I need small clarification, when I was reading about SEZ ruls & regulations i have come across about the transfer of assets. in that they have mentioned that 20% of assets can be transferres to SEZ from non-SEZ. but my question is since my company into software, should i consider employees as assets? Kindly clarify me on this.
Regards
Rajasekar

The meaning of asset will not change only for IT companies. It is true that employees are our assets or human capital but it is not what is meant in the guidelines or any Act.
Remember that those who give employees a colourful name, ie, asset, will also feel that they are liabilities when it comes to a situation that these employees are to be retrenched due to lack of order from the clients!!!
Madhu.T.K