The correct option is C SEZs are located in Udumalpet, Thoppampatti, Nilakottai and Cheranmahadevi.
SEZs are located in Nanguneri, Ennore, Hosur, and Perambalur. In Chennai, IT & ITES SEZ named TIDEL-II and TIDEL-III are located.
Chennai also has biopharmaceutical SEZs.