SEEPZ SPECIAL ECONG MIC a ANDHERI (EAST), ML MBAL. | : ss AGENDA FOR MEETING OF THE APPROVAL COMMITTEE FOR ag SPECIFIC SPECIAL ECONOMIC ZONE FOR IT/ITES OF M/s. MINDSPACE BUSINESS. PARKS PRIVATE LIMITED SOURCE -: Video sco WEBEX application. DATE : oa 3ist March, 2023. TIME ४ 11:30AM. BERRI IK

Meeting of the Approve व Zone for IT/ITES of 5 Mindspace Business Parks Priv: : C. mmittee for Sector Specific. Special Economic Srivate Limited. -.SEZ Agenda Item Nois of “ites of the meeting held on 27.02.2023 . dat Agenda item No. 02: Ratification for paymeat of applicable duty without penalty, ‘against 03 lost Laptop/Notebook isstted to their employee

work from home ~ M/s. IBM ‘India Private Limited.

item No. 93 : Approval wort, | “Enhancement of indigenous Capital Goods. Limit of the unit 1 M/s. Acceriture Solutions — Private | : Sor Agvada Item No. G4: Approval छा... Merger of LOA of 2 units located at Mindspace-SEZ

M/s. LTUMindtree Limite: (formerly Known as Known as dae Larsen & Toubro Infotech Lt अहक के के ecb oa a Rea sea AO

File No.GEZ1-1401 1ofeuzt-NS Minutes of the 1157 Meeting of thé Approval Committee for Sector SpecifieSpecial Economic Zone of M/s..Mindspace Business Parks Pvt. Lid. - S©2Z, at Airoli, Mumbai, under the Chairman: of Development Commissioner, SEEPZ-SEZ held. on 27.02.2023 on Video:Corterencing through Cisco WEBEX application. i. Name of the SEZ 1: © : M/s. Mindspace Business Parks pve, Ltd! 2. Sector है है T/TES 3. Meeting no a : ist 4, Date | 2 27.02.2023 Members Present: Ne Name of Membes Designation Organization Shri. C. P. 8. Jt. Development a हिX hauhan Commissioner, SEEPZ-SEZ. 2 (७5001, Harmesh Joint Commissioner Nominee of Income Tax office, al . Income Tax Kautilya Bhawan, Bandra, Murnbal. Shri. Himanshu. . GFT Nomi _ : 3 phar Pandey Deputy Director DGFT, INominee of the DGFT, Mumbai. 4 जिcया, Kirti Deputy Director {Nominee of Directorate of Industries, Deshmukh Industries Mumbai. | Asstt. Commissioner, jNominee of Commissioner of 5 Dr. M. Prabhakar Customs ‘Customs, General, Air Cargo, Sahar. 6 Phri indrajeet Field Officer ‘Nominee of MPCB, Mumba | Deshmukh i Special Invitee:- Shri. R.K. Jain : Specified Officer, Mindspace-SEZ. Dr. Vijaykumar Londhe, ADC (New SEZ; Shri. Haresh K, Dahilkar, ADC (New SEZ); Smt. Kiran KL Vanker, ADC (New अप); Smt. Bridget Joe, EA to Development Commissioner (SEEPZ-SEZ}; Shri. Ravindra Kumar, Assistant and Smt. Rekha Nair, Assistant also attended for assistance and smooth functioning of the meeting. Agenda [rem No. 01: Confirmation of Minutes of the 114 meeting held on 31.01.2023. The Minutes of the 114 Meeting neld on 31.01.2023 were confirmed with consensus.

File No.S¢ 2191 401 VelZuZzT-ND Agenda Item No. 02: Monitoring Pet.rm ace of the unit M/s; Inventurus !howledg- Solutions Private Limited (LOA-34) le dec at Mindspace— SEZ for the period :-917-18 te. -- 2021-23. The Moriitoring performanc: of M/s. Inventuriis Knowledge Solutic as Private Limited (LOA-34) was placed in the 413 meeting held on 30.12.2022, the Committee noted the performance and directed the Specified Officer, Mindspace-SEZ to re-examine all the observations mentioned in their report and again submit the same before the ensuing AC meeting for ratification. However, vide letter dated 24.01.2023, Specified Officer has submitted the report and stating that the receipt of details from Unit and data retrieved from NSDL, cross verified with both records/data in thé. APRs of corresponding years and as per Development Commissioner office request their office re-examined all the observations mentioned in monitoring report and found correct. Decision:- After deliberation, the Committee noted the performance of M/s. inventurus Knowledge Solutions Private Limited {LOA-34) located at Mindspace — SEZ for the period 2017-18 to 2021-22 in terms of Rule 54 of SEZ Rules, 2006. Agenda: Jtem No. 03: Monitoring Performance of the unit M/s. GeBBS Healthcare Solutions Private Limited (LOA-33) located at Mindspace- SEZ for the period 2017-18 to 2021-52. The monitoring performance of M/s. GeRBS Healthcare Solutions rivat: Limited (LOA-33) was placed in the 113% meeting held on 30.12.2022, the Comurrittee noted the performance and directed the Specified Officer, Mindspace-SEZ to vorify the data with GSTR 2A and submit their report in next meeting for ratification. harther, vide letter dated 24.01.2023, Specified Officer has submitted the report and siatin,¢that the receipt of details from Unit and data retrieved from NSDL, cross verified <eith (oth records/data in the APRs of corresponding years and as per Development “ommissioner office request their office re-erumnined all the observations mentioned in saonitating report and found correct. :- After deliberation, the Committer noted the performance of M/s. GeBSS ‘ect Sealtcare Solations Private Lirnited (LOA-32: located at Mindspace ~ SEZ for the perind "917-18 to 2021-22 in terms of Rul. 54 of Sie Rules, 2006. égen:'a Item No. 04: “Monitoting terformace of the unit M/s, LTIMindtree “imi

Fite Nv SEZ4-T40T 10/402 TNS (LOA-16) located at Mindspace~ SF. for the perfad:2020-2 1 to 2021-22, The Annual Performan..: Report for the years 2020-21 to 3021-22 was submitted by the Unit and verifies: oy the Specified’ Officer, Mindspace - SEZ vide letter dated 10.02.2023. The unit has achieved positive NFE of Rs. 209511.47 Lakhs on cumulative basis as per S.0.’s verification report. Decision:- After deliberation, the Committee noted the performance of M/s, LTiMindtree Limited (LOA-16) located at Mindspace - SEZ for the period 2020-21 to 2021-22 in terms of Rule 54 of SEZ Rules, 2006 and directed the Specified Officer, Mindspace-SEZ to verify the data with GSTR 2A in detail and submit the same before the ensuing AC meeting for ratification. Agenda Item No. 05: Monitoring Performance of the unit M/s. LTIMindtree Limited (LOA-35) located at Mindspace- SWZ for the period 2017-18 to 2021-22. The Annual Performance Report for the years 2017-18 to 2021-22 was submitted by the Unit and verified by the Specified Officer, Mindspace - SEZ vide letter dated 06.02.2023. The unit has achieved positive NFE of Rs. 209511.47 Lakhs on cumulative basis-as per S.O.’s verification report. Decision:- After deliberation, the Committee noted the performance of M/s, LTIMindtree Limited 1043-16) located at Mindspace — SEZ for the period 2017-18 to 2021-22 in terms of Rule 54 of SEZ Rules, 2006 and directed the Specified Officer, Mindspace-SEZ to verify the data with GSTR 2A in detail and submit the same before the ensuing AC meeting for ratification. । ; Agenda Item No. 06: Iter 0. 06: Monitoring Performance of the unit M/s. CourseS Intelligence Private Limited (LOA-55) located at Mindspace— SEZ for the period 2017-18 to 2021-22. The Annual Performance Report for the years 2017-18 to 2021-22 was submitted by the Unit and verified by the Specified Officer, Mindspace — SEZ vide letter dated 10.02.2023. The unit has achieved positive NFE of Rs. 8627.84 Lakhs on Cumulative basis as per 8.©.’s verification report. Decision:- After deliberation, the Committee noted the performance of M/s. Course Intelligence Private Limited {LOA-55) located at Mindspace — SEZ for the period 2017-18 to- 2021-22 interms of Rule 54 of SEZ Rules, 2006 and directed the Specified Officer, Mindspace-SEZ हु

File NO.GEZ1-14U5 118/&02<1 NS to vere: the data with GSTR 2A in details and .ubmit the same before the ensuing AG meetin” for ratification. Ageng. item No. 07: Approval w.r-t. Change ix: Shareholding Pattern of the company M/s, Course Intelligence Private Limited (LOA-“9).

The unit requested for approval w.r.t. Change in Shareholding of the company and submitted all relevant documents. The details of shareholding pattern of the company is as under: Sr. Name of the Shareholders Existing Shareholding | Proposed Shareholding No. Pattern Pattern No, of Shares % No. of Shares % 1 Piddhymic Technologies 18,701,582 | 19.03 | 18,701,552 18.99 Private Limited. 2 lAshwin Mittal 57,66,494 5.87 92,05,798 9.35 | 3. IRiddhymic Technoserve LLP 2,76,12,783 28.10 2,76,12,753 28.05 4 4AM Family Private Trust 7 88,396 23.19 1,93,49,094 19.65 5 |Sheila Mittal 3 [0.00 | ; 8d 0.00 6. [Ramesh Mittal. 8 9.00 & 0.00 7. (Ria Mittal 20,60,0C°?- 2.04 20,060,000 2.03 8 [Kumar Mehta 2,04, va 20,80 2,04,36,387 20.76 g ‘Anees Merchant 3,49,15.. 0.36 3,49,157 0.35 19 AjitSanker Sankar 349,15. 0.36 3,49, 157 0.35 jl Prashant Bhatt 87,286 0.09 87,286 0.09 12 Suchitra Eswaran 1,748,572 0.18 [74,578 | 0.18 iS Perid Kazani Ni Nil 1,90,000 9.19 Total 9,82,65,7°8 106.00 9,84,55,778 100.60 There is no change in Board of Utirec ors of the cornpany due to change in shareholding pattern of the company an-? details of the same is as under: a Existing Board of Directors as per | Board of Directors as per “Det gation [ Dateof | DIN Date of DIN ; this _this offfics record ag हिX | re Ramesh Mittal t ane ing 10.12.2003. “8 i Ik anesh Mittal Yoans. ing 60.06.2014 O41 701 by 3. + tupam, Mittal हु| jai nal 20.04.2021 0233657 09.12.2021 0041855 4 Eseila Mittal “Ninati Sara? Mutrja | Mutreja 19.12.2021 06072184 ?

FRE NO.DRAE ४६0८८ EONS 168 oe, a ikas Khenani Additional " 09.12.2021 00065941 Director 7 imon Chadwick As. diticoal 09.12.2021 09411081 IDitector De mai- After deliberations, the Comm ‘appreved the proposal of M/s. CourseS Intelligence Private Limited (05-49) for approval w.r.t. Change in Shareholding Pattern of the company as indicated above in terms of Instruction No. 109 dated 18.10.2021. Further, the Committee also directed the Unit to comply with the following safeguards in terms of Instruction No. 109, dated 18.10.2021: 1. Searaless continuity of the SEZ activities with unaltered responsibilities and obligations for the altered entity, 2. Fulfillment of all eligibility criteria applicable, including security clearances etc, by the altered entity and its constituents. 3. Applicability of and compliance with all Revenue/Company Affgirs/SEBI etc. Acts/Rules which regulate. issues like capital gains, equity change, transfer, taxability etc. 4. Full financial details relating to change in equity/merger, demerger, amalgamation or transfer in ownership etc. shall be furnished immediately to Member (IT&R), CBDT, Department of Revenue and to the jurisdictional Authority. 5. The Assessing Officer shall have the right to assess the taxability of the gain/loss arising out of the transfer of equity or merger demerger, amalgamation, transfer and ownerships etc. as may be applicable and eligibility for deduction under relevant sections of the Income Tax Act, 1961. 6. The applicant shall comply with relevant State Government laws, including those relating to lease of land, as applicable. 7. The applicant shall furnish details of PAN and jurisdictional assessing officer of the unit to CBDT. 8. The applicant shall be recognized by the uew name or such arrangement in all the records. Agenda Item No. 08: Approval -w.r.t, Change in shareholding Pattern of the compsny M/s. Course Intelligence Private Limited (LOA-5'

File NO.SEZ1-1403 1/6/2021 -NS The u. tre.aested for approval w.r.t. Change 1 Shareholding of the company and submitted dl slevant documents. The -ietails ८: shareholding “pattern of the company is as +..:der

fe | Smee Namee the Shareholders “|” Bristing & Existing Sharcholding [ Proposed Shareholding | Proposed Shareholding No. Pattern Pattern Ne. of Shares % No. of Shares Ye 1 Piddhymic Technologies 18,701,552. | 19.03 | 18,701,552 | 18.99 Private Linzited. 2 (Ashwir: Mittal 57,66,496 5.87 92,05,798 9.35 3 (Riddhymic Technoserve LLP 2,76,12,753 28.10 2,76,12,753 38.05 4 |AM Family Private Trust 2,27, 88,396 23,19 1,93,49,094 19,65 5 heila Mittal 8 0.00 [8 | 9,00 [ 6 | Ramesh Mittal 8 [ 0.00. | és | | 09.00 | 7 ‘(Ria Mittal 20,00 ,C00 2.04 20,00,000 2.03 | 8 | Kumar Mehta 2,04,36,387 20,80 2,04,36,387 20.76 | 9 | Anees Merchant 3,49५, 157 0.36 3,49,157 0.35 10 |Ajit Sankar 3,49, .57 0.36 349,157 0.35 11 (Prashant Bhatt 87,286 0.09 87,286 [0.09 । 12 SSuchitra Eswaran 4, 74;,973 9.18 1,74,578 0.18 (13 (Farid Kazani Nil Nil 1,90,000 0.19 Total 9 82,85,778 106.00 9,84,55,778 160.00 There is no change in Board of Directors of the company due to change in shareholding pattern of the company and details of the same is as under: Sr. |Existing Board of Directors as per| Designation Date of DIN No. this office record ° Appointment 1 Ashwin Ramesh Mittal anaging 40.12.2003 00041913 irector 2 Ramesh Mittal anaging 00.06.2014 00041701 [Director 3 Anupam Mittal Additional peoness 1 00233657 kit 4 bial Mitial Seer pee 9, 42.2021 0041856 Director t 7 4 5 vinati बनना Mutreja Additional 9,12.2021 00079184 ; ही जं्Šह्टाजा we 6 Vikas Khemani Additonal 912.2021 00065941 * हिX . Cirecsor : I" Simon C .adwick दि

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19.12.2021 9414081 L oe | हु Pirec Set * :

File NO.SELT-14U S102. TS Decision: Af«r deliberations, the Committee: appre «: proposal of M/s. Courses Intelligence Frivate Limited (LOA-55} for approval wt. Change in Shareholding Pattern of the compa:zy as indicated above in terms of Instrvctioa No. 109 dated 18.10.2021. Further, the ormmittee also directed the Unit to: corsply with the ‘following safeguards in terms of Irestruction No. 109, dated 18.10.2021: 1. Seamless continuity of the SEZ activities with unaltered responsibilities and obligations for the altered entity. 2. Fulfillment of all eligibility criteria applicable, inchiding security clearances cte, by the altered entity and its constituents. 3. Applicability of and compliance with all Revenue/Company Affairs/SEBI ete. Acts/Rules which regulate issues like capital gains, equity change, transfer, taxability etc. 4. Full financial details relating to change in. equity/merger, demerger, amalgamation or transfer in ownership etc. shall be furnished immediately to Member (T&R), CBDT, Dpartment of Revenue and tc the jurisdictional Authority. 5. The Assessing Officer shall have the right to assess the taxability of the gain/loss arising out of the transfer of equity or merger demerger eampieaneniian, transfer and ownerships etc. as may be applicable and cligibinuponnnaittaction under relevant . te: 07-03-2023 21:33:47 sections of the Incomé Tax Act, 1961. Reason: Approved 6. The applicant shall comply with relevant State Government laws, including those relating to lease of land, as applicable. 7. The applicant shall furnish details of PAN and jurisdictional assessing officer of the unit to CBDT. 8. The applicant shull be recognized by the new name or such arrangement in all the records. Meeting ended with the vote of thanks to the Chair. Chairperson-cum- Develapment Commissioner

fection tek: :: fo: the UAC Meeting h.id on 27.02.2902 of SEYpees be of Teit Subject

Taken:..- Mindspace ~ SEZ M/s. Inventuru. Knowledge Soluiions Private Limited. -LOA- 34) Monitoring performace of APR for the period 2017-18 to 2021-22 of the unit. Monitoring Noted M/s. GeBBS Healthcare 31 आओ Private Limite (LOA-33) Monitoring performance of APR for the period 2017-18 to 2021- 22 Monitoring Noted M/s. LTIMINDTREE Limited (LOA-16) Monitoring perfcrmance of APR for the period 2020-21 to 2021- 22, Monitoring Noted M/s. LTIMINDTREE Limited (LOA-35) Monitoring performance of APR for the period 2017-18 to 2021- 22. Monitoring Noted M/s. Courses Intelligence Private Limited (02-55) Monitoring performance of APR for the period 2017-18 to 2021- 22. Monitoring Noted M/s. CourseS Intelligence Private Limited (LOA-49) Approval w.r.t. Change in Shareholding pattern of the Company. Approval letter issued a the unit on 16.03,2023 M/ el CourseS Intelligence Private Limited (LOA-55) Approval w.r.t. Change in Shareholding pattern of the Cempany. a letter issued to the unit on 16.03.2023

File. Ne. SEZ115/712023-CUSTOM सरकार / Governiient of India बाशि—ज्य एवं उद्योग मेजालय / Minisiry of Commerce & ” Industry, वि¡कास आयुक्त का कार्या¦§लय / Office of the Develownient €०्हपाईडडा01 8: माइईडस्पेस Byte पाक प्राइवेट लि±मि³टेड - वि¡शेष आर्थि·¸क क्षेत्र / Mindspace Business Parke Pot. Lol. ~ Special Eeonentie Zone, डी टी सी इंडस्ट्रि½¾यल vata, प्लॉट Her ०४ कलना / TC Indl. Estate, Plat No. 03, Kalua, ऐसेली, जड़ी मूंचई -- ४० ० oe ७०८ (६2077, Navi Mumbai — 400 708. टैलि±, / Fel, : 022 ~ 276821 i Yel, : 022 ~ 27642042 / 27642039 ई-मेल E-mail: mbpol custom@gmall.com Computer No: 21776 File No: SEZ1-15/7/2023-CUSTOM/ Date:-20.02.2023 OBS2s To, ADC/Admin, New SEZ SEEPZ-SEZ, Andheri (2), Mumbai - 460096. Sub: - Avenda for the upcoming UAC meeting to be held in Febmary, 2023 — reg, Sir, ह Please find enclosed the agenda regarding Ratification of decision taken by the Development Commissioner, SEEPZ-SEZ regarding grant of permission to M/s. IBM India Pvt. Lid SEZ Unit, MBPPL-SEZ for payment of applicable duty without penalty against 03 losi/stolen laptop/Notebook issued to their employee for work from home proposed to be put up before the Unit Approval Committee meeting to be held on in the month of February, 2023. This issues with the approval of the Development Commissioner, SEEPZ~ SEZ. (RK. Jain} eg Specified Officer न MBPPL- 1.

File No. Ezi-isi7/Z0Z2CUSTOM Signed by हैं, K. Jala Date: 20-02-2028 16:20:47 Reason: Approved

=—@- He OFFICE OF THE DEVELOEMENT COMMISSIONER, SEEPZ SPECIAL ECONOMIC ZONE, GOVT, OF INDIA, ANDHERI (EAST), MUMBAI ecemernnesene AGENDA NOTE FOR CONSIDERATION BEFORE UNIT APPROVAL COMMIITEE (M/S. ACCENTURE SOLUTIONS PVT. 157, -SRZ Unit, MBPPL-SEZ, Aixoli, Navi Mutrabai) A} Proposal: - Retfication of decision taken by the Development Commissioner, SEEPZ-SEZ regarding छाया of permission to M/s. IBM India Ltd. -SEZ Unit, MBPPL-SEZ for payment of applicable duty without penalty against 03 lost Laptep/Notebook issued to their employee for work from home. B) Specific Issue on which decision of AC is required: - In this case, M/s. IBM India Lid., SEZ Unit has made an application for payment of duty against 03 laptop/Notebook. Details of the said IT assets (Laptop ) are as beiaw: Sr. import. B/ElMescrintion of Goods [Qty.(Nos.) [Assessable [Employee | Police Yo. INo. and ड्राफ्ट... infName Complain date ENR No. 10000546/0 [Laptop (Sr. No.01 55,428 vir. 4740/2022 H, (4.12.2013 |PK23R5L) Prateek dtd Rewark 17.10.2022 2. |6001184/0 [Notebook TP 470/01 72,720 . 131350- 99.07.2018 (७. No. PFISAWDM) Avins 2022 = did ha 28.09.2022 3, |10C0357/1 \Notebook TP T47001 71,598 Sanmeghpn| 1247/2022 707.2017 {(Sr. No. PFOUQICG aC, ata 28.06.2022 [total 03 1,99,746 Case 1: One laptop (Sr. No. PK23R5L) was issued to heir employee Mr. Parteek Tewari for work from home which was lost in transit. They have submitted copy of Police complaint No. 47140/2022 dtd 17.10.2022 alongwith other relevant documents in this regard. Case 2: One Notebook TP 1470 (Sr. No. PFISAWDM) was issued to their employee Mr. Avinash Jha for work from horne. Employee was absconding with japtop and hence to account the lost laptop their asset team raised FIR. ae 3: One Notebook TP 1५7० (Sr. No. PFOUGICG ) was issued to thier employee 1४8, Sanmughapriya C. for work from home, however the laptop

as salen from ‘employee car outside Vin: space SEZ-Campus. They have edi ilice complaint No. 1247/2022 did 2:.06.2022 inthis regard. tn the abdye cases, IT equipment assessets-having totel asseassable due of Rs. 1,99,746/- could-not be returi.ed to SEZArea, Police FIR has x so lvsen filed with the jurisdictional Police Station. im each: of the three cases, It appear that the lost of assets was beyond: doéntrol of the unit and taeir employee and the case appears genuine. To deal with the similar matter of lest/unreturned/stolen IT equipment, the issue was.put before the DAC in its mesting held on 28.04.2022. The UAC deliberated on the issue of Unreturned computers /IT equipment and decided (comy of Minutes of Meeting dated 26.05.2022 enclosed) as under:- . "Committee observed that the import of old and used IT equipment is restricted for import. Import is permissibie only against and Import authorizationimport license issued by DGFT and subject to compliance of the conditions faid down in RCR and permissionf NOC front MOEF&CC. Hence, such cases are prima-facie violation of various provisions of the Foreign Trade Policy, the Hazardous and Other Wastes Management and Transboundary Movement Rules 2016 issued under the Environment (Protection) Act, 1992 read शक Rule 542) of the SEZ Rules, 2006. Commitiee held the view that such cases may be dealt. with by Development Commissioner on eases fo case basis keeping in view ihe. facts and circumstances of each case whether the same is bonefide or otherwise. The decision of the Develapment Commissioner will be required to.be submitted before the Approval Commifise for ratification.” Accordingly, in. this case, keeping in view the facts and circumstances of the case, the Development Commissioner approved.the proposal:- के “M/s. THM India Pvt. Ltd. may be allowed to pay the applicable duty on the above mentioned lost assets without any penal action under SEZ Rules 2006." In view of the ahove, the above mentioned decision of the Development Commissioner is submitted for ratification by the UAC in its upcoming meeting, at ya 3

File 0.8 221 -12/208/2022-NS GOVE. INMENT OF INDIA OFFICE OF THE D . VELOPMENT COMMISSIONER, SEEPZ SPE “IAL ECONOMIC ZONE, ANDH? जा (EAST), MUMBAI SCH AGENDA NOTE FOR CONS) DERATION © of APPROVAL COMMITTEE. a. Proposal :- Application of the urit M/s. Accenture Solutions Private Listed for Enhancement of Indigenous Capital Goods Limit located at M/s. Minispace - SEZ. ७. Specific Issue on which decision of UAC is required :- Approval for Enhancement of Indigenous Capital Goods Limit. ¢. Relevant provision of SEZ, Act, 2005 & Rules: Proviso 1 of Rule 1912) of SEZ Rules, 2006 - “Provided that the Approval Committee may also apprave proposals for broad-banding, diversification, enhancement of capacity of production, change in the items of manuiacture or service activity, if it meets the requirement of Rule 18.” d. Other Information : THANE/(0)/LOA-20/2010-11/ | 1/ letter of Approval No. and Date’ {88}/3705 = 04.08.2010 (Original LOA) as . amendec. 2 Software Deve opment and Information nology litemn(s) of manufacture / services . . : Enabled “services. “ 1 to C3! Foor, Building No. 02, 10 and 12, indsp: ce Business Parks Pvt. Lid. - SEZ, wo Present location . (०० F dap: ॥ Road, Airoli, Navi Mumbai - 400 (708. : ate oF commencement of | 01.2 . |produ-tion S1LOA Valid upto 5.01.26 9. “pic: tion for enhancement of capital gods ‘mit filed through SEZ online system i Coy? of Form F3. L.st_of indigenous Capital Goods; Capital Goads; ocur. ents/details submitted by the un..t w.r-t. Enhancement of * Iindiges<ous Capital Goods Limit, 0. b.

File No,SE2Z24-12/208/2022-NS M/s. Accenture Solutions Priva: Lir ited vide letter dated 13.02.2023 he. Stated as wnoder:

1. The unit has submitted the «pplication form for enhancement of Indige xous Capital Goods due to.change in their procurergent model as had varies their procurement model and majority of their Capital Goods is procured fron Domestic Tariff Area as it is ‘being feasible in terms of cost and efforts.
2. They hereby confirm that there is no change in Export Projection and Foreign Exchange Outgo as approved Form F2. The projection details of the unit post Enhancement of Indigenous Capital Goods Limit will be as under: Approved. Projection <isting approved projection} Proposed Projection for 4 D लि± For 5 years 2021- for 4 years 2021-22 to years 2022-23 to 2026- escriprnn 22 to 2025-26 2096-27 (C/} 27 (C/} oe) (Rs. In Lakhs} (Rs, In Lakhs) (Rs. In Lakhs} imported. CG _ 10994,00 9485.00 9485.00 Indigenous CG 4980.00 ‘a531.00 «| «162.92 . No Change in Projection Imported laput 5894.58 4889.81 4889.81 Services Indigeriouis 111996.98 92905.98 92905.98 Input Seriices 554520.00 443616.00 4436 16.00 Foreign 38720.00 31666.00 31666.00 _ | exchange outgo हु NEE 515800.00 41195080 411950.00 Emoloyment Men Women TE 1५77 2) ployeen| 74o1 3180 «. ADC Recommendation : The proposal of the unit M/s. Acceture Solutions Private Limited for Enhancement of Indigenous Capital Goods Limit is submitted before Approval Gémmittee for consideration in terme of provision under Rule 192) of SEZ Riles, 2006.

File No.SEZ1-12/20'4/2022-NS Signed by Haresh ‘isan Dahilkar Date: 24-03-2023. 1:35:06 Reason: Approved Prerrereretsrrrtt roar ig

File No.SE21-12/8/2022-N$ COVT. OF INDIA, . FICE OF THE DEVELOPMENT COMMISSIONER, MINISTRY OF COMMERCE & ITDUSTRY, SEEPZ (SPECIAL ECONOMIC ZONE} MUMBAI अधेम अंक जमे बे आकर AGENDA NOTE FOR CONSIDERATION OF 4°PRGVAL COMMITTEE OF a. Proposal: - M/s. LTIMindtree Limited (formerly Known as Larsen & Toubro Infotech: _ Ltd.) located at Mindspace-SEZ has requested for Merger of LOA of 2 units of M/s. LTIMindtree Limited {formerly Known as Larsen & Toubro Infotech Ltd.} located at Mindspace-SEZ. b. Specific issue on which decision of Approval Committee is required: - Merger of 2 LOA’s of M/s. LT[Mindtree Limited (formerly Known as Larsen & Toubto Infotech Ltd.) located at Mindspace-SEZ, ९. Relevant Provisions:- Proviso 1 ‘of Rule 196) of SEZ, Rules 2006 - ‘Provided also that the of Approvai of two or more Units of the same Company or Firm subject to Approval Committee may also approve proposals for Merger of Let condition that these Units fall within the same Special Economic Zone and After Merger, block period for catculation of Net Foreign Exchange shall he from the Pate of Commencement of Production of the Unit 0. Other Information: M/s LePiwindtree limited (formerly Kno mas Larsen & Toubro Infotech Ltd.) as. been granted Letter of Approval Ne. SEEPZ SEZ/NZWSEZ/SERENE-THAN/16/2010-1 3/43 dated 23.03.2011 for हैं: 0 “Development Iv & ITES wyvsten integration /Implementation

File o.SEZ1-12/8/2022-NS ulting Training LO «cated Minds: ace Susiness F arks है civate. Limited = SEX. The unit has co” me, ced their opr cations w.e.f. 065.17:9 11. She validiey of th. LOA is upte 4.12,2026. . me Merger of LOA A, LOA Details: i Name of the IM/s. LiiMindiee | Limited (formeriy Known as Latsen 8६ - vo Infotech) init. td} * [ Details -[Existing —- ihe 10 to 077 Office Floor, Building No. 01, Mindspace . Unit No. 02 Fusiness Parks Pvt. Ltd.-SEZ, Thane Belapur Road, iiroli, Navi Murabai-400708, ||: OA No. : SEEPZ-SEZ/NEWSEZ/ SERENE-THANE/25/2011- 12 /13603 ated 22.10.2012 Date 0ff25.04.2013 ormmencement ILOA Valid Upto 24.04.2023 3|LOA Details [Pxisting Address 087 Office Floor, | No. 01, Mindspace Business| Unit No. 08 Parks Pvt. Lid.-SEZ, Thane Belapur Road, Airoli, Navi . umbai-400708. OA No. EEPZ-SEZ/ NEWSEZ/SERENE-THAN / 16/2010- 1/4193 Dated 23.03.2011 ate ofS. 12.2011 “| ommencement LOA Valid Upte (04.22.2026 B. The unit has given following points for Merger:

1. The main intent of the management is 10 consolidate their operations under one unit only instead of maintaining two separate units with separate books of accounts and records keeping, so that compliance, operations, administration etc. an be handled effectively with common team. . Cosi. Optimization: Both units shall be merged, thereby reducing operational and mat tenance cost and elfectively due to consolidation as only one support team an ‘ake care of all adinin related activities.
2. Beti-t control and monitoring: When both tie units will be merged, it will be eas'es for operational team members: to work effectively as a single team rather tha:: “wo separate teams sitting in two differe:z units. This will 16 in faster and

File: No.SEZ1~12/8/2022-NS. timely completion of project. . 4. Working ‘Togethes: Since their teams works on various projécts at the sanre time, therefore if they vifurcate teams at two different locations in two separate ‘units, then it creates a hindrance in-terms of working together at onsaplace“aiid then project gets atected. C, The unit tas sutuitted revised-projections ir.o. merger of 2 LOAg, which is as under:

1. Area (Built up area) Existing Total Area. Revised Area — -i Unit - 2 Unit (14+2) 45579 sqft 322428 sqft 368007 sqft.
2. Employment: Existing Employment — Revised = Unit - 2 Unit - 2 Unit (142) Men, Women, Men omen len, omen, 600 400 1750 1500 2350 1900
3. Revised. projections after merger of 2 units: Ec ApprovediExisting Approved Revised a Description Projections of Unit Projections of Unit 2[post-Merger of both uibmitted at the timeisubmitted at the timelthe LOA’s for| enewal of LOA (i.e. 2018-19 ६0 2022-28) “LOA ‘valid iepto (04.12.2026 mewal of LOA (Le. 21-22 to 2025-26) upto mainig 3 years! 1.8. 2023-24 to 2025- 26 (Rs. In Lakizs} — in Lakhs) — of Exports 1,35,360.00 2,47 185.46 676.80 7 51.64 Imported CG Forsign cs 10155:09 19,660.87 | exchange 4 outgo .

NEE: 1,25,20B8.30 242,484.03

Fite No, SEZ1-12/8/202"-NS ne 45579 sqft ae ; 322698 soi 368007 पी: Employmer c Men Wor 1 Mea) Men I Women Men we =| Oe. [600 46-0 [छछ | ४ | 1796 2350 4300" D. ADC Recoummendation:- Proposal of the unit for merg:~ of 1.OA of 2 units -f M/s. LTIMindtree Limized (formerly Known as Larsen & ;Fow.ro Infotech Ltd. is scrutinized and placed before the Approval Committ. «. Mr.ting for consid=ratict. आह inden c तैलेस अंक से के रे हज आओ अल कत