SEEPZ SPECIAL ECONOMIC ZONE ANDHERI (EAST), MUMBAI.

AGENDA FOR MEETING OF THE APPROVAL COMMITTEE FOR SECTOR SPECIFIC SPECIAL ECONOMIC ZONE FOR IT- ITES SECTOR OF WIPRO LTD.-SEZ, PUNE

Via Video Conferencing

DATE : 29.02.2024

TIME : 12.00 P.M.

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MEETING OF THE APPROVAL COMMITTEE FOR SECTOR SPECIFIC SPECIAL ECONOMIC ZONE FOR IT- ITES AT PUNE, UNDER THE CHAIRMANSHIP OF DEVELOPMENT COMMISSIONER, SEEPZ-SEZ ON 29.02.2024

INDEX

Agenda Item No.

Subject

Agenda Item No. 01 :- Confirmation of the Minutes of the meeting held on 05.12.2023 Agenda Item No. 02 :- Monitoring of performance for M/s Wipro Ltd (Unit-II) Agenda Item No. 03 :- Monitoring of performance for M/s Wipro Ltd (Unit-III)

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Minutes of the 25th Meeting of the Approval Committee held under the Chairmanship of Shri R. K. Mishra, Zonal Development Commissioner SEEfr-SEZ' Mumbai for Sector Specilic Special Economic Zote for IT/ITES of M/s. Wipro Ltd.- Phase-II SEZ, Pune, held on 05.12.2023 via video conferencing. SEZ, Hinjewadi, ame of the SEZ /s.w Ltd. (Phase tr)) I 2 ector /ITES eeting No 5th F] 5.12.2023 ate IIilil File No.S-SEZ-MlNS0WL2/'l /2O2?'JDCP Members Special Invitee Sr No'ne and Designation t 1 Satbir Sharma, EEPZ-SEZ, Pune Cluster pecilied Oflicer Approved List of Directors: Sr. No ame of Directorg 1 r. Rashid A. Premji 2 r. Thierry Delaporte ef Executive OIIicer and Man 30 il333612023 Sr Name and Designation (s/sbd.) t I oint Development Commissioner e Cluster SEZ, Pune t. Mital Hiremath 2 3 r. Dileeraj Dabhole, eputy DGFT ominee of DGFT, hrne 4 ominee of Customs, Pune mt. Malathi J. Nair perintendent Ageada Item No.Ol: Confr:mation of Minutes of the 24m meeting held oa 21.o2.2023 After deliberation, the Committee confrrmed the minutes of the 246 Approval Committee meeting held on 21.02.2023. Ageada ltem No.O2: Apptication for change in Composition of Board of Directors suUmittea Uy U/s. Wipro Ltd. (Developer) and Units-1,2'3,4'6,7 After deliberation, the Committee approved the Proposal of the M/s' Wipro Ltd. (Developer) and their Units -1,2,3,4,6,7, for change in Composition of Board of Directors, in terms of Instruction No 109, dated 18.10.2021, issued by MOC&I, as detailed below: Shri. Sandeep Sathe, DCIT-Circle 4, Pune fominee of Income Tax, Pune

3 M.. Azim Hasham Premji F.Ion-executive Non-Independent Director 4 Mr. Kannan Naravananh prinivas I ndependent Diiector 5 Dr. Patrick John Ennis Independent Director 6 Mr. Patrick pupuis Lucien Andre Indenen dent Director 7 fur. Deepal< Batwalekar endent Director 8 [vlrs. Trrlsi Naidu Independent Oirector [vfs. Paivi Rekonen F 9 ndependent Director File No.S-SEZ-M lNS0WL2/1 /2022-JDCP The approval is subject to the conditions as laid down in Instruction No. 109, as applicable, issued by MOC&I a, Sear ess continuity of the SEZ activities with unaltered responsibilities and obligations for the altered entit5r; b. Fullilment of all eligibiiity criteria applicable, including security clearances etc. by the a.ltered entity and its constituents; c, Applicability of and compliance with all Revenue/Company Alfairs/SEBI etc. Act/Rules which regulate issues like capital gains, equity change, transfer, taxabitty etc. d. Fr:ll financial details relating to change in equity/merger, demerger, amalgamation or transfer in ownership etc. shall be fumished immediately to Member (IT&R), CBDT, Department of Revenue and to the jurisdictional Authority. e. The assessing olficer shall have the right to assess the taxability of the gain/loss arising out of the transfer of equity or merger, demerger, amalgamation, transfer in ownerships etc. as may be applicable and eligibility for deduction under relevant sections of the Income Tax Act, 1961. f. The applicant shall comply with relevant State Govemment laws, including those relating to lease ofland, as applicable. g. The applicant shall furnish details of PAN and jurisdictional assessing ofiice of the unit to CBDT. h. The applicant shall be recognized by the new name or such arrangement in all the records. Meeting ended with a vote of thanks to the Chair. .11 (Rajesh Kumar Mishra, IRS) Chairman-cum- Development Cornmissioner u3336t2023 31

GOVT. OF INDIA, OFFICE OF THE ZONAL DEVELOPMENT COMMISSIONER, SEEPZ – SEZ (PUNE CLUSTER)

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AGENDA NOTE FOR CONSIDERATION OF THE APPROVAL COMMITTEE ---------------- a) Proposal: Monitoring of the performance of M/s. WIPRO Limited., Unit-II located at Tower S3, Ground Floor, Plot No. 31, Rajiv Gandhi Infotech Park, Phase-II, Hinjewadi, Pune-411057 b) Specific Issue on which decision of Approval Committee is required: Monitoring of the performance of the unit FY 2018-19 to F.Y 22-23 of 3RD block period, in terms of Rule 54 of SEZ Rules, 2006 c) Relevant provisions: - As per Rule 54 of SEZ Rules, 2006 “Performance of the Unit shall be monitored by the Approval Committee as per the guidelines given in Annexure appended to these rules”. (I) Performance as compared to projections: FY 2018-19 to FY 2022-23 (i) Approved Projections (Rs in crores) 2018-19 2019-20 2020-21 2021-22 2022-23 TOTAL FOB Value of Exports 1526.58 1557.11 1588.26 1620.02 1652.42 7944.39 FE Outgo 4.67 4.76 4.86 4.96 9.95 29.20 NFE 1521.91 1552.35 1583.40 1615.07 1642.47 7915.19 File No.S-SEZ-MONT0WL1/1/2024-JDCP

(ii) Performance as compared to projections: FY 2018-19 TO FY 2022-23 (Rs. in crores) (II) Cumulative NFE achieved: FY 2018-19 TO FY 2022-23 (Rs. in crores) (III) Employment Achievement (Direct): FY 2021-22 The Unit has achieved employment of 4073 employees (Men-2647, Women- 1426) in 5th year of the 3RD block period as on the end of the Block period (d) Other Information: LOA No. & Date SEZ/PUNE/6C/2008-09/126

dt. 05.09.2008 Location of Unit Plot No. 31, Rajiv Gandhi Infotech Park, Phase-II, Hinjewadi, Pune-411057 Validity of LOA 31.01.2024 Item(s) of manufacture/ Services Computer Software and IT Enabled Services Date of commencement of production 01.02.2009 Execution of BLUT Rs 153.59 Crores Outstanding Rent dues NA Labour Dues NA Year Export F.E. OUTGO Projected Actual Raw Material (Goods/Services) C.G. import Other outflow Projected Actual Projected Actual Actual 2018-19 1526.58 1923.11 0.00 0.00 7.98 2.05 0.00 2019-20 1557.11 1910.58 0.00 1.35 0.00 2020-21 1588.26 1679.51 0.00 1.70 0.00 2021-22 1620.02 1974.22 0.00 -0.27 0.00 2022-23 1652.42 1985.30 0.00 6.28 0.00 Total 7944.39 9472.72 0.00 0.00 7.98 11.11 0.00 Year Cumulative NFE Achieved Cumulative % NFE Achieved 2018-19 1920.02 99.85% 2019-20 3827.67 99.84% 2020-21 5504.74 99.85% 2021-22 7476.72 99.86% 2022-23 9459.22 99.86%

Validity of Lease Agreement 95 years computed from 24.08.2006 Pending CRA Objection, if any NA Pending Show Cause Notice/ Eviction Order/Recovery Notice/ Recovery Order issued, if any NA a) No. of employees as on 31.03.2022 4073 Area allotted (in sq. ft.) 8588.20 Sq. ft. Area available for each employee per sq. ft. basis (area / no. of employees) 2.10 Sq. mtrs Investment till date Building NA Plant & Machinery 62.76 Crores Quantity and value of goods exported under Rule 34 (unutilized goods) NA Value Addition during the monitoring period NA Whether all the APRs being considered now has been filed well within the time limit, or otherwise. If no, details of the Year along with no of days delayed to be given. Yes Vide PUC, the Specified Officer has submitted a revised report vide letter dated 26.02.2024, in the prescribed format along with point-wise reply to the discrepancies as follows: (a) Export
From the year 2018-2019 to 2022-2023 ( Rs. in Cr.) Year/ Period Figures reported in APR (FOB Value) Figures as per Softex / Customs Records Difference, if any Reason for Difference / Remarks 2018- 2019 1923.11 633.19 1289.92 (+ 8.18) Difference on acconnn of Exchange rane

(0.00) Credin Nones issned (+ 1281.74) Onsine Services 2019- 2020 1910.58 555.98 1354.60 (+ 4.49) Exchange rane (00.00) Credin Nones issned (+ 1350.11) Onsine Services 2020- 2021 1679.51 621.86 1057.65

(+ 6.00) Exchange rane (00.00) Credin Nones issned (+ 1051.65) Onsine Services 2021- 2022 1974.22 732.76 1241.46

(+ 1.22) Exchange rane (00.00) Credin Nones issned (+ 1240.24) Onsine Services 2022- 2023 1985.30 973.84 1011.46

(+ 9.22) Exchange rane (00.00) Credin Nones issned (+ 1002.24) Onsine Services (b) Import

(i) (Capinal Goods inclnding procnremenn done on IUT (from SEZ, EOU, STPI, EHTP) basis:

From the year 2018-2019 to 2022-2023 (Rs. in Cr.) Year/ Period Figures as per Revised APR Rs. In Cr Figures as per SEZ Online / Customs Records Rs. In Cr Difference, if any Reason for Difference / Remarks 2018-2019 2.40 1.97 0.43 * 2019-2020 1.86 1.84 0.02 * 2020-2021 1.73 1.73 0.00 * 2021-2022 0.79 0.79 0.00 * 2022-23 6.57 6.57 0.00 * . *2018-19: - The difference is on acconnn of Innra Transfer Transacnion done winh mannal snbmission and permission from ofcer. onh IN and OUT nransacnions are considered in APR reporning.

*2019-20: - 1. The difference is on acconnn of Reqnesn ID 371900403103 ( ond No. 824) and Reqnesn ID 351900023484 ( ond No. 826) which were assessed in March 2019 bnn bonded in April 2019. 2. Reqnesn ID 172000599245 bonded in on 09.05.2020.

(ii) Raw Manerial From the year 2018-2019 to 2022-2023 Year/ Period Figures as per APR Figures as per SEZ Online / Customs Records Difference, if any Reason for Difference / Remarks 2018-2019

2019-2020

2020-2021

2021-2022

2022-2023

Unin is inno Service Indnsnry IT & ITES, hence no Raw Manerial was imporned or procnred by ns nhem nill dane. (c) BLUT (R s. In Cr) 1 Valne of LUT Execnned (Dnny foregone) (inclnding for CG / Raw Manerial / Services) TOTAL Dnny valne of LUT Execnned ond alance BLUT Date CG Duty Foregone LUT1 1-Ocn-08 72.00 12.49 LUT2 6-Sep-19 31.59 8.89 Add LUT 11-Jnl-22 50.00 9.64 Total 153.59 31.02

2 Tonal Dnny Foregone on goods & services procnred. Canegory Wise: Year Wise F.Y. Goods Services Imp. & Ind. As on 2022- 23 21.90 0.80 Total 21.90 0.80 3 Has nhe Unin procnred goods and or services winhonn having snfcienn balance in nheir LUT? If yes, Monnh & Year when nhe LUT was exhansned. Denails of nhe consignmenns and Tonal valne of Goods procnred winhonn having snfcienn or nil balance in LUT No (d) Employmenn made as on dane (as on end of block period / year np no which moninoring is being done) Year Men Women Tonal 2018-19 2892 1558 4450 2019-20 2961 1594 4555 2020-21 2961 1594 4555 2021-22 2879 1550 4429 2022-23 2647 1426 4073 (e) Denails of pending Foreign Reminnance beyond Permissible period if any (as on 31.03.2023) To cross-check nhe same and verify whenher necessary permission from AD ank / R I has been obnained. Rs.1.14 Cr- Pending Sofnex realizanion as on dane. The Unin has informed nhan nhey have fled reqnesn for approval for delayed realisanion of Foreign Exchange as reqnired by nhe R I gnidelines. (f) Whenher all Sofnex has been fled for nhe said period. If no, denails nhereof. SO no also check whenher nnin has obnained Sofnex condonanion from DC ofce / R I and if approved, whenher nhey have fled snch pending Sofnex. Yes, np no March 2023 all Sofnex forms cernifed (g) Whenher all Sofnex has been cernifed, if so nill which monnh has nhe same been cernifed. If non, provide denails of nhe Sofnex and reasons for pendency. Up no March 2023 all, Sofnex forms cernifed (h) Whenher nnin has fled any reqnesn for Cancellanion of Sofnex NO

(i) Whenher any Services provided in DTA / SEZ/EOU/STPI enc. againsn paymenn in INR in r/o IT/ITES Unin dnring nhe period. If yes, denails nhereof (year wise denails no be provided) Yes (Rs. In Cr) (k) Has nhe nnin cleared any Capinal Goods procnred dnny free in DTA againsn paymenn of Dnny, or onherwise? Fnll denails no be provided along winh valne of assens and dnny discharged.

Yes. Unin have cleared Wasne/Scrap inno DTA as per below denails: Rs. In Cr) FY A.V. Duty Paid 2018-2019 0.47 0.02 2019-2020 0.08 0.004 2020-2021 0.03 0.01 2021-2022 0.20 0.01 2022-2023 0.71 0.14 Total 1.49 0.184 (l) Is nhe nnin sharing any of nheir infrasnrncnnres winh onher nnins or are nnilizing infrasnrncnnre of anonher nnin in nhe same or onher SEZ? If so, denails nhereof, inclnding nhe denails of nhe nnin winh whom nhe sharing is being made, and nhe paymenn nerms. If approval for sharing of common infrasnrncnnre has been obnained from UAC / DC ofce, nhe dane of UAC / Approval lenner no be indicaned NO (m) Whenher all DSPF for services procnred dnring nhe said moninoring period nnder consideranion has been fled by nhe nnin and whenher nhe same has been processed for approval by nhe SO Ofce. All nhe DSPF for Service procnred np no 2022-23 (i.e. nill 31.03.2023) received has been fled and approved for endorsemenn by nhe SO ofce. (n) Whenher nnin has fled all DTA procnremenn w.r.n. nhe goods procnred by nhem dnring nhe moninoring period Yes Year INR Non-INR Tonal 2018-19 26.57 78.58 105.15 2019-20 30.97 15.79 46.76 2020-21 6.85 24.68 31.54 2021-22 17.75 37.89 55.64 2022-23 48.57 24.04 72.61

for nhe relevann period. If no, denails nhereof (o) Denails of nhe reqnesn IDs pending for OOC in respecn of DTA procnremenn on nhe dane of snbmission of moninoring reporn NIL (p) Has nhe nnin sen np any cafeneria / canneen / food conrn in nnin premises? If yes, whenher permission from UAC / DC ofce has been issned, or onherwise ofce has been issned, or onherwise. Whenher nnin has availed any dnny paid goods / services for senning np snch faciliny? If yes, whenher nnin has discharged snch dnny / nax benefn availed? denails no be given inclnding amonnn of dnny / nax recovered or yen no be recovered The nnin is availing cafeneria / canneen of nhe developer operaned as per nhe Annhorized Operanion lenner issned by MoC. (q) Whenher any violanion of any of nhe provisions of law has been noniced / observed by nhe Specifed Ofcer dnring nhe period nnder moninoring Nil (e) ADC’s observations:  The unit has provided services in DTA against the payments received in INR as detailed below: Year DTA Sale in INR Amount in Crores 2018-19 26.57 2019-20 30.97 2020-21 6.85 2021-22 17.75 2022-23 48.57 Total 130.71 As per Section 2(z) of SEZ Act, 2005, the definition of Services is given as below: “Services means such tradable services which, -

(i) Are covered under the General Agreement on Trade in Services annexed as IB to the Agreement establishing the World Trade Organization concluded at Marrakesh on the 15th day of April 1994; (ii) May be prescribed by the Central Government for the purpose of this Act; and (iii) Earn foreign exchange; As the unit has been granted LOA for providing IT/ITES Services from their SEZ Unit, and since the services provided by them to DTA against INR does not classify as a ‘Service’ as per definition as given in Section 2(z) of SEZ Act, 2005, the unit has violated the provisions of the SEZ Acts / Rules. As per Rule 54(2) of SEZ Rules, 2006 “(2) In Case the Approval Committee comes to the conclusion that a Unit has not achieved positive Net Foreign Exchange Earning, or stipulated Value Addition as specified in rule 53 or failed to abide by any of the term and conditions of the Letter of Approval or Bond-cum-Legal Undertaking, without prejudice to the action that may be taken under any other law for the time being in force, the said Unit shall be liable for penal action under the provisions of the Foreign Trade Development and Regulation) Act, 1992.  The Unit has received payment in INR instead of Foreign Currency, hence contravened the provision of Section 2(z)(iii) of SEZ Act, 2005. If agreed by the Approval Committee, SCN may be issued.  The Unit has achieved export revenue of Rs. 9472.72 Crores as against projected export of Rs. 7944.39 Crores i.e. 119.23% in 5th year of the 3RD block period.
 The unit has achieved positive NFE of Rs 9459.22 i.e., 99.86% on cumulative basis for the 5th year of the 3RD block period i.e., F.Y 2022-23.  Rs. 1.14 Cr. Pending Softex as on 31.03.2023. The unit has informed that they have filed request for approval for delayed realization of Foreign Exchange as required by RBI guidelines.  The unit has mentioned incorrect amortization value in all APR’s for above mentioned period hence they need to revise their APRs.  Approval Committee may kindly monitor the performance of the Unit for 5 years i.e. FY. 2018-19 to 2022-23 for the 3rd Block period, in terms of Rule 54 of SEZ Rules, 2006.

GOVT. OF INDIA, OFFICE OF THE ZONAL DEVELOPMENT COMMISSIONER, SEEPZ – SEZ (PUNE CLUSTER)

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AGENDA NOTE FOR CONSIDERATION OF THE APPROVAL COMMITTEE ---------------- a) Proposal: Monitoring of the performance of M/s. WIPRO Limited., Unit-III a Manufacturing unit located at Tower 4, Plot No. 31, Rajiv Gandhi Infotech Park, Phase-II, Hinjewadi, Pune-411057 b) Specific Issue on which decision of Approval Committee is required: Monitoring of the performance of the unit FY 2018-19 to F.Y 22-23 of 2nd block period, in terms of Rule 54 of SEZ Rules, 2006 c) Relevant provisions: - As per Rule 54 of SEZ Rules, 2006 “Performance of the Unit shall be monitored by the Approval Committee as per the guidelines given in Annexure appended to these rules”. (I) Performance as compared to projections: FY 2018-19 to FY 2022-23 (i) Approved Projections (Rs in crores) 2018-19 2019-20 2020-21 2021-22 2022-23 TOTAL FOB Value of Exports 853.92 870.99 888.41 906.18 924.31 4443.81 FE Outgo 6.82 6.96 7.10 7.24 11.41 39.52 NFE 847.10 864.04 881.32 898.94 912.90 4404.29 (ii) Performance as compared to projections: FY 2018-19 TO FY 2022-23 (Rs. in crores) File No.S-SEZ-MONT0WL1/2/2024-JDCP

(II) Cumulative NFE achieved: FY 2018-19 TO FY 2022-23 (Rs. in crores) (III) Employment Achievement (Direct): FY 2022-23 The Unit has achieved employment of 5545 employees (Men-3604, Women- 1941) in 5th year of the 2nd block period. (d) Other Information: LOA No. & Date SEEPZ-SEZ/WL/05/2012-13/990

dt. 23.01.2013 Location of Unit Tower S4, Plot No. 31, Rajiv Gandhi Infotech Park, Phase-II, Hinjewadi, Pune- 411057 Validity of LOA 12.01.2024 Item(s) of manufacture/ Services Computer Software and IT Enabled Services(excluding professional services and

Professional

Accounting Services)including testing. Date of commencement of production 13.01.2014 Year Export F.E. OUTGO Projected Actual Raw Material (Goods/Servic es) C.G. import Other outflo w Projec ted Actua l Projecte d Actua l Actual 2018-19 853.92 2008.50 0.00 0.00 7.71 2.65 0.00 2019-20 870.99 2266.38 0.00 0.68 0.00 2020-21 888.41 2730.34 0.00 1.37 0.00 2021-22 906.18 3041.80 0.00 -2.55 0.00 2022-23 924.31 3357.29 0.00 0.29 0.00 Total 4443.81 13404.32 0.00 0.00 7.71 2.44 0.00 Year Cumulative NFE Achieved Cumulative % NFE Achieved 2018-19 2003.93 99.78% 2019-20 4265.67 99.79% 2020-21 6991.23 99.80% 2021-22 10028.50 99.82% 2022-23 13381.23 99.83%

Execution of BLUT Rs147.16 Crores Outstanding Rent dues NA Labour Dues NA Validity of Lease Agreement NA Pending CRA Objection, if any NA Pending Show Cause Notice/ Eviction Order/Recovery Notice/ Recovery Order issued, if any NA No. of employees as on 31.03.2022 Area allotted (in sq. ft.) 48663.76 sq. mtrs Area available for each employee per sq. ft. basis (area / no. of employees) 8.78 Sq. mtrs Investment till date Building NA Plant & Machinery Rs 80.31Crores Quantity and value of goods exported under Rule 34 (unutilized goods) NA Value Addition during the monitoring period NA Whether all the APRs being considered now has been filed well within the time limit, or otherwise. If no, details of the Year along with no of days delayed to be given. Yes Vide PUC, the Specified Officer has submitted a revised report vide letter dated 26.02.2024, in the prescribed format along with point-wise reply to the discrepancies as follows: (a) Export

From the year 2018-2019 to 2022-2023 ( Rs. in Cr.) Year/ Period Figures reported in APR (FOB Value) Figures as per Softex / Customs Records Difference, if any Reason for Difference / Remarks 2018- 2019 2008.51 481.72 1526.79 (+ 6.73) Exchange rane (0.00) Credin Nones issned (+ 1520.06) Onsine Services 2019- 2020 2266.38 575.22 1691.17 (+ 3.87) Exchange rane (00.00) Credin Nones issned (+ 1687.29) Onsine Services 2020- 2021 2730.34 1043.66 1686.69

(+ 15.39) Exchange rane (00.00) Credin Nones issned (+ 1671.30) Onsine Services 2021- 2022 3041.80 1377.66 1664.14

(- 10.66) Exchange rane (00.00) Credin Nones issned (+ 1674.80) Onsine Services

2022- 2023 3357.29 1456.00 1901.29

(+ 3.31) Exchange rane (00.00) Credin Nones issned (+ 1897.98) Onsine Services (b) Import (i) (Capinal Goods inclnding procnremenn done on IUT (from SEZ, EOU, STPI, EHTP) basis:

From the year 2018-2019 to 2022-2023 (Rs. in Cr.) Year/ Period Figures as per Revised APR Rs. In Cr Figures as per SEZ Online / Customs Records Rs. In Cr Difference, if any Reason for Difference / Remarks 2018-2019 3.16 2.80 0.37 * 2019-2020 1.33 1.37 (0.04) * 2020-2021 1.95 1.90 0.05 * 2021-2022 0.97 0.97 0.00 * 2022-23 0.46 0.46 0.00 * . *2018-19:- In APR CIF valne of reqnesn ID 171801094614 (Bond No. 566), 171801240225 (Bond No. 567), 171801252151(Bond o. 568) and 171802095850 (Bond No. 579) is considered nwice. Valne for bond nnmber 578 reporned in APR is Innra Tranasfer nransacnion movemenn on mannal lenner permission granned by nhe ofce.

*2019-20:- 1. In APR CIF valne for reqnesn ID 171901263951 (Bond No. 593) considered for INR 56393.82 as againsn nhe valne of nransacnio valne of INR 104643.61 nhns a diffrence of INR 48,249.79. Two line inems non considered.

 2. In APR CIF valne of INR 381560.08 reqnesn ID 172001215083 (Bond No, 625) non

considered for reporning. *2020-21:- 1. In APR CIF valne of INR 54007 for reqnesn ID 172002328131 non reporned. 2. In APR CIF valne of INR 481645.8 Innra Tranasfer nransacnion movemenn non capnnred for reporning.

(ii) Raw Material From the year 2018-2019 to 2022-2023 Year/ Period Figures as per APR Figures as per SEZ Online / Customs Records Difference, if any Reason for Difference / Remarks 2018-2019

2019-2020

2020-2021

2021-2022

2022-2023

Unin is inno Service Indnsnry IT & ITES, hence no Raw Manerial was imporned or procnred by ns nhem nill dane. (c) BLUT

1 Valne of BLUT Execnned (Dnny foregone) (inclnding for CG / Raw Manerial / Services) TOTAL Dnny valne of BLUT Execnned Bond Balance

(Rs. In Cr) BLUT Date CG Duty Foregone BLUT1 26-Apr13 51.00 8.72 BLUT2 6-Sep-99 46.16 12.98 Add BLUT 11-Jnl-22 50.00 9.52 Total 147.1 6 31.22 2 Tonal Dnny Foregone on goods & services procnred. Canegory Wise: Year Wise

(Rs. In Cr) F.Y. Goods Services Imp. & Ind. As on 2022- 23 23.59 0.46 Total 23.59 0.46 3 Has nhe Unin procnred goods and or services winhonn having snfcienn balance in nheir BLUT? If yes, Monnh & Year when nhe BLUT was exhansned. Denails of nhe consignmenns and Tonal valne of Goods procnred winhonn having snfcienn or nil balance in BLUT No (d) Employmenn made as on dane (as on end of block period / year np no which moninoring is being done) Year Men Women Tonal 2018-19 3822 2058 5880 2019-20 3546 1910 5456 2020-21 3546 1910 5456 2021-22 4280 2304 6584 2022-23 3604 1941 5545 (e) Denails of pending Foreign Reminnance beyond Permissible period if any (as on 31.03.2022) To cross-check nhe same and verify Rs.1.34 Cr - Pending Sofnex realisanion as on dane. The Unin has informed nhan nhey have fled reqnesn for approval for delayed realisanion of Foreign Exchange as reqnired by nhe RBI gnidelines.

whenher necessary permission from AD Bank / RBI has been obnained. (f) Whenher all Sofnex has been fled for nhe said period. If no, denails nhereof. SO no also check whenher nnin has obnained Sofnex condonanion from DC ofce / RBI and if approved, whenher nhey have fled snch pending Sofnex. Yes np no March 2023 all sofnex forms cernifed (g) Whenher all Sofnex has been cernifed, if so nill which monnh has nhe same been cernifed. If non, provide denails of nhe Sofnex and reasons for pendency. Up no March 2023 all, sofnex forms cernifed (h) Whenher nnin has fled any reqnesn for Cancellanion of Sofnex NO (i) Whenher any Services provided in DTA / SEZ/EOU/STPI enc. againsn paymenn in INR in r/o IT/ITES Unin dnring nhe period. If yes, denails nhereof (year wise denails no be provided) Yes (Rs. In Cr) (k) Has nhe nnin cleared any Capinal Goods procnred dnny free in DTA againsn paymenn of Dnny, or onherwise? Fnll denails no be provided along winh valne of assens and dnny discharged.

Yes. Unin has cleared E-wasne / Srcap inno DTA:
(Rs. In Cr) FY A.V. Duty Paid 2018-2019 0.02 0.01 2019-2020 0.05 0.003 2020-2021 0.04 0.01 2021-2022 0.30 0.02 2022-2023 0.53 0.08 Total 0.94 0.123 (l) Is nhe nnin sharing any of nheir infrasnrncnnres winh onher nnins or are nnilizing infrasnrncnnre of anonher nnin in nhe same or onher SEZ? If so, denails nhereof, inclnding nhe denails of nhe nnin winh whom nhe sharing is being made, and nhe NO Year INR Non-INR Tonal 2018-19 26.88 16.70 43.58 2019-20 35.06 1.84 36.89 2020-21 38.83 5.48 44.31 2021-22 53.13 0.23 53.36 2022-23 52.74 26.88 79.61

paymenn nerms. If approval for sharing of common infrasnrncnnre has been obnained from UAC / DC ofce, nhe dane of UAC / Approval lenner no be indicaned (m) Whenher all DSPF for services procnred dnring nhe said moninoring period nnder consideranion has been fled by nhe nnin and whenher nhe same has been processed for approval by nhe SO Ofce. All nhe DSPF for Service procnred npno no 2022-23 (i.e. nill 31.03.2023) received has been fled and approved for endorsemenn by nhe SO ofce. (n) Whenher nnin has fled all DTA procnremenn w.r.n. nhe goods procnred by nhem dnring nhe moninoring period for nhe relevann period. If no, denails nhereof Yes (o) Denails of nhe reqnesn IDs pending for OOC in respecn of DTA procnremenn on nhe dane of snbmission of moninoring reporn NIL (p) Has nhe nnin sen np any cafeneria / canneen / food conrn in nnin premises? If yes, whenher permission from UAC / DC ofce has been issned, or onherwise ofce has been issned, or onherwise. Whenher nnin has availed any dnny paid goods / services for senning np snch faciliny? If yes, whenher nnin has discharged snch dnny / nax benefn availed? denails no be given inclnding amonnn of dnny / nax recovered or yen no be recovered The nnin is availing cafeneria / canneen of nhe developer opareaned as per nhe Annhorised Operanion lenner issned by MoC. (q) Whenher any violanion of any of nhe provisions of law has been noniced / observed by nhe Specifed Ofcer Nil

dnring nhe period nnder moninoring (e) ADC’s observations:  The unit has provided services in DTA against the payments received in INR as detailed below: Year DTA Sale in INR Amount in Crores 2018-19 26.88 2019-20 35.06 2020-21 38.83 2021-22 53.13 2022.23 52.74 Total 206.64 As per Section 2(z) of SEZ Act, 2005, the definition of Services is given as below: “Services means such tradable services which, - (i) Are covered under the General Agreement on Trade in Services annexed as IB to the Agreement establishing the World Trade Organization concluded at Marrakesh on the 15th day of April 1994; (ii) May be prescribed by the Central Government for the purpose of this Act; and (iii) Earn foreign exchange; As the unit has been granted LOA for providing IT/ITES Services from their SEZ Unit, and since the services provided by them to DTA against INR does not classify as a ‘Service’ as per definition as given in Section 2(z) of SEZ Act, 2005, the unit has violated the provisions of the SEZ Acts / Rules. As per Rule 54(2) of SEZ Rules, 2006 “(2) In Case the Approval Committee comes to the conclusion that a Unit has not achieved positive Net Foreign Exchange Earning, or stipulated Value Addition as specified in rule 53 or failed to abide by any of the term and conditions of the Letter of Approval or Bond-cum-Legal Undertaking, without prejudice to the action that may be taken under any other law for the time being in force, the said Unit shall be liable for penal action under the provisions of the Foreign Trade Development and Regulation) Act, 1992.”

 The Unit has received payment in INR instead of Foreign Currency, hence contravened the provision of Section 2(z)(iii) of SEZ Act, 2005. If agreed by the Approval Committee, SCN may be issued.  The Unit has achieved export revenue of Rs 13404.32crores as against projected export of Rs 4443.81 crores i.e.,301.64% in 5th year of the 2nd block period.  The unit has achieved positive NFE OF Rs 13381.23 i.e., 99.83% Crores on cumulative basis during the 5TH year of the 2ND Block period viz., FY 2022- 23.  Rs. 1.34 Cr. Pending Softex as on 31.03.2022. The unit has informed that they have filed request for approval for delayed realization of Foreign Exchange as required by RBI guidelines  The unit has mentioned incorrect amortization value in all APR’s for above mentioned period hence they need to revise their APRs. Approval Committee may like to monitor the performance of the Unit for FY 2018-19 to F.Y 22-23 for 2ND block period, in terms of Rule 54 of SEZ Rules, 2006.