Agenda for Approval Committee meeting for SEZ Pune Cluster scheduled on 30 June 2025 at 11.30 AM — 04-4-eon-2

SEEPZ SPECIAL ECONOMIC ZONE ANDHERI (EAST), MUMBAI.

AGENDA FOR MEETING OF THE APPROVAL COMMITTEE FOR SECTOR SPECIFIC SPECIAL ECONOMIC ZONE FOR IT/ITES AT PUNE OF M/S. EON KHARADI INFRASTRUCTURE PVT. LTD.-SEZ, PHASE II.

DATE : 30.06.2025

TIME : 11.30 A.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 30.06.2025 INDEX

Agenda Item No.

Subject

Agenda Item No. 01 :- Confirmation of the Minutes of the meeting held on 09.05.2025 Agenda Item No. 02 :- Action taken report for the Minutes of the meeting held on 09.05.2025 Agenda Item No. 03 :- Monitoring of Performance for M/s. Zensar Technologies Ltd.

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मैसस ईओएन खराडी इंाटचर ा. लिमटेड-चरण- II एसईजेड, खराड़ी, पुणे, के आईटी-आईटीईएस सेटर के िव#श% िवशेष आ'थक )े* के लए )ेीय िवकास आयु, सी-ज़-एसईजेड, मुंबई क0 अ2य)ता म4 09.05.2025 को आयो6जत अनुमोदन सिम8त क0 52 व9 बैठक का िववरण। 1 एसईजेड का नाम मैसस.ईओएन खराडी इंाटचर ा. लिमटेड-एसईजेड, चरण II 2 )े आईटी/आईटीईएस 3 मी<टग नं 52 वी 4 तारीख 09.05.2025

उप?थत सदय: @. नाम और पदनाम (एस/Bी.)
िवभाग 1 Bीमती िमतल िहरेमठ संयु, िवकास आयु, पुणे Eटर एसईजेड, पुणे 2 Bी. िदनेश होनमाने उप आयु,, आयकर िवभाग आयकर िवभाग से नािमत 3 Bी संजीव पािटल, उFोग अ8धकारी महारा% सरकार से नािमत 4 Bी. मंचक जाधव, उप-)ेीय अ8धकारी महारा% दूषण िनयंण बोड से नािमत 5 Bीमती पुIपा गंगावणे, एफटीडीओ पुणे डीजीएफटी िवभाग से नािमत 6 Bी धवल एस #शकK , अधी)क सीमा शुLक िवभाग पुणे नािमत िवशेष आमंि*त : @. नाम एवं पदनाम(Bी/ Bीमती) िवभाग 1 Bी. शMभू दयाल मीना, िविनNद% अ8धकारी सी-ज़-एसईज़ेड, पुणे Eटर

एज4डा आइटम नंबर 01: िदनांक 21.03.2025 को आयो6जत 51 व9 बैठक के कायवृP क0 पुि% िवचारिवमश के बाद, सिम8त ने 21.02.2025 को आयो6जत अनुमोदन सिम8त क0 51 व9 बैठक के कायवृP क0 पुि% क0। एज4डा आइटम नंबर 02: 21.03.2025 को आयो6जत बैठक के कायवृP के लए क0 गई कारवाई Qरपोट। िवचार-िवमश के बाद, सिम8त ने 21.03.2025 को आयो6जत बैठक के लए क0 गई कारवाई Qरपोट नोट क0 है। एज4डा आइटम नंबर 03: मेसस यूबीएस िबजनेस सॉLयूशंस (इं8डया) ाइवेट लिमटेड Sारा मेसस ईओएन खराड़ी इंाटचर ाइवेट लिमटेड फेज-II – एसईजेड म4 ?थत अपनी मौजूदा इकाइयU के एलओए के िवलय के लए आवेदन। िवचार-िवमश के बाद, सिम8त ने एसईजेड िनयम, 2006 के िनयम 19(2) के चौथे ावधान के अनुसार, मेसस ईओएन खराडी इVाटचर ाइवेट लिमटेड-एसईजेड म4 ?थत अपनी 2 मौजूदा इकाइयU के एलओए के िवलय के लए इकाई के ताव को मंजूरी दे दी, जैसा िक नीचे िवतार से बताया गया है:

यूिनट नं एलओए संWया और िदनांक ारंभण क0 8त#थ LOA वैधता 1 SEEPZ/EKIPL-SEZ/CSSAG/29/2017-18/17180 Dated 24.08.2017 24.11.2017 23.11.2027 2 SEEPZ/EKIPL-SEZ/UBSPL/31/2018-19 Dated 09.05.2018 01.10.2018 30.09.2028 उपरो, दो एलओए के िवलय के पQरणामवXप िवदेशी मुYा और आयकर लाभ क0 गणना के योजन के लए Zलॉक अव8ध को एसईजेड िनयम 2006 के िनयम 19(2) के चौथे परंतुक के अनुसार यूिनट 1 (LOA No SEEPZ/EKIPL-SEZ/CSSAG/29/2017-18/17180 Dated 24.08.2017) के ारंभ क0 8त#थ (24.11.2017) से माना जाएगा।
यूिनट के अनुरोध के अनुसार, एलओए का िवलय 1 अैल 2025 से भावी है। िवलय के बाद अनुमोिदत अनुमानU का िववरण: (Rs in Cr.) @मांकिववरण 2022-23 (वातिवक) 2023-24 (वातिवक) 2024-25 2025-26 2026-27 कुल 1. िनयात का एफओबी मूLय 2950.43 3660.29 4808.92 5060.45 5264.41 21744.5 2. िवदेशी मुYा [यय 280.93 218.90 868.08 857.28 880.56 3105.75

शु\ िवदेशी मुYा 2669.50 3441.39 3940.85 4203.17 4383.85 18638.76 1. संयं* एवं मशीनरी/पूंजीगत वतुओं म4 िनवेश i. वदेशी 34.10 ii आया8तत 78.69

कुल 112.79 4. सेवाओं का मूLय i. वदेशी 8631.01 ii. आया8तत 1326.54

कुल 9957.55 5. रोजगार(पु]ष-6417, मिहला-3333) 9750 6. )ेफल (िनNमत )े) वग फ0ट. 7,15,875.90 0 वग फ0ट एज4डा आइटम नं.04: मेसस अLटेरा 8ड6जटल हेLथ (इं8डया) एलएलपी के दशन क0 िनगरानी। िवचार-िवमश के बाद, सिम8त ने एसईजेड िनयम, 2006 के िनयम 54 के संदभ म4, थम Zलॉक अव8ध के अं8तम वष यानी िवP वष 2024-25 के लए इकाई के दशन को नोट िकया। जैसा िक नीचे िवतार से बताया गया है: इकाई ने थम Zलॉक अव8ध के अं8तम वष के दौरान संचयी आधार पर 114.17 करोड़ ]पये के अनुमािनत िनयात के मुकाबले 133.35 करोड़ ]पये का िनयात राजव हा6सल िकया है।. इकाई ने संचयी आधार पर िवP वष 2024-25 म4 363.57 करोड़ ]पये यानी 94.46% का सकारा^मक एनएफई हा6सल िकया है। इकाई ने 650 के अनुमािनत रोजगार के मुकाबले 563 कमचाQरयU (पु]ष-371, मिहला-192) को रोजगार हा6सल िकया है। एज4डा आइटम संWया 05: मेसस साइबेज सॉ_टवेयर ाइवेट लिमटेड के दशन क0 िनगरानी। िवचार-िवमश के बाद, सिम8त ने एसईजेड िनयम, 2006 के िनयम 54 के संदभ म4, थम Zलॉक अव8ध के अं8तम वष यानी िवP वष 2023-24 और िSतीय Zलॉक अव8ध के थम वष यानी 2024-25 के लए इकाई के दशन को नोट िकया। जैसा िक नीचे िवतार से बताया गया है: इकाई ने 125.71 करोड़ ]पये के अनुमािनत िनयात के मुकाबले 152.33 करोड़ ]पये का िनयात राजव हा6सल िकया है और 779.62 करोड़ ]पये का सकारा^मक एनएफई हा6सल िकया है, जो िक थम Zलॉक अव8ध के अं8तम वष यानी िवP वष 2023- 24 म4 संचयी आधार पर 99.76% है। इकाई ने 164.45 करोड़ ]पये के अनुमािनत िनयात के मुकाबले 96.65 करोड़ ]पये का िनयात राजव हा6सल िकया है और 96.44 करोड़ ]पये का सकारा^मक एनएफई हा6सल िकया है जो िक िSतीय Zलॉक अव8ध के पहले वष यानी िवP वष 2024-25 म4 संचयी आधार पर 99.78% है। इकाई ने 323 अनुमािनत रोजगार के मुकाबले 253 कमचाQरयU (पु]ष-189, मिहला-64) को रोजगार दान िकया है। अ2य) को धVयवाद `ापन के साथ बैठक समाa हुई।

Minutes of the 52th Meeting of the Approval Committee held under the Chairmanship of Zonal Development Commissioner SEEPZ-SEZ, Mumbai for Sector Specific Special Economic Zone for IT/ITES of M/s. EON Kharadi Infrastructure Pvt. Ltd.–Phase-II SEZ, Kharadi, Pune, held on 09.05.2025 1 Name of the SEZ M/s. EON Kharadi Infrastructure Pvt. Ltd.-SEZ, Phase II 2 Sector IT/ITES 3 Meeting No. 52th 4 Date 09.05.2025

Members present: Sr No. Name and Designation(S/Shri.) Department 1 Smt. Mital Hiremath Joint Development Commissioner Pune Cluster SEZ, Pune

2 Shri. Dinesh Honmane Dy. Commissioner, IT Nominee of Income Tax, Pune 3 Shri. Sanjeev Patil, Industries Officer Nominee of Govt. of Maharashtra 4 Shri. Manchak Jadhav Sub-Regional Officer Nominee of Maharashtra Pollution Control Board 5 Smt. Pushpa Gangawane. FTDO Nominee of DGFT, Pune 6 Shri. Dhaval Shirke, Superintendent Nominee of Customs, Pune

Special Invitee: Sr Name and Designation Department 1 Shri. Shambhu Dayal Meena Specified Officer SEEPZ-SEZ, Pune Cluster Agenda Item No.01: Confirmation of the Minutes of the 51th meeting held on 21.03.2025 After deliberation, the Committee confirmed the minutes of the 51th meeting of Approval Committee held on 21.03.2025 Agenda Item No.02: Action taken report for the minutes of the meeting held on 21.03.2025 After deliberation, the Committee noted the Action taken report of the meeting held on 21.03.2025 Agenda Item No.03: Application ofM/s. UBS Business Solutions (India) Pvt. Ltd. for Merger of LOAs of their existing units located at M/s. EON Kharadi Infrastructure Pvt. Ltd. Phase-II – SEZ After deliberation, the committee approved the proposal of the unit for Merger of LOAs of their 2 existing units located at M/s. EON Kharadi Infrastructure Pvt. Ltd.- SEZ, in terms of 4th proviso of Rule 19(2) of SEZ Rules, 2006, as detailed below:

Unit No LOA NO. and Date Date of Commencement LOA Valid upto 1 SEEPZ/EKIPL-SEZ/CSSAG/29/2017-18/17180 Dated 24.08.2017 24.11.2017 23.11.2027 2 SEEPZ/EKIPL-SEZ/UBSPL/31/2018-19 Dated 09.05.2018 01.10.2018 30.09.2028 Consequent to merger of above two LOAs, the block period for the purpose of calculation of Net Foreign Exchange and Income Tax benefit, shall be considered from the date of commencement (24.11.2017) of the Unit 1 (LOA No SEEPZ/EKIPL-SEZ/CSSAG/29/2017-18/17180 Dated 24.08.2017) in terms 4th proviso Rule 19(2) of SEZ Rule 2006. As per the request of the Unit, the merging of LOAs is effective from 1st April 2025. Details of Approved Projections after merger: (Rs in Cr.) Sr.No Particulars 2022-23 (Actual) 2023-24 (Actual) 2024-25 2025-26 2026-27 TOTAL 1. FOB Value of exports 2950.43 3660.29 4808.92 5060.45 5264.41 21744.5 2. Foreign Exchange outgo 280.93 218.90 868.08 857.28 880.56 3105.75 3. Net Foreign Exchange 2669.50 3441.39 3940.85 4203.17 4383.85 18638.75 1. Investment in Plant & Machinery/Capital Good i. Indigenous 34.10 ii Imported 78.69

Total 112.79

Value of Services i. Indigenous 8631.01 ii. Imported 1326.54

Total 9957.55 5. Employment(Men-6417, Women-3333) 9750 6. Area (Built up area ) Sq. Ft. 7,15,875.90 0Sq. ft Agenda Item No.04: Monitoring of Performance of M/s. Altera Digital Health (India) LLP. After deliberation, the committee noted the performance of the unit for Last year of 1st Block Period i.e. FY 2024- 25., in terms of Rule 54 of SEZ Rules, 2006. As detailed below: The unit has achieved export revenue of Rs 133.35 Cr. against the projected export of Rs 114.17 Cr. on cumulative basis during last year of 1st Block Period. The unit has achieved positive NFE of Rs. 363.57 Cr. i.e., 94.46% in FY 2024-25 on cumulative basis. The unit has achieved employment of 563 employees (Men-371, Women-192) against the projected employment of 650. Agenda Item No.05: Monitoring of Performance of M/s Cybage Software Pvt. Ltd. After deliberation, the committee noted the performance of the unit for Last year of 1st block period i.e. FY 2023-24 and First year of 2nd Block Period i.e 2024-25., in terms of Rule 54 of SEZ Rules, 2006. As detailed below: The Unit has achieved export revenue of Rs. 152.33 Crores as against the projected export of Rs. 125.71 Crores and achieved positive NFE of Rs. 779.62 Crores which is 99.76 % on cumulative basis in Last year of 1st Block period i.e. FY 2023-24. The Unit has achieved export revenue of Rs. 96.65 Crores as against the projected export of Rs. 164.45 Crores and achieved positive NFE of Rs. 96.44 Crores which is 99.78 % on cumulative basis in First year of of 2nd Block Period i.e. FY 2024-25. The unit has achieved employment of 253 employees (Men-189, Women-64) against the projected employment of 323. Meeting ended with a vote of thanks to the Chair.

(`ानेbर भा. पाटील, आईएएस) (Dnyaneshwar B. Patil, IAS) अ2य) एवं िवकास आयु, Chairman-cum- Development Commissioner

signaturerectangle-1-186 Digitally signed by Dnyaneshwar Bhalchandra Patil Date: 2025.05.23 17:14:04 IST % DSUnknown q 1 G 1 g 0.1 0 0 0.1 9 0 cm 0 J 0 j 4 M []0 d 1 i 0 g 313 292 m 313 404 325 453 432 529 c 478 561 504 597 504 645 c 504 736 440 760 391 760 c 286 760 271 681 265 626 c 265 625 l 100 625 l 100 828 253 898 381 898 c 451 898 679 878 679 650 c 679 555 628 499 538 435 c 488 399 467 376 467 292 c 313 292 l h 308 214 170 -164 re f 0.44 G 1.2 w 1 1 0.4 rg 287 318 m 287 430 299 479 406 555 c 451 587 478 623 478 671 c 478 762 414 786 365 786 c 260 786 245 707 239 652 c 239 651 l 74 651 l 74 854 227 924 355 924 c 425 924 653 904 653 676 c 653 581 602 525 512 461 c 462 425 441 402 441 318 c 287 318 l h 282 240 170 -164 re B Q

Action Taken for Approval Committee held on 09-05-2025 Agenda Item No. Subject Remarks Agenda Item No. 01 Confirmation of the Minutes of the 3rd Meeting held on 21-03-2025 Agenda Item No. 02 application for merger of LOAs(M/s. UBS Business Solutions (India) Pvt. Ltd.) Approval letter is issued to the Unit on 27.05.2025. Agenda Item No. 03 Application for Monitoring of Performace(M/s.Cybage Software Pvt.Ltd) Approval letter is issued to the Unit on 27.05.2025. Agenda Item No. 04 Application for Monitoring of Performace(M/s. Altera Digital Health (India) LLP) Approval letter is issued to the Unit on 27.05.2025.

Year Export F.E. OUTGO

Projected

Actual Raw Material (Goods/Services) C.G. import Other outflow Projected Actual Projected Actual Actual 2024-25 113.02 70.72 0.00 0.00 3.60 -3.80 0.61 2024-25 113.02 70.72 0.00 0.00 3.60 -3.80 0.61 GOVERNMENT OF INDIA, OFFICE OF THE DEVELOPMENT COMMISSIONER, SEEPZ SPECIAL ECONOMIC ZONE, GOVT. OF INDIA, ANDHERI (EAST), MUMBAI

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AGENDA NOTE FOR CONSIDERATION OF APPROVAL COMMITTEE

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a. Proposal : Monitoring of the performance of M/s. Zensar Technologies Ltd., an IT/ITES located at M/s. EON Kharadi Infrastructure Pvt. Ltd.-SEZ, Phase-II for First year of 2nd Block period. i.e. FY2024-25. b. Specific Issue on which decision of AC is required: -
Monitoring of the performance of the unit for First year of 2nd Block period. i.e. FY 2024-25., in terms of Rule 54 of SEZ Rules, 2006. c. Relevant provisions of SEZ Act, 2005 & Rules, 2006/Instruction/
Notification :- 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”. d. Other Information: - Approved Projections: (Rs. In Cr.)

2024-25 2025-26 2026-27 2027-28 2028-29 Total FOB value of export 113.02 0.00 0.00 0.00 0.00 113.02 FE outgo 4.37 0.00 0.00 0.00 0.00 4.37 NFE 108.65 0.00 0.00 0.00 0.00 108.66 Performance as compared to projections: (Rs. In Cr) Cumulative NFE achieved: (Rs. In Cr) Year Cumulative NFE Achieved Cumulative % NFE Achieved 2024-25 69.30 97.99% Employment Achievement:

Approved Achieved

Men 200 209 Women 86 65 Total 286 274 Information LOA No. & Date SEEPZ-SEZ/EKIPL-SEZ/ZTL/42/2019 Dated 08.03.2019 Location of Unit 4TH Floor, Tower B, EON Kharadi Infrastructure Pvt. Ltd., - SEZ, (EON Free Zone), S. No. 72/2/1, Kharadi, Pune 411014. Validity of LOA 31.01.2025 Item(s) of manufacture/ Services IT & ITES Date of commencement of production 01.02.2020 Execution of BLUT Rs. 151.97 Crores. Outstanding Rent dues NA Labour Dues NA Validity of Lease Agreement 10 Year Pending CRA Objection, if any NA Pending Show Cause Notice/ Eviction Order/Recovery Notice/ Recovery Order issued, if any NA Projected employment for the block period No. of employees as on 31.03.2025 286 (Men- 200, Women- 86) 274 (Men- 209, Women-65) Area allotted (in sq.ft.) 71,426.57 Sq.ft.

Area available for each employee per sq.ft. basis (area / no. of employees) 260.68 Sq.ft. Investment till date

Building 2.50 Crores Plant & Machinery 1.19 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 The Specified Officer report vide letter dated 17.06.2025 has reported as detailed below: EXPORT (Rs. In Cr)
Year/ Period Figures reported in APR Figures as per Softex/ Customs Records Difference if any Reason for Difference/Remark (1) (2) (3) (4) (5) 2024-25 70.72 70.72 0.00 Nil IMPORT (Rs. In Cr) (Capital Goods including procurement done on IUT (from SEZ, EOU, STPI, EHTP) basis.) Year/Period Figures reported in APR (FOB Value) Figures as per Customs Records Difference if any Reason for Difference/Remark (1) (2) (3) (4) (5) 2024-25 806.04 0.03 806.01 As per APR format the value reported is Cumulative Value, i.e, Total Value of Currently Existing Capital Goods Imported for the past 10 years (incl. this year). And the Actual Import Procurement of Rs 0.03 crores as per CUSTOMS Records for this Year. Difference Due to Cumulative value reported. Raw Material (Rs. In Cr)

Year/Period Figures reported in APR (FOB Value) Figures as per Customs Records Difference if any Reason for Difference/Remark (1) (2) (3) (4) (5) 2024-25

0.00 0.00 0.00

BLUT (Rs in Cr) 1 Value of BLUT Executed (Duty foregone) (including for CG/ Raw Material/ Services) Value of Additional BLUT executed Year: Date of acceptance BLUT amount: TOTAL value of BLUT Executed Date of Acceptance BLUT Amount 08.07.2019 93.67 Crore 01.02.2025 58.30 Crore Total 151.97 Crore 2 Total Duty Foregone on goods & services procured Category Wise:

Year Wise:

FY Goods Imported & Indigenous Services Imported & Indigenous 24-25 4.16 24.00 Total 4.16 24.00 (d) Employment made as on date (31.03.2024) (as on end of block period/ year up to which monitoring is being done) Men: 209 Women: 65 Total No Employment :274 The unit submitted a declaration for the above staff strength dated 31.03.2025 (e) Details of Pending Foreign Remittance beyond Permissible period, if any (as on 31.03.2024) To cross-check the same and verify whether necessary permission from AD Bank/ RBI has been obtained.

No foreign remittance is pending as on 31.03.2025.

(f) Whether all Softex has been filed for the said period. If no, details thereof. SO to also check whether unit has obtained Softex condonation from DC office / RBI and if approved, whether they have filed such pending Softex. All SOFTEX forms are filled and Certified

(g) Whether all Softex has been certified, if so till which month has the same been certified. If not, provide details of the Softex and reasons for pendency. Yes

Whether unit has filed any request for Cancellation of softex No (i) Whether any Services provided in DTA/SEZ/EOU/STPI etc. against payment in INR in r/o IT/ITES Unit during the period. If yes, details thereof (year wise details to be provided)

No (j) SO to verify and certify whether the unit has updated the BLUT ledger Module in SEZ Online. NA (k) Has the unit cleared any Capital Goods procured duty free in DTA against Payment of Duty, or otherwise? Full details to be provided along with value of assets and duty discharged No (l) Is the unit sharing any of their infrastructure with other units or are utilizing the infrastructure of another unit in the same or other SEZ. If so, details thereof, including the details of the unit with whom the sharing is being made, and the payment terms. If approval for sharing of common infrastructure has been obtained from UAC/DC office, the date of UAC/ Approval letter to be indicated No (m) Whether all DSPF for services procured during the said monitoring period under consideration has been filed by the unit and whether the same has been processed for approval by the SO Office. No, the filling of DSPF is under Process for the FY 2024-25. (n) Whether unit has filed all DTA procurement w.r.t. the goods procured by them during the monitoring period for the relevant period: If no, details thereof Yes (o) Details of the request IDs pending for OOC in respect of DTA procurement on the date of submission of monitoring report No

(p) Has the unit set up any cafeteria/ canteen/ food court in unit premises. If yes, whether permission from UAC/DC office has been issued, or otherwise. Whether unit has availed any duty paid goods/services for setting up such facility? If yes, whether unit has discharged such duty/ tax benefit availed? details to be given including amount of duty/ tax recovered or yet to be recovered No

(q) Whether any violation of any of the provisions of law has been noticed/ observed by the Specified Officer during the period under monitoring. NA e. Recommendation: The unit has achieved export revenue of Rs 70.72 Cr. against the projected export of Rs.113.02 Cr. on cumulative basis during 1st year of 2nd Block period i.e FY 2024-25. The unit has achieved positive NFE of Rs. 69.30 Cr. i.e. 97.99 % in FY 2024-25 on cumulative basis. The unit has generated employment of 274 (Men-209 Women-65) The Unit is required to file the pending DSPF. Approval committee may kindly monitor the performance of the Unit for 1 year i.e. FY 2024-25 of 2nd Block period, in terms of Rule 54 of SEZ Rules, 2006.

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