Agenda for Approval Committee meeting for EOU and SEZ under Pune Cluster scheduled on 31 October 2025. — 00-6-eon-ii

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 : 31.10.2025

TIME : 03.00 PM.

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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 31.10.2025 INDEX

Agenda Item No.

Subject

Agenda Item No. 01 :- Confirmation of the Minutes of the meeting held on 12.09.2025 Agenda Item No. 02 :- Action taken report for the Minutes of the meeting held on 12.09.2025 Agenda Item No. 03 :- Monitoring of Performance for M/s. UBS Business Solutions (India) Pvt. 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 12.09.2025 को आयो6जत अनुमोदन सिम8त क0 54 व9 बैठक का िववरण। 1 एसईजेड का नाम मैसस.ईओएन खराडी इंाटचर ा. लिमटेड-एसईजेड, चरण II 2 )े आईटी/आईटीईएस 3 मी<टग नं 54 वी 4 तारीख 12.09.2025

उप?थत सदय: @. नाम और पदनाम (एस/Bी.)
िवभाग 1 Bीमती िमतल िहरेमठ संयु, िवकास आयु, पुणे Eटर एसईजेड, पुणे 2 Bी अ#भनव राठी उप आयु,, आयकर िवभाग आयकर िवभाग से नािमत 3 Bीमती पुFपा गंगावणे, एफटीडीओ पुणे डीजीएफटी िवभाग से नािमत 4 Bी. धवल #शकI , अधी)क सीमा शुJक िवभाग पुणे नािमत 5 Bीमती सुषमा कुंभार, फ0Jड ऑिफसर महारा% दूषण िनयंण बोड के नािमत िवशेष आमंित : @. नाम और पदनाम (एस/Bी.)
िवभाग 1 Bी. शMभू दयाल मीना, िविनNद% अ8धकारी सी-ज़-एसईज़ेड, पुणे Eटर

एज4डा आइटम नंबर 01: िदनांक 30.06.2025 को आयो6जत 53 व9 बैठक के कायवृP क0 पुि% िवचारिवमश के बाद, सिम8त ने 30.06.2025 को आयो6जत अनुमोदन सिम8त क0 53 व9 बैठक के कायवृP क0 पुि% क0। एज4डा आइटम नंबर 02: 30.06.2025 को आयो6जत बैठक के कायवृP के लए क0 गई कारवाई Qरपोट। िवचार-िवमश के बाद, सिम8त ने 30.06.2025 को आयो6जत बैठक के लए क0 गई कारवाई Qरपोट नोट क0 है।
एज4डा आइटम नंबर 03: मेसस एलयांज सNवसेज ाइवेट लिमटेड Rारा मेसस ईओएन खराडी इंाटचर ाइवेट लिमटेड चरण- II - एसईजेड म4 ?थत अपनी मौजूदा इकाइयT 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 खराड़ी इंाटचर ाइवेट लिमटेड- एसईजेड चरण- II म4 ?थत उनक0 2 मौजूदा इकाइयT के एलओए के िवलय के लए इकाई के ताव को मंजूरी दे दी, जैसा िक नीचे बताया गया है। िवलय के बाद वीकृत अनुमान एलओए नं SEEPZ-SEZ/EKIPL-SEZ/ACISPL/44/2019-20/1495 dt. 02.05.2019 पता कायालय 1ए और 1बी, 5व9 मं6जल, टावर-बी मैसस। ईओएन खराडी इंाटचर ाइवेट लिमटेड )े* (िनNमत )े*) वग. फुट कुल )े*फल माप (35712 वग. फुट.) उपरो, दो एलओए के िवलय के पQरणामवUप, शुV िवदेशी मुWा और आयकर लाभ क0 गणना के योजन के लए Xलॉक अव8ध, एसईजेड िनयम 2006 के िनयम 19(2) के चौथे ावधान के अनुसार यूिनट 1 (एलओए संZया. SEEPZ-SEZ/EKIPL- SEZ/ACISPL/44/2019-20/1495 dt. 02.05.2019) के ारंभ क0 8त#थ (02.01.2020) से मानी जाएगी। वीकृत अनुमानT का िववरण: (करोड़ [पये म4) @मांकिववरण 2024-25 2025-26 2026-27 2027-28 2028-29 कुल 1. िनयात का एफओबी मूJय 127.29 135.48 144.31 154.09 165.18 726.35

िवदेशी मुWा \यय 11.86 11.94 13.04 13.17 13.85 63.85 3. शुV िवदेशी मुWा 115.43 123.54 131.27 140.93 151.33 662.49 1. संयं* एवं मशीनरी/पूंजीगत वतुओं म4 िनवेश i. वदेशी 5.10 ii आया8तत 1.00

कुल 6.10 4. सेवाओं का मूJय i. वदेशी 48.19 ii. आया8तत 0.00

कुल 48.19 5. रोज़गार(पु[ष-375, मिहला-213) 588 6. )ेफल (िनNमत )े) वग। फ़ुट. 35,712. वग. फुट एज4डा आइटम नंबर 04: मेसस सीए (इं8डया) टेनोलॉजीज ाइवेट लिमटेड Rारा अपनी अ^य एसईजेड इकाई के साथ सामा^य बुिनयादी सुिवधाओं (इंटरनेट कने?टिवटी) को साझा करने क0 मंजूरी के लए आवेदन तुत िकया गया है। िवचार-िवमश के बाद सिम8त ने एसईजेड िनयम 2006 के िनयम 27(5) के अनुसार अपनी अ^य एसईजेड इकाई मेसस एलएसआई इं8डया Qरसच एंड डेवलपम4ट ाइवेट लिमटेड के साथ सामा^य बुिनयादी सुिवधाओं (इंटरनेट कने?टिवटी) को साझा करने के लए इकाई के ताव को मंजूरी दे दी, जैसा िक नीचे बताया गया है:
वीकृत सामा^य अवसंरचना सुिवधाएं:

@मांकअवसंरचना सुिवधा का थान उस इकाई का थान, जो अवसंरचना साझा करना चाहती है साझा करने क0 सुिवधा 1 मेसस सीए (इं8डया) टेनोलॉजीज ा. लिमटेड थान:- `ाउंड से तीसरी मं6जल, <वग-2, Eटर-बी, -लॉट नंबर 1, सवI नंबर 77, एमआईडीसी, खराड़ी नॉलेज पाक , खराड़ी पुणे- 411014। मेसस एलएसआई इं8डया Qरसच एंड डेवलपम4ट ा. लिमटेड थान: - तीसरी मं6जल, <वग-2, पाट-बी, -लॉट नंबर 1, सवI नंबर 77, एमआईडीसी, खराड़ी नॉलेज पाक , खराड़ी पुणे-411014। इंटरनेट कने?टिवटी अनुमोदन एसईजेड िनयम, 2006 के िनयम 27(5) के अनुसार िदया गया है एज4डा आइटम नंबर.05: मेसस 6सने@ोन टेनोलॉजीज ाइवेट लिमटेड Rारा तुत अनुमानT म4 संशोधन के साथ )े* के िवतार के अनुमोदन के लए आवेदन िवचार-िवमश के बाद सिम8त ने एसईजेड िनयम 2006 के िनयम 19(2) के अनुसार अनुमानT म4 संशोधन के साथ )े* को जोड़ने के लए इकाई के ताव को मंजूरी दे दी:

मौजूदा पता और )े* वीकृत तािवत )े* जोड़ के बाद कुल )े*फल कायालय 1, 6व9 मं6जल और 11व9 मं6जल, टॉवर-बी, ईओएन खराडी इंाटचर ाइवेट। लिमटेड-एसईजेड, चरण- II, खराड़ी पुणे-411014। टावर-बी म4 तीसरी मं6जल, मैसस। ईओएन खराडी इंाटचर ा. लिमटेड-एसईजेड, चरण- II, खराड़ी पुणे-411014। कायालय 1 6व9 और 11व9 मं6जल, टावर-बी और तीसरी मं6जल, टावर-बी, मेसस ईओएन खराड़ी इंाटचर ाइवेट लिमटेड-एसईजेड चरण-2 खराड़ी पुणे-411014।

94,345 वग फुट का )ेफल। 71,426 वग फुट का )ेफल। 1,65,771 वग फुट का )ेफल। (करोड़ [पये म4) @मांक िववरण 2021-22 वातिवक 2022-23 वातिवक 2023-24 वातिवक 2024-25 2025-26 कुल 1. िनयात का एफओबी मूJय 24.24 119.00 112.40 277.00 270.23 802.87 2. िवदेशी मुWा \यय 5.10 0.09 0.00 0.00 1.24 6.43 3. शुV िवदेशी मुWा 19.14 118.91 112.40 277.00 268.99 796.44 संयं एवं मशीनरी/पूंजीगत वतुओं म4 िनवेश(करोड़ [पये म4) i. वदेशी पूंजीगत वतुएँ 52.89 ii. आया8तत पूंजीगत वतुएँ 5.01 सेवाएं i. वदेशी सेवाएँ 97.97 ii. आया8तत सेवाएँ 2.65 रोज़गार i. (पु[ष-849, मिहला-221) 1070 एज4डा आइटम नंबर.06: मेसस यूबीएस िबजनेस सॉJयूशंस (इं8डया) ाइवेट लिमटेड Rारा तुत अनुमानT म4 संशोधन के िबना अ8तQर, सेवाओं क0 bॉड बcdडग क0 मंजूरी के लए आवेदन िवचार-िवमश के बाद सिम8त ने एसईजेड िनयम 2006 के िनयम 19(2) के संदभ म4 अ8धकृत संचालन के Uप म4 मौजूदा एलओए म4 अनुमानT म4 संशोधन के िबना अ8तQर, सेवाओं क0 bॉड बcdडग के लए यूिनट के ताव को मंजूरी दे दी, जैसा िक नीचे बताया गया है: वीकृत अ8तQर, सेवाएँ: आईटीसी/एचएसएनसेवाओं क0 मौजूदा वतुएँ आईटीसी/एचएसएनसेवाओं क0 तािवत वतुएँ 998313 998311 सूचना ौeोिगक0 आईटी परामश और सहायता सेवाएँ बंधन परामश और बंधन सेवाएँ 998315 होfटग और सूचना ौeोिगक0 आईटी अवसंरचना ावधान सेवाएं (यानी नेटवक एसेस/कने?टिवटी इंाटचर सNवसेज) एज4डा आइटम नंबर.07: मेसस एमफै6सस लिमटेड के दशन क0 िनगरानी िवचार-िवमश के बाद सिम8त ने एसईजेड िनयम 2006 के िनयम 54 के संदभ म4 थम Xलॉक अव8ध यानी 2020-21 से िवP वष 2024-25 के 5 वषg के लए इकाई के दशन को नोट िकया जैसा िक नीचे बताया गया है:

यूिनट ने 902.94 करोड़ [पये के अनुमािनत िनयात के मुकाबले 35.58 करोड़ [पये का िनयात राजव हा6सल िकया है और 33.28 करोड़ [पये का सकाराhमक एनएफई हा6सल िकया है, जो िक पहले Xलॉक अव8ध के 5 वषg यानी 2020-21 से िवP वष 2024-25 म4 संचयी आधार पर 93.52% है। एसओ क0 Qरपोट के अनुसार इकाई ने 389 कमचाQरयT (पु[ष-251 मिहला-138) को रोजगार िदया है। सिम8त ने पाया िक इकाई ने भारतीय [पये म4 ाi भुगतान के आधार पर डीटीए म4 सेवाएं दान क0 हc, 6जनका िववरण नीचे िदया गया है:

िवPीय वष रा#श INR(Cr) म4। 2024-25 6.92 कुल 6.92

चूंिक भारतीय [पये के बदले डीटीए म4 सेवाएं दान करना एसईजेड अ8धिनयम 2005 क0 धारा 2(जेड) म4 दी गई पQरभाषा के अनुसार सेवाओं के Uप म4 योjय नह9 है, इसलए यूिनट ने एसईजेड अ8धिनयम और िनयमT के ावधानT का उkंघन िकया है और इसलए सिम8त ने िवचार-िवमश के बाद इकाई के खलाफ कारवाई शुU करने और एसईजेड अ8धिनयम/िनयमT के िव#भm ावधानT और िवदेशी \यापार (िवकास और िविनयमन) अ8धिनयम 1992 के तहत उkंघन के लए कारण बताओ नोिटस जारी करने का िनदIश िदया। यूिनट को कैफेटेQरया क0 थापना के लए लए गए शुJक लाभ को वापस करना आवnयक है। अ2य) को ध^यवाद oापन के साथ बैठक समाi हुई।

Minutes of the 54th 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 12.09.2025 1 Name of the SEZ M/s. EON Kharadi Infrastructure Pvt. Ltd.-SEZ, Phase II 2 Sector IT/ITES 3 Meeting No. 54th Meeting 4 Date 12.09.2025

Members present: Sr No. Name and Designation(S/Shri.) Department 1 Smt. Mital Hiremath Jt. Development Commissioner Pune Cluster SEZ, Pune 2 Shri. Abhinav Rathi Dy. Commissioner, IT Nominee of Income Tax, Pune 3 Smt. Pushpa Gangawane. FTDO Nominee of DGFT, Pune 4 Shri. Dhaval Shirke, Superintendent Nominee of Customs, Pune 5 Smt. Sushma Kumbhar, Field Officer Nominee of Maharashtra Pollution Control Board Special Invitee: Sr Name and Designation(S/Shri.) Department 1 Shri. Shambhu Dayal Meena Specified Officer SEEPZ-SEZ, Pune Cluster

Agenda Item No.01: Confirmation of the Minutes of the 53rd meeting held on 30.06.2025 After deliberation, the Committee confirmed the minutes of the 53rd meeting of Approval Committee held on 30.06.2025. Agenda Item No.02: Action taken report for the minutes of the meeting held on 30.06.2025. After deliberation, the Committee has noted the Action taken report for the meeting held on 30.06.2025. Agenda Item No.03: Application by M/s. Allianz Services 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 Phase-II, in terms of 4th proviso of Rule 19(2) of SEZ Rules, 2006, as detailed below: Approved Projections After Merger LOA No SEEPZ-SEZ/EKIPL-SEZ/ACISPL/44/2019-20/1495 dt. 02.05.2019 Address Office 1A and 1B,5th floor, Tower-B M/s. EON Kharadi Infrastructure Pvt Ltd.

Area (Built up area) Sq. ft Total Area Admeasuring (35712 Sq. Ft.)

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 (02.01.2020) of the Unit 1 (LOA No SEEPZ-SEZ/EKIPL-SEZ/ACISPL/44/2019-20/1495 dt. 02.05.2019) in terms 4th proviso Rule 19(2) of SEZ Rule 2006. Details of Approved Projections: (Rs in Cr.) Sr.No Particulars 2024-25 2025-26 2026-27 2027-28 2028-29 Total 1. FOB
Value of exports 127.29 135.48 144.31 154.09 165.18 726.35 2. Foreign Exchange outgo 11.86 11.94 13.04 13.17 13.85 63.85 3. Net Foreign Exchange 115.43 123.54 131.27 140.93 151.33 662.49 1. Investment in Plant & Machinery/Capital Good i. Indigenous 5.10 ii Imported 1.00

Total 6.10 4. Value of Services i. Indigenous 48.19 ii. Imported 0.00

Total 48.19 5. Employment(Men-375, Women-213) 588 6. Area (Built up area ) Sq. Ft. 35,712. ft Agenda Item No.04: Application for approval of Sharing of Common Infrastructure facilities (Internet Connectivity) with their other SEZ unit. Submitted by M/s CA(India) Technologies Pvt. Ltd After deliberation, the committee approved the proposal of the unit for Sharing of Common Infrastructure facilities (Internet Connectivity) with their other SEZ unit. M/s. LSI India Research & Development Pvt Ltd, in terms of Rule 27(5) of SEZ Rules, 2006, as detailed below: Approved Common Infrastructure Facilities:

Sr. No. Location of the infrastructure facility Location of the unit who intend to share the infrastructure Facility to be shared 1 M/s. CA (India) Technologies Pvt. Ltd. Location:- Ground to 3 rd Floor, wing-2, Cluster –B, Plot No.1, Survey No.77, MIDC, Kharadi Knowledge Park, Kharadi Pune- 411014. M/s. LSI India Research & Development Pvt. Ltd. Location: - 3rd Floor, Wing-2, Part- B, Plot No.1, Survey No.77,MIDC, Kharadi Knowledge Park, Kharadi Pune-411014. Internet Connectivity Approval is subject to terms of Rule 27(5) of SEZ Rules, 2006 Agenda Item No.05: Application for approval of Addition of area with revision in projections submitted by M/s. Synechron Technologies Pvt. Ltd.

After deliberation, the committee approved the proposal of the unit for addition of area with revision in projections, in terms of Rule 19(2) of SEZ Rules, 2006, as detailed below:

Existing address and area Area proposed to be Added Total area after Addition Office 1, 6th Floor & 11th Floor at Tower-B, EON Kharadi Infrastructure Pvt. Ltd.-SEZ, Phase-II,Kharadi Pune-411014. 3rd Floor at Tower-B, M/s. EON Kharadi Infrastructure Pvt. Ltd.- SEZ, Phase-II,Kharadi Pune- 411014. Office1, 6th and 11th Floor at Tower-B, 3rd Floor at Tower B, M/s. EON Kharadi Infrastructure Pvt. Ltd.-SEZ, Phase-II,Kharadi Pune-411014. Admeasuring area of 94,345 Sq.ft. Admeasuring area of 71,426 Sq.ft. Admeasuring area of 1,65,771 Sq.ft. (Amt in Cr) Sr.No Particulars 2021-22 Actual 2022-23 Actual 2023-24 Actual 2024-25 2025-26 Total 1. FOB Value of exports 24.24 119.00 112.40 277.00 270.23 802.87 2. Foreign Exchange outgo 5.10 0.09 0.00 0.00 1.24 6.43 3. Net Foreign Exchange 19.14 118.91 112.40 277.00 268.99 796.44 Investment in Plant & Machinery/Capital Goods(Amt in Cr) i. Indigenous Capital Goods 52.89 ii. Imported Capital Goods 5.01 Services i. Indigenous Services 97.97 ii. Imported Services 2.65 Employment i. (Men-849, Women-221) 1070 Agenda Item No.06: Application for approval of Broad Banding of additional services without revision in Projections submitted by M/s. UBS Business Solutions (India) Pvt. Ltd. After deliberation the committee approved the proposal of the Unit for Broad Banding of Additional Services without revision in projection in the existing LOA as authorized operations, in terms of Rule 19(2) of SEZ Rules, 2006 as detailed below: Approved additional Services: ITC/HSN Existing Items of Services ITC/HSN Proposed Items of Services 998313 998311 Information technology IT consulting and support services Management consulting and management services

998315 Hosting and Information Technology IT Infrastructure Provisioning Services (i.e. Network Access/Connectivity Infrastructure Services) Agenda Item No.07: Monitoring of performance of M/s. Mphasis Limited After deliberation, the committee noted the performance of the unit for 5 Years of 1st Block Period i.e. 2020-21 to FY 2024-25, in terms of Rule 54 of SEZ Rules, 2006. As detailed below:

The Unit has achieved export revenue of Rs. 35.58 Crores as against the projected export of Rs 902.94 Crores and achieved positive NFE of Rs. 33.28 Crores which is 93.52 % on cumulative basis in 5 Years of 1st Block Period i.e. 2020-21 to FY 2024-25.

As per SO report the unit has achieved employment of 389 employees (Men-251, Women-138) The Committee observed that the unit has provided services in DTA against the payments received in INR as detailed below:

FY Amount In INR(Cr). 2024-25 6.92 TOTAL 6.92 Since providing of “Services” in DTA against INR does not qualify as ‘Services’ as per definition given in Section 2(z) of the SEZ Act, 2005, Unit has violated the provisions of SEZ Act & Rules and hence Committee after deliberation, directed to initiate action against the unit and to issue Show Cause Notice for violation of various provision of SEZ Act / Rules and under Foreign Trade (Development and Regulation) Act, 1992. The Unit is required to refund the duty benefit availed for setting up of cafeteria. Meeting ended with a vote of thanks to the Chair.

(oानेpर बी. पाटील, आईएएस) (Dnyaneshwar B. Patil, IAS) अ2य) एवं िवकास आयु, Chairman-cum- Development Commissioner

signaturerectangle-1-186 Mr. Dnyaneshwar B Patil Development Commissioner PUNE- SEZ Digitally signed by Dnyaneshwar Bhalchandra Patil Date: 2025.10.01 12:36:38 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 12-09-2025 Agenda Item No. Subject Remarks Agenda Item No. 01 Confirmation of the Minutes of the 53rd Meeting held on 30-06-2025 After deliberation, the Committee confirms the minutes of the meeting held on 30.06.2025 Agenda Item No. 02 Application for Monitoring of Performance(M/s. Mphasis Limited) Approval letter is issued to the Unit on 03.10.2025 and SCN issued to the unit. Agenda Item No. 03 application for merger of LOAs(M/s Allianz Services Pvt. Ltd.) Approval letter is issued to the Unit on 03.10.2025 Agenda Item No. 04 Application for Sharing of Infrastructure(M/s. CA (India) Technologies Pvt. Ltd.) Approval letter is issued to the Unit on 03.10.2025 Agenda Item No. 05 Application for Addition of Location(M/s. Synechron Technologies Pvt. Ltd.) Approval letter is issued to the Unit on 03.10.2025 Agenda Item No. 06 Application for Broad – Banding of Items(M/s. UBS Business Solutions (India) Pvt. Ltd.) Approval letter is issued to the Unit on 03.10.2025

Year Export F.E. OUTGO

Projected

Actual Raw Material (Goods/Services) C.G. import Other outflow Projected Actual Projected Actual Actual 2024-25 4004.06 3618.30 0.00 0.00 102.86 11.54 1073.27 Total 4004.06 3618.30 0.00 0.00 102.86 11.54 1073.27 Year Cumulative NFE Achieved Cumulative % NFE Achieved 2024-25 3762.98 74.53% 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 UBS Business Solutions(India) Pvt. Ltd. an IT/ITES unit (LOA merged with the other LOA of the unit at same location w.e.f. 01.04.2025) in M/s. EON Kharadi Infrastructure Pvt Ltd.- Phase-II-SEZ, For the Second Year of 2nd Block Period i.e. 2024-25. b. Specific Issue on which decision of AC is required: -
Monitoring of the performance of the unit for Second Year i.e. 2024-25 of 2nd Block Period (FY 2023-24 to 2027- 28) 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: - Performance as compared to projections: Second Year of 2nd Block period i.e. FY 2024-25 Approved Projections: (Rs. In Cr.)

2023-24 2024-25 2025-26 2026-27 2027-28 TOTAL FOB Value of Exports 1384.31 4004.06 4214.02 4391.93 4563.06 18557.39 FE Outgo 266.44 856.94 845.14 869.17 903.52 3741.21 NFE 1117.87 3147.13 3368.88 3522.76 3659.54 14816.18 Performance as compared to projections: (Rs. In Cr.) Cumulative NFE achieved: (Rs. in Crores)

Employment Achievement: FY 2024-25

Approved Achieved (as on 31.03.2025) Men 5298 5426 Women 2852 2479 Total 8150 7905` Information: LOA No. & Date SEEPZ-SEZ/EKIPL-SEZ/UBSPL/31/2018-19 Dated 09.05.2018 Location of Unit 5th to 11th Floor, Building Tower-A, UPS A & battery Room on P1, EON Khradi Infrastructure Pvt. Ltd., Phase-II., S.No.72, MIDC Khradi, Pune-411014. Validity of LOA 30.09.2028 Item(s) of manufacture/ Services IT & ITES Date of commencement of production 01.10.2018 Execution of BLUT Rs. 1135.50 Crores. Outstanding Rent dues NA Labour Dues NA Validity of Lease Agreement

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 7905 (Men-5426, Women-2479) Area allotted (in sq.ft.) 476666.96 .Sq.ft Area available for each employee per sq.ft. basis (area / no. of employees) 60.3 Sq.ft Investment till date

Building 399.39 Crores Plant & Machinery 202.44 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 19.09.2025 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 3618.30 3542.73 75.57 Balance difference of Rs. (75.57) Crore is due to Exchange Rate variation. 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 for the year submitted by the unit Figures as per Customs Records (Actual) Difference if any Reason for Difference/Remark (1) (2) (3) (4) (5) 2024-25 113.61 11.29 102.32 '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). The Actual Import Procurement for this year is Nil as per CUSTOMS Records. 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 01.07.2018 42.12 02.07.2019 166.00 03.08.2023 62.64 18.04.2024 864.74 Total 1135.50 2 Total Duty Foregone on goods & services procured Category Wise: Year Wise: FY Goods Imported & Indigenous Services Imported & Indigenous 24-25 13.77 232.36 Total 13.77 232.36

(d) Employment made as on date (31.03.2025) (as on end of block period/ year up to which monitoring is being done) Men: 5426 Women: 2479 Total No Employment :7905 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 31.03.2025) 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. Yes

(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. All Softex have been certified till 31-03-2025 (h) 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 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. Yes (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. 3618.30 Crores as against the projected export of Rs. 4004.06 Crores in FY 2024-25. The Unit has achieved positive NFE of Rs. 3762.98 Crores which is 74.53 % on cumulative basis in Second Years of 2nd Block Period i.e. FY 2024-25. As per SO report the unit has generated employment of 7905 (Men-5426, Women-2479) as on date 31.03.2025

Approval committee may kindly monitor the performance of the Unit for Second Year of 2nd Block Period i.e. FY 2024-25 (Block period FY 2023-24 to 2027-28), in terms of Rule 54 of SEZ Rules, 2006.

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