Agenda for Approval Committee meeting for EOU and SEZ under Pune Cluster scheduled on 30th March, 2026. — 09-7-wipro

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

DATE : 30.03.2026

TIME : 04.00 P.M.

---

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 30.03.2026

INDEX

Agenda Item No.

Subject

Agenda Item No. 01: - Confirmation of the Minutes of the meeting held on 24.02.2026 Agenda Item No. 02: - Action taken report for the Minutes of the meeting held on 24.02.2026 Agenda Item No. 03: - Monitoring of Performance of M/s Wipro Limited (Unit 2)

---

मेसस िवो लिमटेड -एसईजेड, पुणे, के आईटी/आईटीईएस के लए सेटर िवश िवशेष आथक े, का जोनल िवकास आयु# क$ अ&यता म(, सी)झ एसईजेड, मुंबई म( िद 24.02.2026 को आयो.जत 33 वी अनुमोदन सिम/त क$ बैठक का कायवृ3। 1 एसईजेड का नाम मैसस िवो लिमटेड -एसईजेड 2 े आईटी/आईटीईएस 3 मी5टग नं. 33 व7 4 तारीख 24.02.2026 उप:;थत सद;य <. नाम और पदनाम (एस/>ी.)
िवभाग 1

ीमती िमतल िहरेमठ, संयु# िवकास आयु# पुणे A;टर एसईजेड, पुणे 2 ी अभनव राठी, उप आयु#, आयकर िवभाग आयकर िवभाग से नािमत 3 ी संजय बांगर, उप उBोग िनदेशक, पुणे े महाराC सरकार से नािमत 4 ी )लेटो लोबो, सहायक िवदेश Dयापार महािनदेशक पुणे डीजीएफटी िवभाग से नािमत 5 ी धवल शकG , अधीक सीमा शुHक िवभाग, पुणे से नािमत 6 ी नवनाथ अवताडे, उप ेीय अ/धकारी महाराC दूषण िनयंण बोड से नािमत िवशेष आमंित सद;य <. नाम और पदनाम (>ी.) िवभाग 1 ी.

डीजीएफटी िवभाग से नािमत 5

ी धवल शकG , अधीक सीमा शुHक िवभाग, पुणे से नािमत 6 ी नवनाथ अवताडे, उप ेीय अ/धकारी महाराC दूषण िनयंण बोड से नािमत िवशेष आमंित सद;य <. नाम और पदनाम (>ी.) िवभाग 1 ी. शKभू दयाल मीना िविनLद अ/धकारी सी)ज़-एसईज़ेड, पुणे A;टर एज(डा आइटम नंबर 01: 02.01.2026 को आयो.जत 32 व7 बैठक के कायवृ3 क$ पुि: िवचार-िवमश के बाद, सिम/त ने 02.01.2026 को आयो.जत 32 व7 यूिनट अनुमोदन सिम/त क$ बैठक के कायवृ3 क$ पुि क$। एज(डा आइटम नंबर 02: 02.01.2026 को आयो.जत 32 व7 बैठक के कायवृ3 के लए क$ गई कारवाई Pरपोट । िवचार-िवमश के बाद, सिम/त ने 02.01.2026 को आयो.जत बैठक के लए क$ गई कारवाई Pरपोट नोट क$। एज(डा आइटम नंबर 03: मेसस.िवो लिमटेड (यूिनट II) Qारा ;तुत अनुमान म( संशोधन के साथ े के आंशक िवलोपन क$ मंजूरी के लए आवेदन
िवचार-िवमश के बाद, सिम/त ने एसईजेड िनयम, 2006 के िनयम 19(2) के अनुसार, े के आंशक िवलोपन एवं अनुमानR म( संशोधन के लए इकाई के ;ताव को िनKन ल खत िववरण अनुसार अनुमोिदत िकया| .जस ;थान / े का िवलोपन ;तािवत है:

मौजूदा पता और े (वग फुट म() ;तािवत पता और िवलोपन हेतु े (वग फुट म() िवलोपन के बाद का पता और शेष े (वग फुट म()

िनKन ल खत िववरण अनुसार अनुमोिदत िकया| .जस ;थान / े का िवलोपन ;तािवत है:

मौजूदा पता और े (वग फुट म() ;तािवत पता और िवलोपन हेतु े (वग फुट म() िवलोपन के बाद का पता और शेष े (वग फुट म()

टावर एस3, (लोअर Tाउंड, Tाउंड )लस 9 Uोर - हर Uोर म( 4 5वग A, B, C और D 5वग हV), )लॉट नंबर 31, RGIP, फेज II, 5हजेवाड़ी, पुणे -411057।

टॉवर एस3, 8व7 मं.जल ए, बी, सी 5वग, )लॉट नंबर 31, आरजीआईपी, फेज II, 5हजेवाड़ी, पुणे -411057

टावर एस3, लोअर Tाउंड, Tाउंड )लस पहली से सातव7 मं.जल (हर Uोर म( 4 5वग A, B, C और D 5वग), 8व7 मं.जल D 5वग और 9 व7 मं.जल (A, B, C और D 5वग), )लॉट नंबर 31, RGIP, फेज II, 5हजेवाड़ी, पुणे - 411057 कुल े: 441721.29 वग फुट कुल े: 32507.87 वग फुट कुल े: 409213.41 वग फुट अनुमोिदत संशो/धत अनुमान : (Rs. In Crores) <मांक िववरण 2023-24 (वा;तिवक आँकड़े 2024-25 (वा;तिवक आँकड़े) 2025-26

2026-27 2027-28 कुल 1. एफओबी िनयात मूHय 1833.72 1535.70 1172.32 1195.77 1219.68 6957.19 2. िवदेशी मु[ा Dयय 2.25 2.10 14.35 14.35 14.35 47.40 3. शु\ िवदेशी मु[ा 1831.47 1533.60 1157.97 1181.42 1205.33 6909.79

मौजूदा अनुमान संशो/धत अनुमान रोजगार पु]ष मिहला पु]ष मिहला 2961 1594 2743 1477 कुल 4555 4220 ;तािवत हटाया गया ेफल, जो 32,507.87 वग फुट है, का उपयोग नई इकाई क$ ;थापना के लए िकया जाएगा।

एज(डा आइटम नंबर 04: मेसस िवो फाइन(शयल आउटसो^सग सLवसेज लिमटेड Qारा नई इकाई क$ ;थापना के लए अनुमोदन ;तुत िकया गया िवचार-िवमश के बाद, सिम/त ने एसईजेड िनयम, 2006 के िनयम 17 और 18 के अनुसार िवो लिमटेड -एसईजेड म( एक नई इकाई ;थािपत करने के लए मेसस िवो फाइन(शयल आउटसो^सग सLवसेज लिमटेड के ;ताव को मंजूरी दे दी। किमटी ने

मश के बाद, सिम/त ने एसईजेड िनयम, 2006 के िनयम 17 और 18 के अनुसार िवो लिमटेड -एसईजेड म( एक नई इकाई ;थािपत करने के लए मेसस िवो फाइन(शयल आउटसो^सग सLवसेज लिमटेड के ;ताव को मंजूरी दे दी। किमटी ने आरबीआई के सकु लर, लेटर RBI/FED/2015-16/6, तारीख 01.01.2016 (जैसा अपडेटेड है) के मुतािबक, नोिटिफकेशन नंबर FEMA 22(R)/2016-RB तारीख 31.03.2016 के पॉइंट नंबर 3(c) के साथ पढ़कर, उसम( बताई गई इन शत` के तहत ;ताव को मंज़ूरी दी। आगे सिम/त ने यह भी उaेख िकया िक .जस े म( यह नई इकाई ;थािपत करने का ;ताव है, वह पहले Wipro Ltd. (यूिनट–II) के कbजे म( था। उ# ;थान को Wipro Ltd. (यूिनट–II) से हटाने का ;ताव इस बैठक म( एज(डा आइटम संcया 03 (जैसा िक ऊपर उaे खत है) के अंतगत चचा के लए ;तुत िकया गया था और उसे UAC Qारा अनुमोिदत कर िदया गया। अनुमोिदत ;ताव का िववरण नीचे िदया गया है:

;थान िवो ;पेशल इकोनॉिमक ज़ोन, एमआईडीसी, फेज़ II, आरजीआईपी, टॉवर 3, 8व7 मंिज़ल, ए, बी और सी 5वग, 5हजवडी, पुणे – 411057 ेफल 32507.87 वग फ$ट

उeपाद का िनमाण /सेवा दान क$ जानी है। <मांक सेवा

SAC/CPC अ/धकृत संचालन

1 सॉfटवेयर, परीण, आईटी एवं आईटीईएस सेवाएँ.

998313/8313 िवो लिमटेड एसईज़ेड म( यूनाइटेड 5कगडम (UK) के बीमा, वेHथ मैनेजम(ट और हेHथकेयर जैसे ेR को मुcयतः )लेटफ़ॉम-आधाPरत थड-पाटi पॉ लसी एडिमिन;टCेशन से संबं/धत िनयात सेवाएँ दान करने पर क( ि[त सूचना ौBोिगक$ सेवाएँ वष-वार अनुमान, )लांट एवं मशीनरी म( िनवेश/ पूंजीगत माल (करोड़ ]पये म() ;वदेशी आया/तत कुल 9.35 14.05 23.40 सेवा ;वदेशी आया/तत कुल 0.25 8.20 8.45 रोज़गार कुल 312 (पु]ष - 218, मिहला – 94)

पहली bलॉक अव/ध के लए अनुमोिदत अनुमान (करोड़ ]पये म()

1st 2nd 3rd 4th 5th कुल (In Rs Cr) USD $0000

ुल 0.25 8.20 8.45 रोज़गार कुल 312 (पु]ष - 218, मिहला – 94)

पहली bलॉक अव/ध के लए अनुमोिदत अनुमान (करोड़ ]पये म()

1st 2nd 3rd 4th 5th कुल (In Rs Cr) USD $0000 िनयात का एफओबी मूHय 44.03 92.43 59.92 34.83 29.49 260.70 291.12 एफ ई आउटगो 2.86 2.86 2.86 2.86 2.86 14.30 15.97 एनएफई 41.17 89.57 57.06 31.97 26.63 246.40 275.15 उपरो# ;वीकृ/त आरबीआई के िनदGश आरबीआई/एफईडी/2015-16/6 एफईडी मा;टर िनदGश संcया 10/2015-16 िदनांक 01.01.2016 , फेमा िदशािनदGश और एडी बVक/आरबीआई से लागू अनुमोदन क$ शत` के पालन के अधीन है। अ&य को धjयवाद kापन के साथ बैठक समाl हुई।

Minutes of the 33rd 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. Wipro Ltd.-SEZ, Hinjewadi, Phase-II SEZ, Pune, held on 24.02.2026. 1 Name of the SEZ M/s. Wipro Ltd. 2 Sector IT/ITES 3 Meeting No. 33rd 4 Date 24.02.2026 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

nt: 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

Sr. No. Name and Designation Department 1 Shri. Shambhu Dayal Meena, Specified Officer SEEPZ-SEZ, Pune Cluster Sr. No Particulars 2023-24 (Actuals As per APR) 2024-25 (Actuals As per APR) 2025-26 2026-27 2027-28 Total 1. FOB Value of exports 1833.72 1535.70 1172.32 1195.77 1219.68 6957.19 2. Foreign Exchange outgo 2.25 2.10 14.35 14.35 14.35 47.40 3 Shri. Sanjay Bangar, Dy. Director of Industries, Pune Region Nominee of Govt. of Maharashtra 4 Shri Plato Lobo, Asstt. Director General of Foreign Trade Nominee of DGFT, Pune 5 Shri. Dhaval Shirke, Superintendent Nominee of Customs, Pune 6 Shri Navanath Awatade, Sub Regional Officer Nominee of Maharashtra Pollution Control Board Special Invitee Agenda Item No.01: Confirmation of Minutes of the 32nd meeting held on 02.01.2026 After deliberation, the Committee confirmed the minutes of the 32nd Approval Committee meeting held on 02.01.2026. Agenda Item No. 02: Action taken report for the Minutes of the 32nd meeting held on 02.01.2026. After deliberation, the Committee has noted the Action taken report for the meeting held on 02.01.2026. Agenda Item No. 03: Application received from M/s. Wipro Ltd (unit II) for partial deletion of area with revision in projections.

as noted the Action taken report for the meeting held on 02.01.2026. Agenda Item No. 03: Application received from M/s. Wipro Ltd (unit II) for partial deletion of area with revision in projections. After deliberation, the committee approved the proposal of the Unit for Partial Deletion of Area with Revision in Projections, in terms of Rule 19(2) of SEZ Rules, 2006, as detailed below: Approved Location / area proposed to be deleted: Existing address and are in sq. ft Proposed address and area in sq. ft. to be deleted Address and remaining area in sq. ft after deletion Tower S3, (Lower Ground, Ground plus 9 Floors- each floor comprises 4 wings of A, B, C and D Wing), Plot No 31, RGIP, Phase II, Hinjewadi, Pune -411057.

Tower S3, 8th Floor A, B, C Wing, Plot No 31, RGIP, Phase II, Hinjewadi, Pune -411057

Tower S3, Lower Ground, Ground plus 1st to 7th (each floor comprises 4 wings of A, B, C and D Wing), 8th floor D Wing and 9th Floors- A, B, C and D Wing), Plot No 31, RGIP, Phase II, Hinjewadi, Pune -411057

Admeasuring area: 441721.29 Sq. ft Admeasuring area: 32507.87 Sq. ft Admeasuring area: 409213.41 Sq. ft. Approved Revision in projections:

g), Plot No 31, RGIP, Phase II, Hinjewadi, Pune -411057

Admeasuring area: 441721.29 Sq. ft Admeasuring area: 32507.87 Sq. ft Admeasuring area: 409213.41 Sq. ft. Approved Revision in projections:

Net Foreign Exchange 1831.47 1533.60 1157.97 1181.42 1205.33 6909.79

Item Existing Projection Total Revised Projection Employment TOTAL Men Women Men Women 2961 1594 2743 1477 4555 4220 The proposed deleted area admeasuring 32,507.87 Sq. Ft. will be utilised for eastbalishment of New unit. Agenda Item No. 04: Approval for Setting up of New unit submitted by M/s. Wipro Financial Outsourcing Services Limited The proposal of the unit was placed before the Approval Committee for consideration. After deliberation, Committee approved the proposal of M/s. Wipro Financial Outsourcing Services Limited for setting up of a new unit in M/s. Wipro Limited -SEZ in terms of Rule 17 & 18 of SEZ Rules, 2006. The Proposal was approved by the committee in terms of RBI Circular issued vide letter RBI/FED/2015-16/6 dt. 01.01.2016 (as updated) read with Point No 3(c)of Notification No. FEMA 22(R)/2016-RB dated 31.03.2016, subject to conditions mentioned therein. Further the committee noted that the area in which this new unit is proposed to be estabished was under the possession of M/s. Wipro Ltd (unit II). The proposal for deletion of the said space from Wipro Ltd. (unit -II) was discussed in this meeting under Agneda Item No 03 (as Above) and the same was approved by UAC. The details of the approved proposal as detailed below: (Amount in Rs.

o Ltd. (unit -II) was discussed in this meeting under Agneda Item No 03 (as Above) and the same was approved by UAC. The details of the approved proposal as detailed below: (Amount in Rs. Cr.) Location Wipro Special Economic Zone MIDC, Phase II, RGIP, Tower 3, 8th Floor, A, B and C Wing Hinjewadi, Pune-411057 Area 32507.87 sq. ft. Product to be manufactured /Service to be rendered. Sr. No. Services SAC/CPC Authorized Operations 1 Software, Testing, IT and ITES Services.

998313/8313 Information Technology, focusing mainly on offering platform -based third-party policy administration export services to sectors such as insurance, wealth management, and Healthcare in UK at Wipro Limited– SEZ PROJECTIONS, YEAR-WISE Investment in Plant & Machinery / Capital Goods (Rs. In Cr.) Indigenous Imported TOTAL 9.35 14.05 23.4 Services Indigenous Imported TOTAL 8.20 0.25 8.45 Employment Total 312 (Male -218, Female – 94) Approved Projections for 1st Block Period (Rs. In Crores)

1st 2nd 3rd 4th 5th Total USD $

Imported TOTAL 8.20 0.25 8.45 Employment Total 312 (Male -218, Female – 94) Approved Projections for 1st Block Period (Rs. In Crores)

1st 2nd 3rd 4th 5th Total USD $

FOB Value of Exports 44.03 92.43 59.92 34.83 29.49 260.7 291.12 FE outgo 2.86 2.86 2.86 2.86 2.86 14.30 15.97 NFE 41.17 89.57 57.06 31.97 26.63 246.40 275.15 The above approval is subject to adherence to the conditions of RBI directions RBI/FED/2015-16/6 FED Master Direction No.10/2015-16 dated 01.01.2016 (as updated), FEMA Guidelines and applicable approvals from AD Bank/ RBI. Meeting ended with a vote of thanks to the Chair.

signaturerectangle-1-186 (kानेmर बी. पाटील, आयएएस) (Dnyaneshwar B. Patil, IAS) अ&य-सह- िवकास आयु# Chairman-cum- Development Commissioner Digitally signed by Dnyaneshwar Bhalchandra Patil Date: 2026.03.20 11:40:30 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

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 24-02-2026 Agenda Item No. Subject Remarks Agenda Item No. 01 Confirmation of the Minutes of the 33rd Meeting held on 02-01-2026 Minutes of the meeting held on 02.01.2026 confirmed by the Approval Committee. Agenda Item No. 02 Application for Deletion of Space(M/s. Wipro Ltd Unit 2) Approval letter is issued to the Unit on 23.03.2026 Agenda Item No. 03 Application for setting up of a new unit(M/s. Wipro Financial Outsourcing Services Limited) Approval letter is issued to the Unit on 23.03.2026

2023-24 2024-25 2025-26 2026-27 2027-28 TOTAL FOB Value of Exports 2005.15 2025.20 1172.32 1195.76 1219.68 7618.11 FE Outgo 14.35 14.35 14.35 14.35 14.35 71.75 NFE 1990.80 2010.85 1157.97 1181.41 1205.33 7546.36 Year Export F.E. OUTGO

Projected

Actual Raw Material (Goods/Services) C.G. import Other outflow Projected Actual Projected Actual Actual 2024-25 2025.20 1535.70 0.00 0.00 68.35 0 0.00 Year Cumulative NFE Achieved Cumulative % NFE Achieved 2024-25 3364.93 99.87% GOVERNMENT OF INDIA, OFFICE OF THE DEVELOPMENT COMMISSIONER, SEEPZ SPECIAL ECONOMIC ZONE, GOVT. OF INDIA, ANDHERI (EAST), MUMBAI

---

AGENDA NOTE FOR CONSIDERATION OF APPROVAL COMMITTEE

---

a. Proposal : Monitoring of the performance of M/s.

OMIC ZONE, GOVT. OF INDIA, ANDHERI (EAST), MUMBAI

---

AGENDA NOTE FOR CONSIDERATION OF APPROVAL COMMITTEE

---

a. Proposal : Monitoring of the performance of M/s. WIPRO Limited., Unit-II located at Tower S3, (Lower Ground,Ground plus 1st to 7th (each floor comprises 4 wings of A, B, C and D Wing), 8th floor D Wing and 9th Floors- A, B, C and D Wing), Plot No 31, RGIP, Phase II, Hinjewadi, Pune -411057, for the 2nd year of 4 th Block period i: e FY 2024-25. b. Specific Issue on which decision of AC is required: -
Monitoring of the performance of the unit for 2 nd year i.e. FY 2024-25 of 4 th block period, 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: FY 2023-24 to FY 2027-28 Approved Projections (Rs in crores)

Performance as compared to projections: FY 2024-25 (Rs in Crores)

Cumulative NFE achieved: FY 2024-25 (Rs. In Crores)

(Rs in crores)

Performance as compared to projections: FY 2024-25 (Rs in Crores)

Cumulative NFE achieved: FY 2024-25 (Rs. In Crores)

Employment Achievement (Direct): FY 2024-25
Projected Achieved Male – 2961 Female – 1594 Total - 4555 Male – 2052 Female- 1368 Total – 3420 As on 31.03.2025

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 31.01.2029 Item(s) of manufacture/ Services Computer Software and IT Enabled Services Date of commencement of production 01.02.2009 Execution of BLUT Rs 418.9435 Crores Outstanding Rent dues NA Labour Dues NA 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 31.03.2024 3420 Area allotted (in sq. ft.) 409213.41 Sq. ft. Area available for each employee per sq. ft. basis (area / no. of employees) 119.65 Sq. ft Investment till date Building NA Plant & Machinery 105.90 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 vide his report dated 21.01.2026 has reported the following:

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 vide his report dated 21.01.2026 has reported the following:

Export From the year 1st April 2024 to 31st March 2025 ( Rs. in Cr.) Year/ Period Figures reported in APR (FOB Value) Figures as per Softex / Customs Records Difference, if any Reason for Difference / Remarks 2024-2025 1512.5295 839.94 672.59 (+ 0.00) Difference on account of Exchange rate (-36.21) Credit Notes issued (+ 708.80) Onsite Services

*** Note: Deemed Export (Values of supplies made under Rule 53A (‘a’ to ‘k’) Year/ Period Figures as per APR Remarks 2024- 2025 23.1711

Total 23.1711

Import i. (Capital Goods including procurement done on IUT (from SEZ, EOU, STPI, EHTP) basis: From the year 1st April 2024 to 31st March 2025 (Rs. in Cr.) Year/ Period Figures as per APR Rs. In Cr Figures as per SEZ Online / Customs Records Rs. In Cr Difference, if any Reason for Difference / Remarks 2024-2025 2.6577 1.6957 0.9620

---

---

1. Request ID 172401086701 for INR 0.0108 is loan shipment not considered for reporting under APR FY 2024-25
2. Request ID 172500132486 INR 0.1380 is loan shipment not considered for reporting under APR FY 2024- 25
3. Request ID 352500061421 for INR 0.2160 assessed on 25.03.2025 but bonded by Unit on 03.04.2025

est ID 172500132486 INR 0.1380 is loan shipment not considered for reporting under APR FY 2024- 25 3. Request ID 352500061421 for INR 0.2160 assessed on 25.03.2025 but bonded by Unit on 03.04.2025 4. Request ID 352400069582 for INR 1.3268 assessed on 30.03.2024 but bonded by Unit on 16.04.2024 not considered for reporting under APR FY 2024-25 Raw Material From the year 1st April 2024 to 31st March 2025 Year/ Period Figures as per APR Figures as per SEZ Online / Customs Records Difference, if any Reason for Difference / Remarks 2024-2025

Unit is into Service Industry IT & ITES, hence no Raw Material was imported or procured by us them till date.

Year Men Women Total Projected 5 Yrs (2024 to 2029) 2961 1594 4555 Achieved at end of 31st March 2025 2052 1368 3420

BLUT
1 Value of BLUT Executed (Duty foregone) (including for CG / Raw Material / Services)

TOTAL Duty value of BLUT Executed

Bond Balance (Rs. In Cr) BLUT Date CG & Services DutyForegone BLUT1 01.10.2008 72.0000 12.4900 BLUT2 05.09.2019 31.5936 8.8907 BLUT3 05.07.2022 49.9999 9.6351 BLUT4 10.05.2024 265.3500 56.6348 Total

418.9435 87.6506 2 Total Duty Foregone on goods & services procured. Category Wise: Year Wise details for the monitoring period i.e 1st April 2024 to 31st March 2025

(Rs. In Cr) F.Y. Goods Services Imp.

Wise: Year Wise details for the monitoring period i.e 1st April 2024 to 31st March 2025

(Rs. In Cr) F.Y. Goods Services Imp. & Ind. 2024-2025 5.6671 0.2228 Total 5.6671 0.2228 3 Has the Unit procured goods and or services without having sufficient balance in their BLUT. If yes, Month & Year when the BLUT was exhausted. Details of the consignments and Total value of Goods procured without having sufficient or nil balance in BLUT No

(d) Employment made as on date (as on end of block period / year up to which monitoring is being done) (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. Rs. Nil (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. Softex filed within due date. (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 certified for 2024-25 (h) Whether unit has filed any request for Cancellation of Softex No cancellation request.

certified. If not, provide details of the Softex and reasons for pendency. All softex certified for 2024-25 (h) Whether unit has filed any request for Cancellation of Softex No cancellation request.

(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) Yes
( Rs. In Cr) Year INR 2024-2025 2.0673 (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. Yes. Unit has cleared Ewaste / Srcap into DTA:

(Rs. In Cr) FY Assessable Value Duty Paid 2024-2025 0.4088 0.1403 Total 0.4088 0.1403 (l) Is the unit sharing any of their infrastructures 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. All the DSPF for Service procured upto to 2024-25 received are produced and approved for endorsement by the SO office.

the unit and whether the same has been processed for approval by the SO Office. All the DSPF for Service procured upto to 2024-25 received are produced and approved for endorsement by the SO office. (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 NIL (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 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 The unit is availing cafeteria / canteen facility of the Developer which is operated by the Developer as per the Authorised Operation letter No. F.2/50/2005-EPZ dated 8th January 2007 issued by MoCI to Developer. (q) Whether any violation of any of the provisions of law has been noticed / observed by the Specified Officer during the period under monitoring Nil

ed 8th January 2007 issued by MoCI to Developer. (q) Whether any violation of any of the provisions of law has been noticed / observed by the Specified Officer during the period under monitoring Nil

e. Recommendation: The Unit has achieved export revenue of Rs. 1535.70 crores as against projected export of Rs. 2025.20 crores in 2nd year (FY 2024-25) of the 4th block period. The unit has also achieved a Positive NFE of Rs. 3364.93 Crores on Cumulative basis i.e. 99.87% at the end of 2 nd year (FY 2024-25) of 4 th Block period. As per the SO Report the unit has achieved employment of 3420 employees (Men-2052, women-1368) in FY 2024- 25. As per SO report the unit has provided services in DTA against the payments received in INR,

Year Value in Cr. 2024-25 2.0673 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.

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. The Approval Committee may like to monitor the performance of the Unit for the 2nd year i.e. FY 2024-25 of 4 th Block Period in terms of Rule 54 of SEZ Rules, 2006 .

---