IN FORCE SEZ / EOU / FTWZ

Agenda for Approval Committee meeting for EOU and SEZ under Pune Cluster scheduled on 01st July, 2026. — 11-wipro

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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 : 01.07.2026

TIME : 11:00 AM

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 01.07.2026 INDEX

Agenda Item No.

Subject

Agenda Item No. 01: - Confirmation of the Minutes of the meeting held on 07.05.2026 Agenda Item No. 02: - Action taken report for the Minutes of the meeting held on 07.05.2026 Agenda Item No. 03: - Application for list of material for authorized operation submitted by M/s. Wipro Ltd. (Developer) Agenda Item No. 04: - Monitoring of Performance of M/s Wipro Limited (Unit I) Agenda Item No. 05: - Monitoring of Performance of M/s Wipro Limited (Unit IV)

मेसस िवो लिमटेड -एसईजेड, पुणे, के आईटी/आईटीईएस के लए सेटर िवश िवशेष आ थक े, का जोनल िवकास आयु# क$ अ&य ता म(, सी)झ एसईजेड, मुंबई म( िद 07.05.2026 को आयो.जत 35 वी अनुमोदन सिम/त क$ बैठक का कायवृ3। 1 एसईजेड का नाम मैसस िवो लिमटेड -एसईजेड 2

के लए सेटर िवश िवशेष आ थक े, का जोनल िवकास आयु# क$ अ&य ता म(, सी)झ एसईजेड, मुंबई म( िद 07.05.2026 को आयो.जत 35 वी अनुमोदन सिम/त क$ बैठक का कायवृ3। 1 एसईजेड का नाम मैसस िवो लिमटेड -एसईजेड 2

े आईटी/आईटीईएस 3 मी5टग नं. 35 व7 4 तारीख 07.05.2026 उप:;थत सद;य <. नाम और पदनाम (>ी/ >ीमती)
ि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 ी संजीव पािटल, उBोग अ/धकारी, पुणे े महाराD सरकार का नामांिकत 4 ी )लेटो लोबो, सहायक िवदेश Eयापार महािनदेशक पुणे डीजीएफटी िवभाग से नािमत 5 ी नवनाथ अवताडे, उप ेीय अ/धकारी महाराD दूषण िनयंण बोड से नािमत 6 ी. शाIत रोहनकर, अधी क क;टJस, पुणे के नािमत Eयि# िवशेष आमंित <. नाम एवं पदनाम (>ी/ >ीमती) िवभाग 1 ी शJभू दयाल मीना, िविनKद अ/धकारी सी)ज़-एसईज़ेड, पुणे लटर

एज(डा आइटम नंबर 01: 30.03.2026 को आयो.जत 34 व7 बैठक के कायवृ3 क$ पुि: िवचार-िवमश के बाद, सिम/त ने 30.03.2026 को आयो.जत 34 व7 अनुमोदन सिम/त क$ बैठक के कायवृ3 क$ पुि क$। एज(डा िवषय < 02: 30.03.2026 को आयो.जत 34 व7 बैठक के कायवृ3 के लए क$ गई कारवाई Oरपोट । िवचार-िवमश के बाद, सिम/त ने 30.03.2026 को आयो.जत बैठक के लए क$ गई कारवाई Oरपोट नोट क$ है।

एज(डा आइटम नंबर 03: मेसस िवो िलिमटेड ारा अिधकृत परचालन हेतु आव यक अितर वतुओं एवं सेवाओं क# सूची के अनुमोदन के िलए आवेदन (तुत )कया गया। िवचार-िवमश के उपरांत, सिम/त ने डेवलपर के अनुरोध पर िवचार िकया तथा िवशेष आ थक े िनयम, 2006 के िनयम 12(2) के अंतगत चाटड इंजीिनयर टी.एन.

एवं सेवाओं क# सूची के अनुमोदन के िलए आवेदन (तुत )कया गया। िवचार-िवमश के उपरांत, सिम/त ने डेवलपर के अनुरोध पर िवचार िकया तथा िवशेष आ थक े िनयम, 2006 के िनयम 12(2) के अंतगत चाटड इंजीिनयर टी.एन. सुरेश कुमार, एएम 78162-5 Pारा िव/धवत माणत Q 40.85 करोड़ िक कुल लागत से संबं/धत िवBमान अवसंरचना के नवीनीकरण हेतु संदभ म( आवSयक अ/तOर# व;तुएं और सेवाओं क$ सूची को अनुमोिदत िकया|

Name of Authorized Operation Annexure Goods Duty Forgone (In Crs) Services Duty Forgone (In Crs) आयात म( खरीदारी का अनुमािनत मूUय (Q. म( करोड़) I 6.13 2.69

घरेलू शुUक े म( खरीद का अनुमािनत मूUय (Q. करोड़ म() II & III 15.38 2.77 19.34 3.48

कुल मूUय (Q. म( करोड़)
21.51 5.46 19.34 3.48 सिम/त ने इकाई को िनदWशत िकया िक वह UAC से व;तुओं एवं सेवाओं क$ सूची क$ पूव ;वीकृ/त का िववरण, उन ;थानX/भवनX का िववरण जहाँ उनका उपयोग िकया गया है, तथा इस संबंध म( िकए गए काय क$ :;थ/त ;तुत करे। एज(डा आइटम नंबर 04: मेसस िवो लिमटेड यूिनट – III का मॉिनट[रग ऑफ़ परफॉमIस ,वचार-,वमश/ के उपरांत, सिमित ने SEZ िनयम, 2006 के िनयम 54 के अंतग/त तृतीय 6लॉक अविध के (थम दो वष: अथा/त् ,व<ीय वष/ 2023-24 एवं 2024-25 के दौरान इकाई के (दश/न को नोट िकया। यूिनट ने तृतीय aलॉक अव/ध के पहले दो वष अथात िव3 वष 2023-24 और 2024-25 म( संचयी आधार पर 6815.63 करोड़ Qपये के अनुमािनत िनयात के मुकाबले 8117.51 करोड़ Qपये का िनयात हा.सल िकया है। यूिनट ने िव3 वष 2024-25 म( संचयी आधार पर 8110.94 करोड़ Qपये अथात 99.92% का सकाराbमक एनएफई ाc िकया है। िविनKद अ/धकारी के Oरपोट के अनुसार, इकाई ने 31.03.2025 तक 5289 कमचारी (पुQष- 3173, मिहला- 2116) रोजगार ाc िकया है।

5 म( संचयी आधार पर 8110.94 करोड़ Qपये अथात 99.92% का सकाराbमक एनएफई ाc िकया है। िविनKद अ/धकारी के Oरपोट के अनुसार, इकाई ने 31.03.2025 तक 5289 कमचारी (पुQष- 3173, मिहला- 2116) रोजगार ाc िकया है। सिम/त ने यह भी पाया िक यूिनट ने भारतीय Qपये म( ाc भुगतान के बदले डीटीए म( सेवाएं दान क$ हd, जैसा िक नीचे बताया गया है: वष डीटीए िब<ी राश करोड़ Q. म( 2023-24 40.6538 2024-25 28.7249 Total 69.3787 चूंिक यिनट को िवदेशी मुeा के बजाय भारतीय Qपये म( भुगतान ाc हुआ है, इस लए अनुमोदन सिम/त ने एसईजेड अ/धिनयम, 2005 क$ धारा 2 (जेड) (iii) के ावधान का उfंघन करने के लए एससीएन जारी करने का िनदWश िदया। इसके अ/तOर#, सिम/त ने इकाई को िनदWशत िकया िक वह सही amortization values सिहत वष 2023-24 एवं 2024-25 के APRs म( संशोधन करे, साथ ही पूववतg aलॉक अव/ध के APRs भी संशो/धत कर ;तुत करे, .जसके संबंध म( UAC Pारा िदनांक 29.02.2024 को िनदWश जारी िकए गए थे। अ&य को धIयवाद hापन के साथ बैठक समाc हुई। Minutes of the 35th 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 07.05.2026. 1 Name of the SEZ M/s. Wipro Ltd. 2 Sector IT/ITES 3 Meeting No. 35th 4 Date 07.05.2026 Members present:

c Zone for IT/ITES of M/s. Wipro Ltd.-SEZ, Hinjewadi, Phase-II SEZ, Pune, held on 07.05.2026. 1 Name of the SEZ M/s. Wipro Ltd. 2 Sector IT/ITES 3 Meeting No. 35th 4 Date 07.05.2026 Members present:

Sr No Name and Designation (Smt/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 Shri. Sanjiv Patil, Industries Officer, Pune Region Nominee of Govt. of Maharashtra 4 Shri Plato Lobo, Asstt. Director General of Foreign Trade Nominee of DGFT, Pune 5 Shri Navanath Awatade, Sub Regional Officer Nominee of Maharashtra Pollution Control Board 6 Shri. Prashant Rohanekar, 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 Minutes of the 34th meeting held on 30.03.2026 After deliberation, the Committee confirmed the minutes of the 34th Approval Committee meeting held on 30.03.2026. Agenda Item No. 02: Action taken report for the Minutes of the 34 th meeting held on 30.03.2026. After deliberation, the Committee has noted the Action taken report for the meeting held on 30.03.2026. Agenda Item No.03: Application for List of Additional Goods and Services required for Authorized Operations submitted by M/s. Wipro Ltd. After deliberation, Committee considered the request of the Developer and approved the list of additional goods and services required for refurbishment of existing infrastructure totally valued at Rs.

fter deliberation, Committee considered the request of the Developer and approved the list of additional goods and services required for refurbishment of existing infrastructure totally valued at Rs. 40.85 Crores duly certified by the Chartered Engineer T.N. Suresh Kumar, AM 78162/5, in terms of Rule 12(2) of SEZ Rules, 2006.

Sr No Name of Authorized Operation Annexure Goods Duty Forgone (In Crs) Services Duty Forgone (In Crs) 1. Estimated Value of Purchases in Import (Rs. in Cr.) I 6.13 2.69

2 Estimated Value for purchases in DTA (Rs. In Cr) II & III 15.38 2.77 19.34 3.48

Total Value (Rs. In Cr)
21.51 5.46 19.34 3.48 Committee directed the unit to submit the details of the past approval of list of goods and services from UAC along

the details of the location/building where the same have been utilized and the status of the work done in that regard. Agenda Item No.04: Monitoring of Performance of M/s Wipro Ltd (Unit-III) After deliberation, the committee noted the performance of the unit for 1st two years of 3rd Block Period i.e. FY 2023-24 and 2024-25, in terms of Rule 54 of SEZ Rules, 2006. The Unit has achieved export revenue of Rs. 8117.51 Crores as against projected exports of Rs. 6815.63 Crores in 2 yeas (i.e. FY 2023-24 and FY 2024-25) of the 3 rd Block period. The unit has achieved positive NFE of Rs. 8110.94 Crores on cumulative basis i.e.

against projected exports of Rs. 6815.63 Crores in 2 yeas (i.e. FY 2023-24 and FY 2024-25) of the 3 rd Block period. The unit has achieved positive NFE of Rs. 8110.94 Crores on cumulative basis i.e. 99.92% at the end of 2 nd Year (FY 2024-25) of 3rd Block Period. As per SO report, the unit has achieved employment of 5289 employees (Male: 3173, Female: 2116) in FY 2024-25. The committee also observed that the unit has provided services in DTA against the payments received in INR as detailed below: Year Value in Cr. 2023-24 40.6538 2024-25 28.7249 Total 69.3787 Since providing of “Services” in DTA against payment received in INR does not qualify as ‘Services’ as per definition given in Section 2(z) of the SEZ Act, 2005, The unit has made violation of various provision of SEZ Act / Rules and under Foreign Trade (Development and Regulation) Act, 1992. As the Unit has received payment in INR instead of Foreign Currency the Approval Committee directed to issue a SCN for contravening the provision of Section 2(z)(iii) of SEZ Act, 2005. Further the Committee also directed the unit to revise the APRs for 2023-24 and 2024-25 with correct amortization values, along with APRs of previous block for which direction were given by UAC dated 29.02.2024. Meeting ended with a vote of thanks to the Chair.

signaturerectangle-1-186 (EानेFर बी. पाटHल, आयएएस) (Dnyaneshwar B. Patil, IAS) अJयK-सह- ,वकास आयु

rection were given by UAC dated 29.02.2024. Meeting ended with a vote of thanks to the Chair.

signaturerectangle-1-186 (EानेFर बी. पाटHल, आयएएस) (Dnyaneshwar B. Patil, IAS) अJयK-सह- ,वकास आयु

Chairman-cum- Development Commissioner Digitally signed by Dnyaneshwar Patil Date: 2026.05.26 10:59:27 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 07-05-2026 Agenda Item No. Subject Remarks Agenda Item No. 01 Confirmation of the Minutes of the 35th Meeting held on 30-03-2026 Minutes of the meeting held on 07.05.2026 confirmed by the Approval Committee. Agenda Item No. 02 Application for List of Goods(M/s. Wipro Limited (Developer)) Approval Letter was issued to Developer on 26.05.2026 Agenda Item No. 03 Application for Monitoring of Performance(Wipro Limited Unit III) Approval Letter was issued to Unit on 26.05.2026

eveloper)) Approval Letter was issued to Developer on 26.05.2026 Agenda Item No. 03 Application for Monitoring of Performance(Wipro Limited Unit III) Approval Letter was issued to Unit on 26.05.2026

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 : Revised Application dated 02.12.2025 in respect of the earlier deferred agenda of M/s. Wipro Limited (Developer), located at Plot No 31, MIDC, RGIP, Phase II, Hinjewadi, Pune 411057 for approval List of Goods and Services for their authorized operations. b. Specific Issue on which decision of AC is required: -
Approval of Additional Goods and Services estimated total value amounting to Rs. 238.715 Crores (Duty Forgone amount – Rs. 46.74 Crores) in terms of Rule 12 (2) of SEZ Rules, 2006. c. Relevant provisions of SEZ Act, 2005 & Rules, 2006/Instruction/
Notification :- As per Rule 12 (2) of SEZ Rules, 2006: “The Developer shall make an application, after obtaining approval for the authorized operation under rule 9, to the Development Commissioner, along with the list of goods and services, including machinery, equipments and construction material required for the authorized operations, duly certified by a Chartered Engineer for approval by the Approval Committee”. d.

oods and services, including machinery, equipments and construction material required for the authorized operations, duly certified by a Chartered Engineer for approval by the Approval Committee”. d. Other Information: - List of Materials for Authorized Operations: Sr No Name of Authorized Operation Annexure Goods / Services against Facility, security and IT Infrastructure. (Amt in Cr.) Duty Forgone (In Cr.) 1. Estimated Value of Goods against Facility, security and IT Infrastructure

42.915 Cr.

11.50 Cr. 2. Estimated Value of Services against Facility, security and IT Infrastructure

195.80 Cr.

35.24 Cr.

TOTAL

238.715 46.74 Cr. The Unit vide application dated 18.10.2025 had requested for approval of List of goods and services amounting to Rs. 297.92 Crores (Duty Forgone – Rs. 61.58 Cr.). The agenda was placed before the UAC in its meeting dated 21.03.2025. UAC after deliberation deferred the agenda and directed the developer to submit the following details: a. Utilization report for Goods and Services for the past five years. b. Detailed list of goods to be replaced along with the details of when these goods were purchased and where these goods are installed with plotting on the map. c. List of proposed new Goods and services to be procured with plotting on map as to where these goods and services

goods were purchased and where these goods are installed with plotting on the map. c. List of proposed new Goods and services to be procured with plotting on map as to where these goods and services

will be used. d. Justification regarding inclusion of new materials and services to be procured. UAC also directed the Specified Officer to submit a report in view of the above directions of the UAC. Further the developer vide their letter dated 30.07.2025 requested to withhold the said application and submitted another application for approval of list of services amounting to Rs. 2.28 Cr (Duty Forgone – Rs. 43.70 Lakhs) which was duly approved by the Unit Approval Committee in its meeting dated 12.09.2025. Further, the developer vide letter dated 02.12.2025 has requested for re-consideration of the deferred agenda, revising the same to amount of Rs. 238.72 Cr. (Duty Forgone – Rs. 46.74 Cr.) by removing the Import supply list (Rs. 32.20 Crore) and Employee & Client commute cost services (Rs. 27 Crore). Further the Developer has submitted the following point-wise reply to the directions of the UAC as below (reply reproduced as below): i.

e) and Employee & Client commute cost services (Rs. 27 Crore). Further the Developer has submitted the following point-wise reply to the directions of the UAC as below (reply reproduced as below): i. Utilization Report of Goods and Services for past five years: “Annexure-l was shared in our letter reference WL/PUNZ/Dev/2015-21/3 dated 30.05.2025 received in your office dated 30-May-2025” The same is reproduced from unit’s letter dated 30.05.2025 as below : Annexure (Utilization report) Wipro Limited – Developer DTA Year Assessable Value (INR) Duty Foregone (INR) 2020-21 7,89,37,802.66 1,38,70,848.08 2021-22 3,91,68,614.91 63,76,072.68 2022-23 3,73,49,811.92 67,28,179.11 2023-24 3,59,20,701.14 66,35,823.55 2024-25 2,83,06,302.33 54,18,352.92 Total 21,96,83,232.93 3,90,29,276.34 Import 2020-21 2,32,05,233.00 1,69,07,513.00 2021-22 46,30,985.00 22,31,668.00 2022-23 84,84,397.00 35,51,135.00 2023-24 6,26,24,752.00 2,75,29,841.00 2024-25 7,05,79,778.00 2,42,78,712.00 Total 16,95,25,145.00 7,44,98,869.00 ii. Detailed list of goods proposed to be replaced, along with the date of procurement and the exact location of installation, plotted on the map: “Our letter reference WL/PUN2/SEZ-Dev/2025-26/3 dated 30.05.2025 received in your office dated 30- May-2025 contained clarity as our Developer has been active for over 19 years and existing infrastructure is approaching near end of life and obsolete in technology and needs to be replaced for continued support from OEM's” iii.

our Developer has been active for over 19 years and existing infrastructure is approaching near end of life and obsolete in technology and needs to be replaced for continued support from OEM's” iii. List of proposed new goods and services to be procured, the plotting on map as to where their goods and services will be used: “The shared CE certificate covered the line items in detailed fashion instead of earlier generic list. Our letter reference WL/PUN2/SEZ-Dev/2025-26/3 dated 30.05.2025 also mentions that there are six active units under our Developer. The list of proposed goods shall be used in any of towers inside campus as majorly consumables from indigenous procurement are covered” iv. Justification for inclusion of the proposed new materials and services:
“CE Certificate for proposed list of capital goods and services as attached with our letter WL/PUN2/SEZ-

Des/2024-25/8 dated 18.10.2024 received in your office dated 18.10.2024 had arrived with thorough check with then Specified Officer Shri. Satbir Sharma. As per recent discussion with current Specified Officer Shri. 5. D. Meena we have removed entire list of import goods and services proposed for transportation/ Commute in order to finally move towards conclusion” M/s. Wipro Limited, was granted LOA No. F2/50/2005-EPZ dated 21.08.2006. Location: Plot No.31, MIDC, Phase-II, Near Rajiv Gandhi Infotech Park, Phase I, Hinjewadi, Pune 411057

The Developer has submitted List of Goods and Services duly certified by the Chartered Engineer T.N.

n: Plot No.31, MIDC, Phase-II, Near Rajiv Gandhi Infotech Park, Phase I, Hinjewadi, Pune 411057

The Developer has submitted List of Goods and Services duly certified by the Chartered Engineer T.N. Suresh Kumar, Chartered Engineer, having Registration No ( AM-78162/5 DT 23-2-1993)
The Estimated value of the additional Goods and Services is required by the developer to add and maintain the existing infrastructure and up running of facilities day to day operations.
SO Report Dated 23.12.2025 - The Specified officer was requested to submit a verification report for the above-mentioned list of material. The Specified Officer vide letter dated 23.12.2025 has given the following details: Utilization Report of Goods and Services for past five years: The Utilization Report was already been submitted by the Unit vide letter No. WL/PUN2/SEZ-Dev/2025-26/3 dated 30.05.2025. Detailed list of goods proposed to be replaced, along with the date of procurement and the exact location of installation, plotted on the map: It is to inform that, the said SEZ has been operational for over 19 years and exiting infrastructure is approaching near end of life and obsolete in technology and needs to be replaced for continued support from Original Equipment Manufacturer (OEM)’s.
List of proposed new goods and services to be procured, the plotting on map as to where their goods and services will be used: The list of proposed Capital Goods/Services /Materials are attached herewith for information along with CE Certificate viz. Shri. T.N.

tting on map as to where their goods and services will be used: The list of proposed Capital Goods/Services /Materials are attached herewith for information along with CE Certificate viz. Shri. T.N. Suresh Kumar, Chartered Engineer, Institution of Engineers (India) Calcutta, AM-78162/5 dated 23.02.1993. There are Six active units under the Developer of M/s. Wipro Ltd. The goods /materials shall be used in any of Towers inside the Campus as majorly consumables from indigenous procurement are covered as the said SEZ has been operational for over 19 years and most of the infrastructure is approaching near end of life. Justification for inclusion of the proposed new materials and services: The list of proposed new Material and Services are enclosed as Annexure – I & Annexure-II along with CE Certificate of Shri. T.N. Suresh Kumar, Chartered Engineer, Institution of Engineers (India) Calcutta AM-78162/5 dated 23.02.1993. The Developer has removed the proposed list of Imports supply valued at Rs.3220.00 lacs and Services for Transportation including Client and Employee commute valued at Rs.2700.00 lacs which was submitted vide letter dated 18.10.2024 (copy enclosed) and the queries raised in the UAC meeting held on 21.03.2025. The projection / enhancement of said material and services for Five years. The Specified Officer has stated upon verification of the premises of the Developer M/s. Wipro Limited, it is found that, the list of material and services mentioned in Annexure I & II are regularly required for maintenance and upkeepment of the facilities of the premises.

Developer M/s. Wipro Limited, it is found that, the list of material and services mentioned in Annexure I & II are regularly required for maintenance and upkeepment of the facilities of the premises. The estimated value of Material is Rs. 42.91 Crs and Services of 195.80 Crs totaling amounting Rs.238.71 Crs. and Duty foregone on the said value is Rs.46.74 Crs. The same would be procured by the Developer from Domestic Tariff Area (DTA). The Specified Officer has stated that the materials are apparently required for their Authorized operations of the said SEZ developer M/s Wipro Limited at their site. The approval sought for list of material may be considered subject to ascertainment of value based on actual value from procurement documents. 4. SO Report Dated 25.06.2026 - Further, the Specified Officer, vide report dated 25.06.2026 has provided following details in respect of admissibility of the proposed services to be procured: M/s. Wipro Ltd. SEZ, located at MIDC, Rajiv Gandhi InfoTech Park, Phase-II, Hinjewadi, Pune 411 057 in approximately Area 20.25 HA i.e. 50 Acers, inception of which is from 2006 onwards having 6 Active Units. 2. This Campus has capacity of 25,000 seats with actual count of Employees are 18,000 approximately. This facility also has contractual Partners for Security and upkeep of the whole premises. The Services required are as under:

25,000 seats with actual count of Employees are 18,000 approximately. This facility also has contractual Partners for Security and upkeep of the whole premises. The Services required are as under:

( i ) Repair and Maintenance Services – Included viz. Electrical, Mechanical, Heating Ventilation Air Condition (HVAC), Civil, Carpentry, Interior furnishing, Plumbing, Painting, Fridge, Water Cooler, Water Proofing, Fire Safety, Security Equipment, Water Purifiers, Kitchen Equipment’s etc. These Services required for daily day-to-day operations and Upkeep as the building is too old. (Value and Duty Foregone as per attached Annexure II Sr. No. 1) (Sample Invoices are attached) (ii) Integrated Facility Maintenance Services (IFMS) - Includes the Manpower Services i.e. Housing Keeping and Maintenance. The current Manpower is approx. 250 numbers including management fees. Sample Invoices (Monthly) are attached for information. (Value and Duty Foregone as per attached Annexure II Sr. No. 2 ). On perusal of Invoices it appears that, for 5 years’ it is Rs.71.05 Crs. after considering Service Level Agreement (SLA) else for 55% occupancy contract has been entered for Rs.83.50 Crs. for 5 years. (Sample Invoices are attached) (iii) Annual Maintenance Service(AMC) – These includes AMC contracts of Diesel Generator Set (DG Sets), Chiller Servicing, Lifts maintenance, UPS Maintenance, Cafeteria Dish Washing Machine, Walk-in Cooler, Precision Air Condition System (PAC), Fire Alarm System, FM-200 (Cylinders Pressure Checking) and Public Addressing System etc.

nance, UPS Maintenance, Cafeteria Dish Washing Machine, Walk-in Cooler, Precision Air Condition System (PAC), Fire Alarm System, FM-200 (Cylinders Pressure Checking) and Public Addressing System etc. Quarterly AMC of Rs.6,28,822.25 (This AMC is only for 3 Vendors on Sample basis i.e. DG, PAC & Chiller only etc.) (Value and Duty Foregone as per attached Annexure II Sr. No. 3). (Sample Invoices are attached) (iv) Sevage Treatment Plant (STP) Operation, Repairs and Maintenance Services: The STP is completely outsourced to third party i.e. CBRE South Asia Pvt. Ltd. for maintenance and repair as well. The monthly Billing i.e. only for maintenance fixed cost is Rs.3,69,045/- (i.e. Rs,2.21 Crs for 5 years) and other repair works like tank cleaning, removal of Sludge and disposal, Motor repairing and management fees etc. shall be at actuals and totally depends on output of STP i.e. approx. Rs.2 Crs. for 5 years. (Value and Duty Foregone as per attached Annexure II Sr. No. 4 ). (Sample Invoices are attached) (v) Environmental Monitoring Services: This is to major and asses Air, Water Soil and Noise Quality as a compliance for any Industries to ensure regulatory check on Monthly basis. Monthly Billing approximately Rs.1,01,530/- (Approx.Rs.61.00 Lakhs for 5 years) (Value and Duty Foregone as per attached Annexure II Sr. No. 5 ) . (Sample Invoices are attached) (vi) Courier Services: These services are continuously required for documents and Inter Unit Transfer of Capital Goods and Laptops for Business Continuity Plan (BSP) movement etc.

s are attached) (vi) Courier Services: These services are continuously required for documents and Inter Unit Transfer of Capital Goods and Laptops for Business Continuity Plan (BSP) movement etc. (Value and Duty Foregone as per attached Annexure II Sr. No. 6). (vii) Doctor, Nurse, Ambulance Services (OHC Services) : These services are mandatory required when strength of Employee is more than 10,000 Nos and the Campus is a host to variety of Reptiles, therefore there is need to have a primary Aid Centre for any exigency arising due to medical issues. (Value and Duty Foregone as per attached Annexure II Sr. No. 7). (viii) Food & Beverages Services (Manpower and food charges): The Campus operates an Executive Briefing Centre (EBC) that hosts prospective and existing Clients for Business Engagements aimed at strengthening customer relationships and supporting business growth. The EBC is supported by a dedicated team of five highly skilled resources responsible for managing client hospitality and ensuring seamless execution of customer requirements. The expenses incurred under this category are exclusively related to Business Meetings, Conferences, Training and Development Programs, Town-Hall Events, and Hospitality Services provided to both Domestic and International Clients, including prospective customers and existing Business Partners.

ces, Training and Development Programs, Town-Hall Events, and Hospitality Services provided to both Domestic and International Clients, including prospective customers and existing Business Partners. These expenses are directly associated with business operations and Client engagement activities. The estimated expenditure is as follows: Food & Beverage Charges: ₹11,94,642/- per month Annual Cost: ₹1,43,35,704/- Cost for 5 Years: ₹7,16,78,520/- Manpower Services (5 Dedicated Resources): ₹6,77,963/- per month Annual Cost: ₹81,35,556/-

Cost for 5 Years: ₹4,06,77,780/- Therefore, Wipro has required provisional expenses for Food & Beverages including Manpower Services is Rs.10 Crs. for 5 yrs. (Value and Duty Foregone as per attached Annexure II Sr. No. 8).
(ix) Miscellaneous Repairs and Maintenance Services: These includes Water Tank cleaning, Mulch Transfer, Debris Shifting’s, Scaffolding, Robotic Chamber Cleaning etc. (Value and Duty Foregone as per attached Annexure II Sr. No. 9).
(x) Legal and Professional Services: These services are continuously required for Statutory Compliances, ISO Audit, External Audit etc. (Value and Duty Foregone as per attached Annexure II Sr. No. 10).
( x i ) Professional Memberships/Subscriptions: This office has informed the Unit, that only EPCS Membership is applicable. (Value and Duty Foregone as per attached Annexure II Sr. No. 11).
(xii) Hazardous waste disposal service: For hazardous waste, Company has to pay the charges to Vendor viz. MEPL who is the Gov.

ue and Duty Foregone as per attached Annexure II Sr. No. 11).
(xii) Hazardous waste disposal service: For hazardous waste, Company has to pay the charges to Vendor viz. MEPL who is the Gov. authorized Vendor for collection and disposal. As and when Hazardous waste generated i.e. Coolant, Oil filters, Cotton Waste, Cotton Wool etc. (Value and Duty Foregone as per attached Annexure II Sr. No. 12).
(xiii) Security Manpower Outsourcing: The Wipro Campus spans approximately 20.25 Hectares (50 Acres) and comprises Six active operational units. To ensure the safety and security of employees, visitors, assets, and infrastructure, comprehensive security services are deployed on a 24x7 basis across the campus. Security personnel are engaged in multiple shifts in accordance with applicable Guard Board notifications and statutory requirements through reputed security service providers, including G4S, Unique Delta Force, Walson Securitas, and other authorized agencies.

ce with applicable Guard Board notifications and statutory requirements through reputed security service providers, including G4S, Unique Delta Force, Walson Securitas, and other authorized agencies. The scope of services includes: Physical security of the campus premises and facilities. Monitoring and maintenance of security equipment and systems. Inward and outward movement control of materials and assets. Access control and visitor management. Emergency response and incident management. Security escort services for female employees travelling in company-provided cabs after 8:00 PM, in line with employee safety requirements. General surveillance and protection of business operations. To effectively manage these responsibilities, approximately 280 to 300 security personnel are deployed across various categories and locations within the campus. The estimated expenditure for security services is as follows: Monthly Security Services Cost: ₹1,24,07,928/- Annual Security Services Cost: ₹14,88,95,136/- Estimated Cost for 5 Years: ₹74,44,75,688/- (approximately ₹74.45 Crore) (Value and Duty Foregone as per attached Annexure II Sr. No. 13). (Sample Invoices are attached) (xiv) Equipment /Security System Services (Surveillance/Access control/perimeter security, etc): Maintenance related to Security Department including CCTV, Cameras, Perimeter Fencing, Turnstile Machine etc. (Value and Duty Foregone as per attached Annexure II Sr. No. 14). (xv) Printing Services: Company related Logos, Boards, Digital Boards, Sign Boards etc. related to Business of Company.

hine etc. (Value and Duty Foregone as per attached Annexure II Sr. No. 14). (xv) Printing Services: Company related Logos, Boards, Digital Boards, Sign Boards etc. related to Business of Company. Monthly approximately Billing Rs.90,000/- (Value and Duty Foregone as per attached Annexure II Sr. No. 15). (xvi) Rental/Leased Services: Rent for leased HP Printers and Multi-Functional Devises etc. Approx. Billing Rs.1 lacs per month. (Value and Duty Foregone as per attached Annexure II Sr. No. 16). (xvii) Hospitality Services during Townhall / AHM / Event Management, if any: For Induction Training and High Delegate Visits (viz. Wipro Hierarchy), Employee Engagement related expenses etc. Training for Employee conducted weekly, monthly and quarterly. Approx billing for the said purpose is Rs.20 lakhs per year. (Value and Duty Foregone as per attached Annexure II Sr. No. 17). (Sample Invoices are attached).

  All the above services are essential for the effective operation and maintenance of the Campus, including Business

Support Functions, Security Services, Employee Training and Engagement Activities, Client Hospitality, and other operational requirements. 4. Estimated expenditure indicated against each service is approximate and has been derived based on prevailing contractual rates, historical expenditure trends, and projected operational requirements for the proposed period. The said estimates have been examined and certified by the Chartered Engineer. e.

ing contractual rates, historical expenditure trends, and projected operational requirements for the proposed period. The said estimates have been examined and certified by the Chartered Engineer. e. Recommendation: In view of the above, Approval Committee may consider the request of the Developer for approval of list of goods and services for their authroised operations as per Rule 12(2) of SEZ Rules, 2006.

2007-08 2008-09 2009-10 2010-11 2011-12 TOTAL FOB Value of Exports 90.00 180.00 190.00 200.00 210.00 870.00 FE Outgo 46.24 42.46 47.61 52.75 52.75 241.81 NFE 43.76 137.55 142.39 147.25 157.25 628.20 Year Export F.E. OUTGO

Projected

Actual Raw Material (Goods/Services) C.G. import Other outflow Projected Actual Projected Actual Actual 2007-08 90.00 255.04

200.00 32.66 0.00 2008-09 180.00 516.01

8.78 0.00 2009-10 190.00 474.23

1.91 0.00 2010-11 200.00 669.31

2.61 0.00 2011-12 210.00 1061.92

2.24 0.00 Total 870.00 2976.51 0.00 0.00

48.20 0.00 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. WIPRO Limited., Unit-I located at Plot No. 31, Rajiv Gandhi Infotech Park, Phase- II, Hinjewadi, Pune-411057, for the 18 years i.e. 5 years of 1st Block i.e. FY 2007-08 to 2011-12, 5 years of 2 nd Block i.e. FY 2012-13 to 2016-17 and 5 years of 3rd Block period i.e.

h Park, Phase- II, Hinjewadi, Pune-411057, for the 18 years i.e. 5 years of 1st Block i.e. FY 2007-08 to 2011-12, 5 years of 2 nd Block i.e. FY 2012-13 to 2016-17 and 5 years of 3rd Block period i.e. FY 2017-18 to FY 2021-22 ,3 years of 4 th Block period i:e FY 2022-23 to FY 2024-25. b. Specific Issue on which decision of AC is required: -
Monitoring of the performance of the unit for 5 years of 1 st Block i.e. FY 2007-08 to 2011-12 (including 2 months of FY 2006-07) 5 years of 2 nd Block i.e. FY 2012-13 to 2016-17 and 5 years of 3 rd Block period i.e. FY 2017-18 to FY 2021-22, 3 years of 4 th Block period i.e. FY 2022-23 to 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: - Performance as compared to projections: FY 2007-08 to FY 2011-12 Approved Projections for 1 st Block period (Rs in crores)

Performance as compared to projections: FY 2007-08 to FY 2011-12 (Rs. in crores)

Cumulative NFE achieved: (Rs. in crores)

jections for 1 st Block period (Rs in crores)

Performance as compared to projections: FY 2007-08 to FY 2011-12 (Rs. in crores)

Cumulative NFE achieved: (Rs. in crores)

Year Cumulative NFE Achieved Cumulative % NFE Achieved 2007-08 251.77 98.72% 2008-09 763.64 99.04% 2009-10 1233.54 99.06% 2010-11 1898.25 99.15% 2011-12 2955.35 99.29%

2012-13 2013-14 2014-15 2015-16 2016-17 TOTAL FOB Value of Exports 677.25 704.34 725.47 747.23 2333.44 5187.73 FE Outgo 2.74 2.85 2.93 3.02 3.21 14.75 NFE 674.51 701.49 722.54 744.21 2330.23 5172.98 Year Export F.E. OUTGO

Projected

Actual Raw Material (Goods/Services) C.G. import Other outflow Projected Actual Projected Actual Actual 2012-13 677.25 1675.61

47.38 8.36 0.00 2013-14 704.34 2049.05

5.09 0.00 2014-15 725.47 1646.43

4.03 0.00 2015-16 747.23 2122.22

13.06 0.00 2016-17 2333.44 2447.51

10.57 0.00 Total 5187.73 9940.82 0.00 0.00

41.11 0.00 Year Cumulative NFE Achieved Cumulative % NFE Achieved 2012-13 1669.95 99.66% 2013-14 3712.84 99.68% 2014-15 5352.70 99.66% 2015-16 7467.05 99.65% 2016-17 9905.62 99.65%

2017-18 2018-19 2019-20 2020-21 2021-22 TOTAL FOB Value of Exports 2164.66 2207.96 2252.12 2297.16 2343.10 11265 FE Outgo 0.70 0.71 0.73 0.74 0.76 3.64 NFE 2163.96 2207.25 2251.39 2296.42 2342.34 11261.36 Year Export F.E. OUTGO

Projected

Actual Raw Material (Goods/Services) C.G.

252.12 2297.16 2343.10 11265 FE Outgo 0.70 0.71 0.73 0.74 0.76 3.64 NFE 2163.96 2207.25 2251.39 2296.42 2342.34 11261.36 Year Export F.E. OUTGO

Projected

Actual Raw Material (Goods/Services) C.G. import Other outflow Projected Actual Projected Actual Actual 2017-18 2164.66 2600.00 0.00 0.00

6.87 0.00

Approved Projections 2nd Block period (Rs in crores)

Performance as compared to projections: (Rs in crores)

Cumulative NFE achieved: (Rs. in crores)

Approved Projections 3rd Block period (Rs in crores)

Performance as compared to projections: FY 2017-18 to FY 2021-22

20.40 2018-19 2207.96 2303.34 0.00 0.00 0.36 0.00 2019-20 2252.12 2210.46 0.00 0.00 1.33 0.00 2020-21 2297.16 2475.06 0.00 0.00 0.65 0.00 2021-22 2343.10 2617.77 0.00 0.00 0.98 0.00 Total 11265.00 12206.63 0.00 0.00 20.40 10.19 0.00 Year Cumulative NFE Achieved Cumulative % NFE Achieved 2017-18 2593.65 99.76% 2018-19 4891.48 99.76% 2019-20 7096.48 99.76% 2020-21 9566.29 99.76% 2021-22 12178.93 99.77%

2022-23 2023-24 2024-25 2025-26 2026-24 TOTAL FOB Value of Exports 3311.12 3344.23 3377.68 3411.45 3445.57 16890.05 FE Outgo 6.62 6.69 6.76 6.82 6.89 33.78 NFE 3304.50 3337.54 3370.92 3404.63 3438.68 16856.27 Year Export F.E. OUTGO

Projected

Actual Raw Material (Goods/Services) C.G.

68 3411.45 3445.57 16890.05 FE Outgo 6.62 6.69 6.76 6.82 6.89 33.78 NFE 3304.50 3337.54 3370.92 3404.63 3438.68 16856.27 Year Export F.E. OUTGO

Projected

Actual Raw Material (Goods/Services) C.G. import Other outflow Projected Actual Projected Actual Actual 2022-23 3311.12 2090.17

30.15 4.89 0.00 2023-24 3344.23 2065.77

1.52 0.00 2024-25 3377.68 937.98

46.87 0.00 Total 10033.03 5093.92 0.00 0.00 30.15 53.28 0.00 Year Cumulative NFE Achieved Cumulative % NFE Achieved 2022-23 2085.38 99.77% 2023-24 4146.73 99.78% 2024-25 5075.99 99.65% Cumulative NFE achieved: (Rs. in crores)

Approved Projections 4th Block period (Rs in crores)

Performance as compared to projections: FY 20 22-23 and FY 2024-25

Cumulative NFE achieved: (Rs. in crores)

Employment Achievement as on 31.03.2025 Projected Achieved Male – 3500 Female –1885 Total -5385 Male - 275 Female - 183 Total - 458 As on 31.03.2025

LOA No. & Date SEEPZ-SEZ/NEWSEZ/WIPRO/01/2007 Dated 18.01.2007.

vement as on 31.03.2025 Projected Achieved Male – 3500 Female –1885 Total -5385 Male - 275 Female - 183 Total - 458 As on 31.03.2025

LOA No. & Date SEEPZ-SEZ/NEWSEZ/WIPRO/01/2007 Dated 18.01.2007.

Location of Unit Plot No. 31, Rajiv Gandhi Infotech Park, Phase-II, Hinjewadi, Pune- 411057 Validity of LOA 31.01.2027 Item(s) of manufacture/ Services Computer Software and IT Enabled Services

Date of commencement of production 01.02.2007 Execution of BLUT Rs 414.44 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 No. of employees as on 31.03.2025

458 (275- Men, 183- Women) Area allotted (in sq. ft.) 341149.77 Sq. ft. Area available for each employee per sq. ft. basis (area / no. of employees) 744.87 Sq. ft Investment till date

Building 00 Plant & Machinery 86.45 Crores Quantity and value of goods exported under Rule 34 (unutilized goods) NA Value Addition during the monitoring period NA

.87 Sq. ft Investment till date

Building 00 Plant & Machinery 86.45 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. No

FY Date of filling Last date of filling Delay 2007- 08 04.09.2008 30.06.2008 2 Months 5 days 2008- 09 02.09.2009 30.06.2009 2 Months 3 days 2009- 10 01.07.2010 30.06.2010 1 day 2011- 12 07.04.2014 30.06.2012 21 Months 8 days 2014- 15 17.07.2015 30.06.2015 17 days 2015- 16 05.07.2016 30.06.2016 5 days Total delay 26 months and 9 days

Report of the Specified Officer:

Specified Officer had submitted a verification report dated 15.04.2026 in respect of the monitoring of the performance of the unit since inception. Upon perusal of the said report, it was observed that various data set in the report such as deemed export, Raw Material, Total Duty Forgone, Details of capital goods cleared in DTA has been submitted from 2017-18 to 2024-25 rather than from 2007-08 to 2024-25 (i.e. the monitoring period). Accordingly, an email dated 20.04.2026 was sent to the SO regarding the same.

d in DTA has been submitted from 2017-18 to 2024-25 rather than from 2007-08 to 2024-25 (i.e. the monitoring period). Accordingly, an email dated 20.04.2026 was sent to the SO regarding the same. 2. The Authroised Officer, Wipro SEZ vide email dated 20.04.2026 submitted the following : "The data such as deemed export, Raw Material, Total Duty Forgone, Details of capital goods cleared in DTA from 2007-08 to 2016-17 cannot be provided as the said data is 15-20 years back which is not available with unit as well as this office record. The data on NSDL is also not available completely for the said years so its creates a challenge to verify the data for any deficiencies. It is also very difficult to retrieve the data from NSDL site. In r/o Raw Material, the unit is into IT/ITES hence no Raw Material has been import or procured during the said period, so same is NIL. It is verified, the Units NFE is positive during the said years and Block Period. The data in respect of DTA Sale of Service in INR is already submitted in the Verification Report. Efforts have been taken for preparation of these verification report on available records with this office as well as online data available on site. The unit has provided all CA Certified copies of APR for the period 2007-08 to 2016-17. Therefore, based on the available data and CA Certified Copies of APR, it is kindly requested to take up the matter of monitoring in UAC meeting for decision considering the aging of the reports. " 3.

refore, based on the available data and CA Certified Copies of APR, it is kindly requested to take up the matter of monitoring in UAC meeting for decision considering the aging of the reports. " 3. Further the Specified Officer submitted a revised report dated 27.04.2026 and the same is as below : The Unit has stated that, due to technical issues the information from the inception to 31st March 2017 are unable to retrieve the detailed backup data for export figures. The personnel’s responsible for handling these activities during the relevant period for no longer associated with the company. As per Rule 22(2) of SEZ Rules, 2006 the Unit is required to preserve account/ records and documents for a period of Seven Years from the end of the relevant financial year. Therefore, Unit has submitted the Chartered Accountant Certified copies of Annual Performance Report for the period from 2007-08 to 2016-17. The submission of data for the period from 2017-18 to 2024-25 of the Unit has been verified and details thereof are as under: Export From the year 1st April 2007 to 31st March 2025 (Rs. in Cr.)

on of data for the period from 2017-18 to 2024-25 of the Unit has been verified and details thereof are as under: Export From the year 1st April 2007 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 2007-08 252.14 Data Not available

The detailed backup data for export figures is not available with Unit, therefore the reason for difference is not able to provide by the Unit. The CA certified copies of APR are attached for the period from 2007-08 to 2016-16. 2008-09 516.01 Data Not available

2009-10 474.23 Data Not available

2010-11 669.31 Data Not available

2011-12 1061.92 Data Not available

2012-13 1675.60 Data Not available

2013-14 2049.05 Data available Only from January 14 to March 2014

2014-15

1646.43 792.84 853.59 2015-16

2122.22 778.194 1344.026 2016-17

2447.51 193.15 2254.36 2017-18 2600.0023 1145.4805 1454.5218 (+ 0.0000) Difference on account of Exchange rate ( -130.2700) Credit Notes issued (+1584.7918) Onsite Services

2018-19 2303.3407 855.4010 1447.9397 (+ 0.00) Exchange rate ( -27.7120) Credit Notes issued (+1475.6517) Onsite Services

2019-20 2210.4600 841.9509 1368.5091 (+ 0.00) Exchange rate ( -63.7693) Credit Notes issued (+1432.2784) Onsite Services

change rate ( -27.7120) Credit Notes issued (+1475.6517) Onsite Services

2019-20 2210.4600 841.9509 1368.5091 (+ 0.00) Exchange rate ( -63.7693) Credit Notes issued (+1432.2784) Onsite Services

2020-21 2475.0665 977.1097 1497.9568 (+ 0.00) Exchange rate ( -47.4386) Credit Notes issued (+1545.3953) Onsite Services

2021-22 2617.7676 1007.3469 1610.4208 (+ 0.00) Exchange rate ( -64.3522) Credit Notes issued (+1674.7730) Onsite Services

2022-23 2090.1654 1134.7032 955.4622 (+ 0.00) Exchange rate ( -133.2030) Credit Notes issued (+1088.6652) Onsite Services

2023-24 2065.7709 676.5881 1389.1828 (+ 0.00) Exchange rate ( -52.5533) Credit Notes issued (+1441.7361) Onsite Services

2024-25 929.7225 389.3000 536.48 (+ 3.9400) Exchange rate (- 19.2300) Credit Notes issued (+ 555.7000) Onsite Services *** Note: Deemed Export (Values of supplies made under Rule 53A (‘a’ to ‘k’)
Year/ Period Figures as per APR (Rs.in Crs) Remarks 2007-08 0

2008-09 0

2009-10 0

2010-11 0

2011-12 0

2012-13 0

2013-14 0

2014-15 150.80 Revised APR submitted physically (hard copy) vide their letter dated 29.09.2022 to Pune Cluster SEZ office on 30.09.2022. 2015-16 284.52 Revised APR submitted physically (hard copy) vide their letter dated 29.09.2022 to Pune Cluster SEZ office on 30.09.2022. 2016-17 48.02

2017-18 91.2181

2018-19 143.6239

2019-20 284.1744

2020-21 342.6395

2021-22 433.1747

2022-23 421.8905

2023-24 153.3437

2024-25 8.2560

TOTAL 2361.6608

e on 30.09.2022. 2016-17 48.02

2017-18 91.2181

2018-19 143.6239

2019-20 284.1744

2020-21 342.6395

2021-22 433.1747

2022-23 421.8905

2023-24 153.3437

2024-25 8.2560

TOTAL 2361.6608

Earlier when unit was update / enter the figures of DTA Sale and Foreign Currency Sale in online APR, the System was taking consilidated figures. Therefore, there was no bifurcation reflected. From 2017-18 there was a column added under Rule 53A(a' to K')
Therefore, the figures have been verified from the Unit and DTA Sale in INR and Sale in Foreign Currency is bifurcated yearwise and submitted updated figures. Please consider the same for monitoring. Import (Capital Goods including procurement done on IUT (from SEZ, EOU, STPI, EHTP) basis:
From the year 1st April 2017 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

April 2017 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

2007-08 32.66

The detailed backup data for export figures is not available with Unit, therefore the reason for difference is not able to provide by the Unit. The CA certified copies of APR are attached for the period from 2007-08 to 2016-16. 2008-09 8.78

2009-10 1.91

2010-11 2.61

2011-12 2.78

2012-13 8.40

2013-14 12.46

2014-15 50.68

2015-16 239.52

2016-17 272.19

2017-18 6.9774 8.3474 -1.3699 (1). 171700758456 and 171700757185 assessed on 29.03.2017 but bonded on 03.04.2017 with Bond Number 1009 and 1010 - INR 0.0328 (2). 171800786710 assessed on 28.03.2018 but bonded 02.04.2018 under Bond Number 1164 for INR 0.0075 (3). CSM transaction for Rs. 1.4090 not considered in APR (4). 171700768621 assessed on 29.03.2018 but bonded on 07.04.2018 with Bond Number 1011 - INR 0.0135 2018-19 3.8576 3.8501 0.0075 171800786710 assessed on 28.03.2018 but bonded on 02.04.2018 under Bond Number 1164 2019-20 3.8408 3.8408 0.0000 Nil 2020-21 1.1657 1.1591 0.0066 The difference of INR 0.0066 is on account of 1.

0075 171800786710 assessed on 28.03.2018 but bonded on 02.04.2018 under Bond Number 1164 2019-20 3.8408 3.8408 0.0000 Nil 2020-21 1.1657 1.1591 0.0066 The difference of INR 0.0066 is on account of

Difference of INR 65493.00 in APR and SEZ Online Dump for request ID number 172001243315. 2021-22 1.7035 1.7035 0.0000 Nil 2022-23 5.1293 5.1293 0.0000 Nil (Assessable Value considered instead of CIF) 2023-24 3.7845 3.7845 0.0000 Nil 2024-25 0.2217 1.3979 1.1762 Nil Raw Material From the year 1st April 2017 to 31st March 2025 Year/ Period Figures as per APR Figures as per SEZ Online / Customs Records Difference, if any Reason for Difference / Remarks 2017-18 0.00 0.00 0.00 Nil 2018-19 0.00 0.00 0.00 Nil 2019-20 0.00 0.00 0.00 Nil 2020-21 0.00 0.00 0.00 Nil 2021-22 0.00 0.00 0.00 Nil 2022-23 0.00 0.00 0.00 Nil 2023-24 0.00 0.00 0.00 Nil 2024-25 0.00 0.00 0.00 Nil

Year Men Women Others Total Projected 5 Yrs (2017 to 2022) 4374 1875 0 6249 Achieved (2017 to 2022) 3394 1828 0 5222 Projected 5 Yrs (2022 to 2027) 3500 1885 0 5385 Achieved at end of 31st March 2025 275 183 0 458 Unit is into Service Industry IT & ITES, hence no Raw Material was imported or procured by us them till date. BLUT
1 Value of BLUT Executed (Duty foregone) (including for CG / Raw Material / Services)

TOTAL Duty value of BLUT Executed

Bond Balance

  (Rs.

egone) (including for CG / Raw Material / Services)

TOTAL Duty value of BLUT Executed

Bond Balance

  (Rs. In Cr)

BLUT Date CG & Services DutyForegone BLUT1 02.02.2007 88.00 18.03 BLUT2 21.08.2017 13.52 3.21 BLUT3 05.09.2019 83.43 23.08 BLUT4 05.07.2022 229.49 45.22 Total

414.44 89.54 2 Total Duty Foregone on goods & services procured. Category Wise: Year Wise details for the monitoring period i.e 1st April 2017 to 31st March 2024 (Rs. In Cr) Year Goods Service Imp. Ind. Imp. Ind. 2017-18 2.1972 0.3151 0.0000 0.0000 2018-19 1.0668 0.6822 0.0000 0.0000 2019-20 1.4217 2.0657 0.0000 0.0000 2020-21 0.3180 2.5345 0.0000 0.0000 2021-22 0.3147 2.7157 0.0000 0.0000 2022-23 1.2133 2.1432 0.0000 0.5942 2023-24 1.6715 0.0758 0.0000 1.6912 2024-25 0.5719 0.0604 0.0000 0.4246 Total 8.7751 10.5926 0.0000 2.71 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)

gnments 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 31.03.2024) To cross-check the same and verify whether necessary permission from AD Bank / RBI has been obtained. NA (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 filed.

(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 (h) Whether unit has filed any request for Cancellation of Softex No Cancellation (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 2007-08 5.89 2008-09 2.43 2009-10 87.29 2010-11 113.35 2011-12 51.93 2012-13 11.66 2013-14 37.88 2014-15 63.72 2015-16 52.71 2016-17 302.32 2017-18 380.5719 2018-19 332.8624 2019-20 231.8378 2020-21 287.5356 2021-22 323.4256 2022-23 223.7144 2023-24 57.5155 2024-25 1.8475 Total 2568.4907

37.88 2014-15 63.72 2015-16 52.71 2016-17 302.32 2017-18 380.5719 2018-19 332.8624 2019-20 231.8378 2020-21 287.5356 2021-22 323.4256 2022-23 223.7144 2023-24 57.5155 2024-25 1.8475 Total 2568.4907

(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 A.V. Duty Paid 2017-18 0.0220 0.0065 2018-19 0.3417 0.0171 2019-20 0.2212 0.0136 2020-21 0.0066 0.0003 2021-22 0.5788 0.0424 2022-23 1.4421 0.3104 2023-24 0.7416 0.2260 2024-25 0.1955 0.0605 Total 3.5292 0.6768 (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 produce and approved for endorsement by the SO office. (n) Whether unit has filed all DTA procurement w.r.t.

al by the SO Office.

All the DSPF for Service procured upto to 2024-25 received are produce 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.

ailing 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 e. Recommendation:

The Unit has achieved export revenue of Rs. 2976.51 Crores as against projected export of Rs. 870.00 Crores and has achieved Positive Cumulative NFE of Rs. 2955.35 Crores in 1st Block period i.e. FY 2007-08 (including 2 months of 2006-07) to 2011-12. The Unit has achieved export revenue of Rs. 9940.82 Crores as against projected export of Rs. 5187.73 Crores and has achieved Positive Cumulative NFE of Rs. 9905.62 Crores in 2nd Block period i.e. FY 2012-13 to 2016- 17. The Unit has achieved export revenue of Rs. 12206.63 Crores as against projected export of Rs. 11265.00 Crores and has achieved Positive Cumulative NFE of Rs.12178.93 Crores in 3rd Block period i.e. FY 2017-18 to 2021-22. The Unit has achieved export revenue of Rs. 5093.92 Crores as against projected export of Rs. 10033.03 Crores and has achieved Positive Cumulative NFE of 5075.99 Crores in 3 years i.e. FY 2022-23- FY 2024-25 of 4 th Block period. As per SO report the unit has provided services in DTA against the payments received in INR. Details of DTA sales as per SO report are as under: Year DTA Sale in INR As per SO Report (Rs.

ock period. As per SO report the unit has provided services in DTA against the payments received in INR. Details of DTA sales as per SO report are as under: Year DTA Sale in INR As per SO Report (Rs. In Cr.) 2007-08 5.89 2008-09 2.43 2009-10 87.29 2010-11 113.35 2011-12 51.93 2012-13 11.66 2013-14 37.88 2014-15 63.72 2015-16 52.71 2016-17 302.32 2017-18 380.5719 2018-19 332.8624 2019-20 231.8378 2020-21 287.5356 2021-22 323.4256 2022-23 223.7144 2023-24 57.5155 2024-25 1.8475 Total 2568.4907

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 SO report the unit has 458 employees (Men-275, Women-183) as on 31.03.2025. It is observed that there is delay in Filing of APRs for 6 years with a delay of around 26 months and 9 days (as tabulated above). It is observed that in respect of the APRs for the monitoring period, the unit has submitted the incorrect values of

APRs for 6 years with a delay of around 26 months and 9 days (as tabulated above). It is observed that in respect of the APRs for the monitoring period, the unit has submitted the incorrect values of immortized capital goods resulting in incorrect value of NFE in the APRs. UAC may direct the unit to revise the APR with correct details. Approval Committee may kindly monitor the performance of the unit for the 18 years i.e. 5 years of 1 st Block i.e. FY 2007-08 to 2011-12, 5 years of 2 nd Block i.e. FY 2012-13 to 2016-17 and 5 years of 3 rd Block period i.e. FY 2017-18 to FY 2021-22 ,3 years of 4th Block period i.e. FY 2022-23 to FY 2024-25, in terms of Rule 54 of SEZ Rules, 2006.

2016-17 2017-18 2018-19 2019-20 2020-21 TOTAL FOB Value of Exports 4.81 4.91 5.03 5.15 5.27 25.17 FE Outgo 0.21 0.22 0.22 0.23 0.24 1.12 NFE 4.60 4.69 4.81 4.92 5.03 24.05 Year Export F.E. OUTGO

Projected

Actual Raw Material (Goods/Services) C.G. import Other outflow Projected Actual Projected Actual Actual 2020-21 5.27 32.78 0.00 0.00 2.14 0 0.00 Year Cumulative NFE Achieved Cumulative % NFE Achieved 2020-21 75.89 98.38% 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-IV located at Tower S2, 1st and 2nd Floor, D Wing, Plot No 31, RGIP, Phase II, Hinjewadi, Pune -411057, for the 5 th year i.e. FY 2020-21 of 2 nd block period and 5 years of the 3 rd Block period of FY 2021-22 to FY 2025-26. b. Specific Issue on which decision of AC is required: -
Monitoring of the performance of the unit for 6 years i.e. 5th year i.e. FY 2020-21 of 2 nd block period 5 years of the 3 rd Block period of FY 2021-22 to FY 2025-26, 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 in 2 nd Block period: FY 2016-17 to FY 2020-21 Approved Projections (Rs in crores)

Performance as compared to projections: FY 2020-21 (Rs in Crores)

Cumulative NFE achieved: FY 2020-21 (Rs. In Crores)

(Rs in crores)

Performance as compared to projections: FY 2020-21 (Rs in Crores)

Cumulative NFE achieved: FY 2020-21 (Rs. In Crores)

2021-22 2022-23 2023-24 2024-25 2025-26 TOTAL FOB Value of Exports 17.39 17.57 17.74 17.92 18.10 88.72 FE Outgo 0.79 0.79 0.00 1.58 0.00 3.16 NFE 16.60 16.78 17.74 16.34 18.10 85.56 Year Export F.E. OUTGO

Projected

Actual Raw Material (Goods/Services) C.G. import Other outflow Projected Actual Projected Actual Actual 2021-22 17.39 0.77 0.00 0.00

3.16

0 0.00 2022-23 17.57 21.31 0.00 0.00 0.25 0.00 2023-24 17.74 69.21 0.00 0.00 1.87 0.00 2024-25 17.92 42.69 0.00 0.00 14.66 0.00 2025-26 18.10 0.00 0.00 0.00 -0.013 0.00 Total 88.72 133.98 0.00 0.00 3.16 16.767 0.00 Year Cumulative NFE Achieved Cumulative % NFE Achieved 2021-22 0.66 86.06% 2022-23 21.93 99.33% 2023-24 90.93 99.60% 2024-25 131.93 98.48% 2025-26 130.26 97.23%

Performance as compared to projections in 3 rd Block period: FY 2021-22 to FY 2025-26 Approved Projections (Rs in crores)

Performance as compared to projections for 3rd Block period (Rs in Crores)

Cumulative NFE achieved: (Rs. In Crores)

Employment Achievement: FY 2025-26
Projected Achieved Male – 53 Female – 29 Total - 82 Male – 00 Female- 00 Total –00 As on 31.03.2025

Name of the Unit Wipro Limited (Unit IV) LOA No.

es)

Employment Achievement: FY 2025-26
Projected Achieved Male – 53 Female – 29 Total - 82 Male – 00 Female- 00 Total –00 As on 31.03.2025

Name of the Unit Wipro Limited (Unit IV) LOA No. & Date SEZ/PUNE/1H/2010-11 Dated 16.12.2010 Location of Unit Tower S2, 1st and 2nd Floor, D Wing, Plot No 31, Wipro Ltd- SEZ, Rajiv Gandhi Infotech Park, Hinjewadi, Phase II, Pune- 411057. Validity of LOA 30.01.2026

Item(s) of manufacture/ Services IT/ITES

Date of commencement of production 31.01.2011 Execution of BLUT Rs 6.8241Crores Outstanding Rent dues NA Labour Dues NA Validity of Lease Agreement Captive unit with developer holding lease from MIDC (95 years) 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 31.03.2024 0 Area allotted (in sq. ft.) 21150 Sq. ft. Area available for each employee per sq. ft. basis (area / no. of employees) NA Investment till date

Building 0.00 Plant & Machinery 0.00 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 19.05.2026 has reported the following: Export From the year 1st April 2020 to 31st March 2026 ( Rs.

pecified Officer vide his report dated 19.05.2026 has reported the following: Export From the year 1st April 2020 to 31st March 2026 ( Rs. in Cr.) Year/ Period Figures reported in APR (FOB Value) Figures as per Softex / Customs Records Difference, if any Reason for Difference / Remarks 2020-21 32.7762 18.2272 14.5490 (+ 0.0000) Exchange rate (- 0.7835) Credit Notes issued (+ 15.3324) Onsite Services

2021-22 0.7680 0.5967 0.1713 (+ 0.0000) Exchange rate (- 0.0561) Credit Notes issued (+ 0.2274) Onsite Services 2022-23 21.3066 10.1867 11.1199 (+ 0.0000) Exchange rate (- 3.0592) Credit Notes issued (+ 14.1791) Onsite Services 2023-24 69.2146 2.1400 67.0746 (+ 0.0000) Exchange rate (- 0.1611) Credit Notes issued (+ 67.2357) Onsite Services 2024-2025 42.1755 0.00 42.1755 (+ 0.00) Exchange rate (- 1.4807) Credit Notes issued (+ 43.6563) Onsite Services 2025-26 0.0000 0.0000 0.0000 (+ 0.00) Exchange rate (- 0.0000) Credit Notes issued (+ 0.0000) Onsite Services *** Note: Deemed Export (Values of supplies made under Rule 53A (‘a’ to ‘k’) Year/ Period Figures as per APR Remarks 2020-21 0.1171

2021-22 0.1551

2022-23 0.0208

2023-24 0.8852

2024-25 0.5102

2025-26 0.0000

Total 1.6884

Import (Capital Goods including procurement done on IUT (from SEZ, EOU, STPI, EHTP) basis: From the year 1st April 2020 to 31st March 2026 (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 2020-21 0.0000 0.0000 Nil

2021-22 0.0000 0.0000 Nil

2022-23 0.2589 0.2589 Nil

2023-24 1.8721 1.8721 Nil

2024-25 14.5368 14.5368 Nil

2025-26 0.0000 0.0000 Nil

Raw Material From the year 1st April 2020 to 31st March 2026 Year/ Period Figures as per APR Figures as per SEZ Online / Customs Records Difference, if any Reason for Difference / Remarks 2020-21

2021-22

2022-23

2023-24

2024-25

2025-26

Unit is into Service Industry IT & ITES, hence no Raw Material was imported or procured by us them till date. BLUT
1 Value of BLUT Executed (Duty foregone) (including for CG / Raw Material / Services)

TOTAL Duty value of BLUT Executed

Bond Balance (Rs.

g for CG / Raw Material / Services)

TOTAL Duty value of BLUT Executed

Bond Balance (Rs. In Cr) BLUT Date CG & Services Duty Foregone BLUT1

BLUT2 22.04.2014 26.2523 3.9500 BLUT3 03.09.2021 13.6890 2.8741 Total

39.9413 6.8241 2 Total Duty Foregone on goods & services procured. Category Wise:

Year Wise details for the monitoring period i.e 1st April 2020 to 31st March 2026 (Rs. In Cr) Year Goods Service Imp. Ind. Imp. Ind. 2020-21 0.0000 0.0000 0.0000 0.000 2021-22 0.0000 0.0000 0.0000 0.000 2022-23 0.0622 0.0322 0.0000 0.0203 2023-24 0.8230 0.1437 0.0000 0.2334 2024-25 6.3904 0.1364 0.0000 0.1799 2025-26 0.0000 0.0702 0.0000 0.1056 Total 7.2756 0.3825 0.0000 0.5392 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

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

Year Men Women Others Total Projected for Yrs (2020-21 to 2025-26) 53 29 0 82 Achieved at end of 31st January 2026 0 0 0 0 (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 31.03.2026) To cross-check the same and verify whether necessary permission from AD Bank / RBI has been obtained 2020-21 - NIL 2021-22 - NIL 2022-23 - NIL 2023-24 - NIL 2024-25 - NIL 2025-26 - 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. 2020-21 - All Softex filed. 2021-22 - All Softex filed. 2022-23 - All Softex filed. 2023-24 - All Softex filed. 2024-25 - No Softex filed during 2024-25. 2025-26 - No Softex filed during 2025-26. (g) Whether all Softex has been certified, if so till which month has the same been certified.

ll Softex filed. 2024-25 - No Softex filed during 2024-25. 2025-26 - No Softex filed during 2025-26. (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 2020-21 - All Softex Certified. 2021-22 - All Softex Certified. 2022-23 - All Softex Certified. 2023-24 - All Softex Certified. 2024-25 - N.A. 2025-26 - N.A. (h) Whether unit has filed any request for Cancellation of Softex 2020-21 - No Cancellation 2021-22 - No Cancellation. 2022-23 - No Cancellation. 2023-24 - No Cancellation. 2024-25 - N.A. 2025-26 - N.A. (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 2020-21 13.9547 2021-22 0.1755 2022-23 0.0000 2023-24 0.0000 2024-25 0.0000 2025-26 0.0000 TOTAL 14.1302

If yes, details thereof (year wise details to be provided) Yes. ( Rs. In Cr) Year INR 2020-21 13.9547 2021-22 0.1755 2022-23 0.0000 2023-24 0.0000 2024-25 0.0000 2025-26 0.0000 TOTAL 14.1302

(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 E-waste / Scrap into DTA: (Rs. In Cr) FY A.V. Duty Paid 2020-21 0.0000 0.0000 2021-22 0.0000 0.0000 2022-23 0.0000 0.0000 2023-24 0.0000 0.0000 2024-25 0.0000 0.0000 2025-26 0.7834 0.3444 Total 0.7834 0.3444 (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 2025-26 received are produce 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.

eived are produce 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 Authorized 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 e. Recommendation: The Unit has achieved export revenue of Rs. 32.78 crores as against projected export of Rs. 5.27 crores in 5th year i.e. FY 2020-21 of the 2nd Block period of FY 2016-17 to FY 2020-21. The unit has also achieved a Positive NFE of Rs.75.89 Crores on Cumulative basis at the end of 5 th year (FY 2020- 21) of 2nd Block period which is 315 % of the projected NFE during the block. The Unit has achieved export revenue of Rs.

NFE of Rs.75.89 Crores on Cumulative basis at the end of 5 th year (FY 2020- 21) of 2nd Block period which is 315 % of the projected NFE during the block. The Unit has achieved export revenue of Rs. 133.98 crores as against projected export of Rs. 88.72 crores in 5 years i.e. FY 2021-22 to FY 2025-26 of the 3rd Block period. The unit has also achieved a Positive NFE of Rs.130.26 Crores on Cumulative basis at the end of 5 th year (FY 2025-26) of 3rd Block period which is 152% of the projected NFE during the block. As per the SO Report the unit has NIL employment as on 31.03.2026. As per SO report the unit has provided services in DTA against the payments received in INR,

Year Value in Cr. 2020-21 13.9547 2021-22 0.1755 2022-23 0.00 2023-24 0.00 2024-25 0.00 2025-26 0.00 Total 14.1302 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. Unit may be requested to revise the APRs of the monitoring period.

‘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. Unit may be requested to revise the APRs of the monitoring period. with correct amortized value of capital goods. The Approval Committee may like to monitor the performance of the Unit for the 5th year i.e. FY 2020-21 of 2 nd block period and 5 years of the 3rd Block period of FY 2021-22 to FY 2025-26 in terms of Rule 54 of SEZ Rules, 2006.

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