13/12/2023 — 01-minutes-eon-i

E File No.S-SEZ-MINSOEON1/1/2022-JDCP Minutes of the 114% Meeting of the Approval Committee held under the Chairmanship of Shri Rajesh Kumar Mishra, Zonal Development Commissioner SEEPZ-SEZ, Mumbai for Sector Specific Special Economic Zone for IT/ITES of M/s. EON Kharadi Infrastructure Pvt. Ltd.Phase-I SEZ, Kharadi, Pune, held on 05.12.2023 1 [Name of the SEZ IM/s. EON Kharadi Infrastructure Pvt. Ltd.-SEZ, Phase I 2 |Sector IT/ITES 3 [Meeting No. 114th 4 [Date 05.12.2023 Members present Sr [Name and Designation Department (S/Shri.) 1 mt. Mital Hiremath Pune Cluster SEZ, Pune oint Development Commissioner 2 5079. Sandeep Sathe, INominee of Income Tax, Pune IDCIT-Circle 4, Pune 3 |Dr. Dileeraj Dabhole, INominee of DGFT, Pune IDeputy DGFT 4 |Smt. Malathi J. Nair INominee of Customs, Pune uperintendent Special Invitee Sr [Name and Designation Department 1 Shri Shambhu Dayal Meena Specified Officer, SEZ|ISEEPZ-SEZ, Pune Pune Cluster luster Agenda Item No.01: Confirmation of the Minutes of the 113th meeting held on 21.09.2023 After deliberation, the Committee confirmed the minutes of the 113th meeting of Approval Committee held on 21.09.2023. Agenda Item No.02: Monitoring of Performance for M/s. Allianz Technology SE After deliberation, the committee monitored the performance of the unit, in terms of Rule54 of SEZ Rule, 2006, for the period of 2nd block period i.e. from FY 2018-19 to FY 2022-23. The committee noted that, the unit has achieved Export of Rs. 842.26 Crores and positive NFE of Rs. 568.08 Crores on cumulative basis. The unit has achieved employment of 564 (Men-363, Women-201) employees. Further, the committee has directed the unit to revise the APR for FY 2019- 20, as the unit has mentioned incorrect imported value in APR 330

1/3355/2023 3 a तक टन Agenda Item No.03: Application for Approval of appointment of service provider in 1/o cafeteria. submitted by M/s. Mphasis Lid. After deliberation, the Approval committee approved the, proposal for appointment of service provider in r/o Cafeteria in terms of Instruction No. 95 Dated 11.06.2019 issued by MOC&I, as details below: Approved Services. Sr. Facility Vendor Name Location Area in No. Sq.ft. 1 afeteria Services |Amit Plot no. 1, Wing 3 Ground Floor,| 100 * Snacks Enterprises luster C EON Kharadi Phase-I| sq.ft. * MRP SEZ product * Mini Meals * Tea & Coffee * Fruits & Juices Agenda Item No.04: Application for approval of Change in shareholding of the Company pursuant to the Amalgamation, submitted by M/s. Octaserv Technologies Pvt. Ltd. After deliberation, the committee approved the proposal for Change in shareholding of the Company pursuant to the Amalgamation, in terms of Instruction No. 109 dated 18.10.2021, as detailed below: Approved shareholding pattern: Name of the Shareholders Shareholding pattern after the Amalgamation No. of Shares Value (INR) % 3ES Innovation Inc. 1,81,49,620 18,14,96,200 99.99 Aucerna Intermediate Holdings 1 10 0.01 Total 1,81,49,621 18,14,96,210 100 The approval is subject to the conditions as laid down in Instruction No. 109, as applicable, issued by MOC&I a. Seamless continuity of the SEZ activities with unaltered responsibilities and obligations for the altered entity; b. Fulfilment of all eligibility criteria applicable, including security clearances etc. by the altered entity and its constituents; c. Applicability of and compliance with all Revenue/Company Affairs/SEBI etc. Act/Rules which regulate issues like capital gains, equity change, transfer, taxability etc. d. Full financial details relating to change in equity/merger, demerger,

1/3355/2023 h. File No.S-SEZ-MINSOEON1/1/2022-JDCP amalgamation or transfer in ownership etc. shall be furnished immediately to Member (IT&R), CBDT, Department of Revenue and to the jurisdictional Authority. . The assessing officer shall have the right to assess the taxability of the gain/loss arising out of the transfer of equity or merger, demerger, amalgamation, transfer in ownerships etc. as may be applicable and eligibility for deduction under relevant sections of the Income Tax Act, 1961. The applicant shall comply with relevant State Government laws, including those relating to lease of land, as applicable. . The applicant shall furnish details of PAN and jurisdictional assessing office of the unit to CBDT. The applicant shall be recognized by the new name or such arrangement in all the records. Meeting ended with a vote of thanks to the Chair. ra a (Rajesh ar Mishra, IRS) Chairman-cum- Development Commissioner 337