Minutes of Approval Committee meeting for SEZ Pune Cluster held on 09 February 2024. — 01-eon-i-minutes

File No.S-SEZ-MINSOEON1/1/2022-JDCP Chairmanship of Zonal Development Commissioner SEEPZ-SEZ, Mumbai for Sector Specific Special Economic Zone for IT/ITES of M/s. EON Kharadi Infrastructure Pvt. Ltd.-Phase-I SEZ, Kharadi, Pune, held on 09.02.2024 1 [Name of the SEZ IM/s. EON Kharadi Infrastructure Pvt. Ltd.-SEZ, Phase I 2 Sector [T/ITES 3 [Meeting No. 375th 4 Date 09.02.2024 Members present Sr [Name and Designation Department (S/Shri.) 1 |Smt. Mital Hiremath Pune Cluster SEZ, Pune oint Development Commissioner 2 (Smt. Bharati Ahuja INominee of Income Tax, Pune Asst. Commissioner, Income Tax 3 Dr. Dileeraj Dabhole, Dy. INominee of DGFT, Pune IDGFT 4 mt. Leena Nair INominee of Customs, Pune uperintendent Special Invitee Sr [Name and Designation Department 1 hri. Shambhu Dayal Meena EEPZ-SEZ, Pune Cluster pecified Officer Agenda Item No.01: Confirmation of the Minutes of the 114th meeting held on 05.12.2023 After deliberation, the Committee confirmed the minutes of the 114th meeting of Approval Committee held on 05.12.2023 Agenda Item No.02: Application for Approval of leasing out built up space to new vendors to run existing cafeteria facility in processing area. submitted by M/s. EON Kharadi Infrastructure Pvt. Ltd. After deliberation, the Committee approved the proposal of the Developer for leasing out built up space to new vendors to rum existing cafeteria facility in processing area, in terms of Rule 11(5) of SEZ Rules, 2006, as detailed below: Sr. Name of Vendor Location Area in No. Sq.ft. 1. [Eversub India Pvi/Unit 2, Podium counter, Lower Ground| 213 Ltd Floor, Cluster B 2. ‘ea Post Pvt Ltd mit 2, Podium counter, Lower Ground 1090 Floor, Cluster C

K's 3TMd|Unit Mughlai Counter, Lower Ground Floor, 286 eneration luster D we This approval is subject to the following conditions:

1. The Service Provider will not be eligible for any exemptions, drawback, concessions or any other benefits available under Section 7 or Section 26 of the SEZ Act for creating or operating such facilities.
2. Developer and Service provider shall adhere all the statutory compliances such as Fire NOC and other clearances required for setting up / running of such facility.
3. The facility will be for exclusive use of the employees of the units and the Developer. Agenda Item No.03: Application for Approval of Change of Name, Change of Directors, Change of Registered Office Address and Shareholding Pattern submitted by M/s. Tietoevry Connect India Pvt. Ltd. After deliberation, the committee approved the proposal for Change of Name, Change of Directors, Change of Registered Office Address and Shareholding Pattern, in terms of Instruction No. 109 dated 18.10.2021, as detailed below: Approved Name and Registered Office Address: |... ्IाKरटाशकड 7२३7 TER CHANGES TIETOEVRY TECH SERVICES INDIA PVT. LTD. 15 to 37१ Floor wing 1, Cluster D EON Free Zone MIDC Kharadi Knowledge Park, Pune-411014. Approved List of Directors: Name of Director [Ashwani Batra [Risto Erik TapaniSatu Kristinal [Fagerholm Kiiskinen Effective Date 07 Nov 2022 224 aug 2023 2274 aug 2023 Approved Shareholding pattern: Tietoevry Tech Services India Pvt. Ltd. Name of Shareholders After Change Shareholding pattern Capital Holding} No. Of Share Capital Share INR Tieto Netherlands Holding B.V 99.99%| 183556 1835560 Tietoevry Oyj (As a Nominee of Tieto 0.01% 1 10 Netherlands Holding B.V) 183557 1835570

File No.S-SEZ-MINSQEON1/1/2022-JDCP The approval is subject to the conditions as laid down in Instruction No. 109, as applicable, issued by MOC&I f. g. h, . Seamless continuity of the SEZ activities with unaltered responsibilities and obligations for the altered entity; . Fulfilment of all eligibility criteria applicable, including security clearances etc. by the altered entity and its constituents; . Applicability of and compliance with all Revenue/Company Affairs/SEBI etc. Act/Rules which regulate issues like capital gains, equity change, transfer, taxability etc. . Full financial details relating to change in equity/merger, demerger, 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. Agenda Item No.04: Application for Approval of Change of Directors, Change of Registered Office Address and Shareholding Pattern Submitted by M/s. Tietoevry Fintech India Pvt. Ltd, After deliberation, the committee approved the proposal for Change of Directors, Change of Registered Office Address and Shareholding Pattern, in terms of Instruction No. 109 dated 18.10.2021, as detailed below: Approved Registered Office Address: AFTER CHANGES 4th Floor, Wing 1, Cluster D, EON Free Zone MIDC Kharadi Knowledge Park Pune- 411014. ial List of Directors: Name of Director Ashwani Batra Kjaus Andersen Pasi Kalevi Mauno Effective Date 14 Dec 2022 2TM Aug 2023 Band Aug 2023 Approved Shareholding pattern:

Tietoevry Tech Services India Pvt. Ltd. Name of Shareholders After Change Shareholding pattern Capital Holding} No. Of Share Capital Share INR Tieto Netherlands Holding B.V 99.99%] 183556 1835560 Tietoevry Oyj (As a Nominee of Tieto 0.01% 1 10 Netherlands Holding B.V) Total 183557 1835570 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, inchiding 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, amalgamation or transfer in ownership etc. shall be furnished immediately to Member (IT&R), CBDT, Department of Revenue and to the jurisdictional Authority. e. 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. f. The applicant shall comply with relevant State Government laws, including those relating to lease of land, as applicable, g. The applicant shall furnish details of PAN and jurisdictional assessing office of the unit to CBDT.

1. The applicant shall be recognized by the new name or such arrangement in all the records. Agenda Item No.05: Application for Approval of Change of name, Change of Directors, Change of Registered Office Address submitted by M/s. Tieto India. Pvt. After deliberation, the committee approved the proposal for Change of name, Change of Directors, Change of Registered Office Address, in terms of Instruction No. 109 dated 18.10.2021, as detailed below: Approved Name and Registered Office Address: |... गआखमखमऋषःएसवटाक्ाKकड | CHANGES TIETOEVRY INDIA PVT. LTD. Ground and हाँ Floor, Wing 1 Cluster D, EON Free Zone MIDC Kharadi Knowledge

File No.S-SEZ-MINSOEON1/1/2022-JDCP [- Park, Pune-411014. _] Approved List of Directors: Sr. No. Name of the Director Designation Date of Appointment 1. Ashwani Batra Director | 80.01.2017, SY 01.2017 | 2. | Mikael ErikThun =i Erik Thun Director | 22.08.2023 The approval is subject to the conditions as laid down in Instruction No. 109, as applicable, issued by MOC&I a. 0. 1. Seamless continuity of the SEZ activities with unaltered responsibilities and obligations for the altered entity; Fulfilment of all eligibility criteria applicable, including security clearances etc. by the altered entity and its constituents; . Applicability of and compliance with all Revenue /Company Affairs/SEBI etc. Act/Rules which regulate issues like capital gains, equity change, transfer, taxability etc.

• Full financial details relating to change in equity/merger, demerger, 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. Aa (Rajesh Kumar Mishra, IRS) Chairman-cum- Development Commissioner