IN FORCE SEZ / EOU / FTWZ

हरियाणा में यूनिट अनुमोदन समिति की बैठक का कार्यवृत्त 07/06/2019 पर आयोजित एसईजेड

Reliability

In force — no superseding record on file.

Document text

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The following members of Approval Committee were present during the meeting:-

Shri S.S. Shukla, Jt. Development Commissioner, NSEZ
Shri R.K. Negi, Asstt. Commissioner, Customs, Delhi
Shri Digvijay Singh, Asstt. Director, Deptt. of Industries, Faridabad
Shri J.N. Meena, FTDO, O/o Addl. DGFT, CLA, New Delhi
Representatives of SEZ Developers / Co-developers, Special Invitee.

Besides, during the meeting i) Shri Rajesh Kumar, DDC, ii) Shri S.C. Gangar, Specified Officer, ili) Shri Harvinder Bawa, Specified Officer, iv) Shri Prakash Chand Upadhyay, ADC & v) Shri Mohan Veer Ruhella, ADC were also present to assist the Approval Committee.

At the outset, the Chairman welcomed the participants. After brief introduction, each items included in the agenda were taken up for deliberation one by one. After detailed deliberations amongst the members of the Approval Committee as well as interaction with the applicants / representatives of the developers / units, the following decisions were taken:-

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as interaction with the applicants / representatives of the developers / units, the following decisions were taken:-

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The Approval Committee was informed that no reference against the decisions of the Approval Committee held on 03.05.2019 was received from any of the members of the Approval Committee or Trade and therefore, Minutes of the Meeting held on 03.05.2019 were ratified.

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2.1. It was brought to the notice of the Approval Committee that M/s. XL India Business Services Pvt. Ltd. has submitted a proposal for setting up its 3 unit over an area of 30336 Saft.(2818.31 Sqmt.) on entire 11" floor, Block-B2 in the ITATES SEZ of M/s. DLF Ltd. at Village Silokhera, Sector30, Gurugram (Haryana) to undertake service activities i.e. Information Technology and Information Technology Enabled Services including but not restricted to Computer Software services, Back Office Support, Data Processing services and website services’ with projected exports of Rs.27737.65 lakhs and cumulative NFE of Rs. 26529.53 lakhs over a period of five years. It was also informed that the applicant has proposed investment of Rs.869.42 lakhs towards imported capital goods; Rs.657.28 lakhs towards indigenous capital goods and other cost of project shall be to Page 1 of20 oil

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met from internal accruals and advances against services. It was further informed that applicant has submitted copy of provisional offer of space for allotment of built-up area of 30336 Saft.. (2818.31 Sqmt.) on entire 11" floor, Block-B2, issued by M/s. DLF Assets Pvt. Ltd., SEZ Co-Developer vide letter dated 24.05.2019.

2.2. It was informed that following documents / information required to be submitted:-

e 11" floor, Block-B2, issued by M/s. DLF Assets Pvt. Ltd., SEZ Co-Developer vide letter dated 24.05.2019.

2.2. It was informed that following documents / information required to be submitted:-
- (i) In Para Vil(a) of Form-F, applicant has shown requirement of indigenous capital goods for Rs.6,57,27,901/-, whereas proposed list of indigenous capital goods has been submitted for Rs.6,68,67 ,862/-. Hence, revised list of indigenous capital goods matching with figures given in Form-F, required to be submitted.
- (ii) Copies of Form-32/DIR-11/12 for cessation of first directors namely Mr. Deepak Adlekha & Mr. Ripu Mehta requires to be submitted.
- (iii) Copies of PAN Card of Mr. Phillippe Jacques Andre Lutgen, Mr. Jean Luc Eugene Allard & Mr. Jonathan Francis Ibbott required to be given.

(iv) ‘Kitchen equipment’ proposed in list of capital goods needs to be removed.

2.3. Shri Biju Nair, Director appeared before the Approval Committee as authorized representatives on behalf of the applicant unit and explained the proposal. .

2.4. After due deliberations, the Approval Committee approved the proposal, subject to submission of requisite documents / information. Approval Committee also clarified that ‘Kitchen equipment’ shall not be allowed. 2. ato Bitter whaet Berea (ssa) wede fates ar Ao argdrttatt saeraet wigde fetes Fr araTRUITT, Teas (sharon) a eva sotrciferay gisdar, srger/ angdisvea farts ariel ate farts afte aa A apell SHS Hl TUTTE SI 3TAeeA|

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3.1. It was brought to the notice of the Approval Committee M/s. Optum Global Solutions (India) Private Limited has submitted a proposal for setting up its 1% unit over an area of 33530.57 Sqmt. (360920 Sqft.) on Ground to 3rd Floor & 6th to 9th Floor of Block-2 of Phase-1 and 268.40 sqmt. (2889 sqft.) on Ground Floor in Block 1 of Phase 1 in the Electronic Hardware & IT/TES SEZ of M/s. ITPG Developers Pvt. Ltd. at Village Behrampur, Distt- Gurugram (Haryana) to undertake service activities ie. ‘T/A TES Services including Application Development, claim processing, Broker and Employer operation, Provider and Network service operation, Query resolution, Case installation, Medical/Payer coding, Optum RX, Finance and Administration, Support Services, Data Management and Reporting, Briova RX, Business Excellence, Payment Integrity, Revenue Cycle Management, Reengineering and Automation, etc.’ with projected exports of Rs. 222508 lakhs and cumulative NFE of Rs.176608 lakhs over a period of five years. It was also informed that the applicant has Cs depen. Page 2 of 20

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etc.’ with projected exports of Rs. 222508 lakhs and cumulative NFE of Rs.176608 lakhs over a period of five years. It was also informed that the applicant has Cs depen. Page 2 of 20

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proposed investment of Rs. 8150 lakhs towards imported capital goods; Rs. 17499 lakhs towards indigenous capital goods and other cost of project shall be met from internal accruals. It was further informed that applicant has submitted copy of provisional offer of space for allotment proposed space issued by the SEZ Developer.

3.2. It was informed that following documents / information required to be submitted:-
- (i) Audited financial statement of Applicant Company is required to be submitted for FY 201516:
- (ii) Applicant may be requested to submit list of proposed services in consonance with service items mentioned in Rule 76 of SEZ Rules, 2006. Besides, proposed service activities
- . mentioned in Form F viz. Case Installation, Optum RX, Briova RX, Query Resolution etc. may be elaborated.

3.3. Shri Puneet Sawhney & Shri Anuj Jain appeared before the Approval Committee as authorized representatives on behalf of the applicant unit and explained the proposal. He mentioned that proposed authorised activities are in consonance with Rule 76 of SEZ Rules, 2006.

3.4. After due deliberations, the Approval Committee approved the proposal, subject to submission of requisite documents.

authorised activities are in consonance with Rule 76 of SEZ Rules, 2006.

3.4. After due deliberations, the Approval Committee approved the proposal, subject to submission of requisite documents.

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4.1. It was brought to the notice of the Approval Committee M/s. Optum Global Solutions (India) Private Limited has submitted a proposal for setting up its 2™ unit over an area of 8651 Sqmt. (93124 Sqft.) on Block-2 Building of Phase-1 in the Electronic Hardware & IT/ITES SEZ of M/s. ITPG Developers Pvt. Ltd. at Village Behrampur, Distt- Gurugram (Haryana) to undertake service activities ie. IT/ITES Services including Application Development, claim processing, Broker and Employer operation, Provider and Network service operation, Query resolution, Case installation, Medical/Payer coding, Optum RX, Finance and Administration, Support Services, Data Management and Reporting, Briova RX, Business Excellence, Payment Integrity, Revenue Cycle Management, Reengineering and Automation, etc.’ with projected exports of Rs.160059 lakhs and cumulative NFE of Rs.133798 lakhs over a period of five years. It was also informed that the applicant has proposed investment of Rs.4561 lakhs towards imported capital goods; Rs.5022 lakhs towards indigenous capital goods and other cost of project shall be met from internal accruals. It was further informed get Page 3 of 20

lakhs towards imported capital goods; Rs.5022 lakhs towards indigenous capital goods and other cost of project shall be met from internal accruals. It was further informed get Page 3 of 20

that applicant has submitted copy of provisional offer of space for allotment proposed space issued by the SEZ Developer.

4.2. \t was informed that following documents / information required to be submitted:-
(i) Audited financial statement of Applicant Company is required to be submitted for FY 201516.
(ii) Applicant may be requested to submit list of proposed services in consonance with service items mentioned in Rule 76 of SEZ Rules, 2006. Besides, proposed service activities mentioned in Form F viz. Case Installation, Optum RX, Briova RX, Query Resolution etc. may be elaborated.
4.3. Shri Puneet Sawhney & Shri Anuj Jain appeared before the Approval Committee as authorized representatives on behalf of the applicant unit and explained the proposal. The representative of the unit informed that they will not claim Income Tax benefits in respect of this unit. Shri Puneet Sawhney & Shri Anuj Jain appeared before the Approval Committee as authorized representatives on behalf of the applicant unit and explained the proposal. He also mentioned that proposed authorised activities are in consonance with Rule 76 of SEZ Rules, 2006.

ee as authorized representatives on behalf of the applicant unit and explained the proposal. He also mentioned that proposed authorised activities are in consonance with Rule 76 of SEZ Rules, 2006.

After due deliberations, the Approval Committee approved the proposal, subject to submission of requisite documents and further subject to the condition that the unit shall not claim Income Tax benefits under Section 10AA of Income Tax Act, 1961. 5. Heo daat gar wigde fefees ar Ao angdrtslt saaut wigde fetes Hy aA. TEA, Tea (gftaron) A Pera seeetiorn esau, aréar / airédtéva facts anit ata faery anita ata A sag FY EUTTATSI HTaaaT|

5.1. It was brought to the notice of the Approval Committee M/s. Toluna India Pvt. Ltd. has submitted a proposal for setting up of unit over an area of 23900 Sqft. (2220.38 Sqmt.) on 9" floor, Block-1 of Phase-I in the Electronic Hardware & IT/ITES SEZ of M/s. ITPG Developers Pvt. Ltd. at Village Behrampur, Distt- Gurugram (Haryana) to undertake service activities i.e. ‘Information Technology and Information Technology Enabled Services including but not restricted to Computer Software services, Back Office Support, Data Processing services etc.’ with projected exports of Rs. 22308 lakhs and cumulative NFE of Rs.21471 lakhs over a period of five years. It was also informed that the applicant has proposed investment of Rs.464 lakhs towards imported capital goods; Rs.1462 lakhs towards indigenous capital goods and other cost of project shall be met from own internal funds.

at the applicant has proposed investment of Rs.464 lakhs towards imported capital goods; Rs.1462 lakhs towards indigenous capital goods and other cost of project shall be met from own internal funds. It was further informed that applicant has submitted copy of provisional offer of space for allotment proposed space issued by the SEZ Developer. yok | Page 4 of 20

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5.2. It was informed that the Applicant has submitted an Affidavit-cum-Undertaking on Rs.101/Non-judicial stamp paper to the effect that they will not claim any Income Tax Benefits under Section 40AA of the Income Tax Act, 1961 in respect of income from this proposed SEZ unit. It was further informed that applicant has proposed 5 Nos. Mobile Phones in the proposed list of capital goods

5.3. Shri B.P. Singh, Director and Shri Sanjay Tiwari appeared before the Approval Committee on behalf of the applicant unit and explained the proposal. The representative of the unit informed that the instant proposal is for transfer of STP unit into SEZ as better infrastructure facilities available in SEZ. The representative of the unit further informed the proposed SEZ unit will not claim Income Tax benefits.

is for transfer of STP unit into SEZ as better infrastructure facilities available in SEZ. The representative of the unit further informed the proposed SEZ unit will not claim Income Tax benefits.

|5.4.||After due<br>deliberations,<br>the<br>Approval<br>Committee|approved<br>the|proposal,<br>subject|to|
|---|---|---|---|---|---|
|submission of requisite documents and further subject to the condition that the unit shall not claim||||||
|Income Tax benefits under Section 10AA of Income Tax|||Act, 1961. Approval Committee also|||
|directed the representative ofthe applicant to remove ‘Mobile|||Phones’ from the|list ofgoods.||
|6.||Parra, to wrauH seaisara TASas Ue Fro ar ara aver TENN, FSrer-apwarer (gra) FEae sTset|||sTset|
|||| angers<br>faethe after ata afaftr<br>erererat & fore arava|Hrae & sreqataat|Hr Tea Teaeth|||
|6.1.||It was<br>brought to the notice of Approval Committee that<br>M/s. ASF Insignia SEZ Pvt.||||
|Ltd.,|Developer of IT/ITES SEZ at Village- Gwal Pahari, Distt- Gurgaon (Haryana) had submitted|||||
|proposal for approval of list of materials to carry on following default<br>/ approved authorized||||||
|operations in their SEZ:-||||||
|sea<br>eae<br>S. No.<br>Name ofAuthorized Operation<br>Zhe<br>as per Inst. No.

oval of list of materials to carry on following default<br>/ approved authorized||||||
|operations in their SEZ:-||||||
|sea<br>eae<br>S. No.<br>Name ofAuthorized Operation<br>Zhe<br>as per Inst. No. 50<br>& 54||||Estimated Cost<br>(Rupees in<br>lakhsy|||
|(i).|_|_<br>Construction<br>of<br>all<br>type<br>of<br>buildings<br>in|22|0.91||
|||processing area as approved by the UAC|;|||
|(il).|-|Solid and liquid waste collection, treatment and|03|1.64||
|||disposal<br>plants<br>including<br>pipelines &<br>other||||
|||| necessary<br>infrastructure<br>for<br>sewage<br>and||||
|‘Gin.||garbage disposal,sewagetreatmentplants.<br>Electrical, Gas and Petroleum<br>Natural Gas|ee<br>04|0.65||
|||Distribution Network including necessary sub-||||
|||stations<br>of<br>appropriate<br>capacity,<br>pipeline||||
|(iv).|||_[metworkete<br>Fire protection system with sprinklers, fire and|07|4.51||
|||smoke detector.||||
||7|-<br>-|Total:|4.71||

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6.2. Mr. Ashok Singh, AGM appeared before the Approval Committee on behalf of the developer and explained the requirement of proposed items.

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6.3. After due deliberations, Approval Committee approved the proposed list of materials.

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7.1. It was brought to the notice of Approval Committee that M/s. DLF Assets Pvt. Ltd., Codeveloper had submitted proposal for approval of list of materials to carry on following authorized operation in the IT/ITES SEZ of M/s. DLF Ltd. at Village Silokhera, Gurugram (Haryana):-

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|||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|S.|No.|||~~|[Name][ of][ Authorized]|[Operations]|SI.|No|at|default|list|of|Estimated|Cost|
|||authorized|operations|as|(Rs.|in|lakhs)|
|Ly|ncseyo|me|—_|per|Inst.|No.50|and|54|
|(i)|Fire|protection|system|with|sprinklers,|07|4.48|
|fire|and|smoke detector.|

----- End of picture text -----

|operations|as|(Rs.|in|lakhs)| |Ly|ncseyo|me|—_|per|Inst.|No.50|and|54| |(i)|Fire|protection|system|with|sprinklers,|07|4.48| |fire|and|smoke detector.|


**----- End of picture text -----**<br>


7.2. Mr. Anil Nauriyal, G.M. & Mr. Pitambar Sharma, Manager appeared before the Approval Committee on behalf of the co-developer and explained the requirement of proposed materials. 

- 7.3. After due deliberations, Approval Committee approved the list of materials. 

8. We-faaraaat, deo divaew vaca We feo ar Ao Siwauw agar fal Saaraa fares & Baer 24 Ua 25A, avauw ha-3, aearet (gftaron) Reeret arsat / argdigea facts arittar ata a aitpa Career & fore wrarat oY Het & srerAleet HT WEA 

8.1. It was brought to the notice of Approval Committee that M/s. DLF Assets Pvt. Ltd., Codeveloper had submitted proposal for approval of list of materials to carry on following authorized operation in the IT/ITES SEZ of M/s. DLF Cyber City Developer Ltd., Gurugram (Haryana):- 

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**----- Start of picture text -----**<br>
[S.No.] Name of Authorized Operations | SI. No at default list of | Estimated Cost<br>| | authorized operations as | _—_ (Rs. in lakhs)<br>| 7 | _ per Inst. No.50 and 54<br>' (i) Fire protection system with sprinklers, 07 1.408<br>| (ii) | Access Control and Monitoring System. |<br>airr Landscaping and water bodies7 _ : 2408 _Total: 9.96517.3685.995<br>**----- End of picture text -----**<br>

stem with sprinklers, 07 1.408<br>| (ii) | Access Control and Monitoring System. |<br>airr Landscaping and water bodies7 _ : 2408 _Total: 9.96517.3685.995<br>**----- End of picture text -----**<br>


8.2. Mr. Anil Nauriyal, G.M. & Mr. Pitambar Sharma, Manager appeared before the Approval Committee on behalf of the co-developer and explained the requirement of proposed materials. 

8.3. After due deliberations, Approval Committee approved the list of materials. 

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Page 6 of 20 

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9.1. It was brought to the notice of Approval Committee that M/s. DLF Power & Services Ltd., Codeveloper had submitted proposal for approval of list of materials to carry on following authorized operationiin the IT/ITES SEZ of M/s. DLF Ltd., Village Silokhera, Sector-30, Gurugram (Haryana):- 

```text
|S. No.||Name ofAuthorized Operations|SI. No at default list of|Estimated Cost|
|---|---|---|---|---|
||||authorized operations as|(Rs. in lakhs)|
|||_|per Inst. No.50 and 54||
|(i)||Engineering,<br>Maintenance _ including|As per authorized|12.83|
|||Electrical<br>and<br>Mechanical<br>Works,|operations approved||
|||Heating, Ventilation & Air Conditioning|by BoA||
|||(HVAC)<br>System,<br>Fire<br>Detection<br>and|||
|||Alarm Systems, Water Supply,<br>Storm,|||
|||Drainage<br>and<br>Sewage<br>Disposal,|||
||||Building<br>upkeep<br>Services<br>including|||
||||Maintenance of Lift Lobby, Conference|||
||||Hall,<br>Parking<br>Area,<br>Utilities<br>area,|||
|||Garbage & scrap disposal, Horticulture,|||
|||Pest<br>Control,<br>Facade<br>Cleaning|||

9.2. Mr. Anil Nauriyal, G.M. & Mr. Pitambar Sharma, Manager appeared before the Approval Committee on behalf of the co-developer and explained the requirement of proposed materials.

9.3. After due deliberations, Approval Committee approved the list of materials.

d before the Approval Committee on behalf of the co-developer and explained the requirement of proposed materials.

9.3. After due deliberations, Approval Committee approved the list of materials.

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----- Start of picture text ----- (‘s] Nameof Authorized Operation Estimated material cost No. (Rs. in Lakhs) Ts andSettingcommissionup of 60 gasMVV turbinecapacitybasedof co-generationpower generationplant tosetsinstallIn Rs 60 Lakhs ___| Processing area.(120KLHSD) peal ogee ----- End of picture text -----

10.2. It was informed that the Co-developer has submitted month-wise details of Power Units supplied for entities within the SEZ during the preceding year 2018-19 and consumption of HSD for

Page 7 of 20

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such power generation, in terms of Power guidelines issued by DOC vide letter no. P.6/3/2006-

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such power generation, in terms of Power guidelines issued by DOC vide letter no. P.6/3/2006-

|SEZ(Vol-IIl) dated 16.02.2016, as given below:-|
|---|
||re<br>Power<br>supplied<br>toentities | Average monthly power<br>Period<br>within SEZ (KWH)<br>supplied to SEZ entities<br>|<br>(KWH)|

10.3. It was informed that the Co-developer has further mentioned that 01 Litre HSD generates approx. 3 KWH Power Units, therefore average monthly HSD requirement shall be 599 KL to generate the 1797408 KWH Power units during the FY 2019-20.

10.4. Mr. Anil Nauriyal, G.M. & Mr. Pitambar Sharma, Manager appeared before the Approval Committee on behalf of the Co-developer and explained the proposal. The representatives of the codeveloper informed that the said Co-developer engaged in generation power through gas turbine based power generation sets which initially require HSD as fuel while in starting process and thereafter runs on gas fuel. For this reason they have proposed minimal quantity of HSD.

gh gas turbine based power generation sets which initially require HSD as fuel while in starting process and thereafter runs on gas fuel. For this reason they have proposed minimal quantity of HSD.

10.5. After due deliberations, Approval Committee approved the proposal subject to compliance of the provisions of Para(vi) of the Guidelines for Power Generation, Transmission and Distribution in Special Economic Zone (SEZs) issued by Deptt. of Commerce, Govt. of India vide letter No. P.6/3/2006-SEZ(Vol-IIl) dated 16.02.2016. The Committee directed the Specified Officer to ensure that monthly duty free procurement of HSD should not exceed monthly HSD consumption during the preceding year and power generated shall be supplied strictly within the SEZ only. The Approval Committee also directed the representative of the Co-developer to submit details of Power Units supplied for entities within the SEZ during the preceding year 2018-19 and consumption of HSD duly verified from the Specified Officer.

%o Dvaew war be affda fates a Ao Sau fates & om faeitae, Seer. 30, Geos (eka) eae onda omgdtea fasta onftier aa Heiter wae & ere garg PUTT Bg STS |

D duly verified from the Specified Officer.

%o Dvaew war be affda fates a Ao Sau fates & om faeitae, Seer. 30, Geos (eka) eae onda omgdtea fasta onftier aa Heiter wae & ere garg PUTT Bg STS |

11.1. It was brought to the notice of the Approval Committee that M/s. DLF Power & Services Limited had submitted application for setting up a unit for ‘Solar Power Generation-2.01 MvVv(2010 KVA)’ for supply to Co-Developer DLF. Assets Pvt. Ltd., over an area approx. 12000 Sqmt. on the rooftop & open area in the processing area of IT/ITES SEZ of M/s. DLF Ltd. at Village Silokhera, Sector-30, Gurugram (Haryana) in terms of Guidelines for Power Generation, Transmission and Distribution in SEZs issued by DOC vide letter No. P.6/3/2006-SEZ(Vol-IIl) dated 16.02.2016. It was informed that the applicant has projected exports of Rs.1023.70 lakhs and the cumulative NFE of Rs.1018.70 Lakhs over a period of five years. It was also informed that the applicant has proposed investment of Rs.843 lakhs towards Indigenous capital goods and other cost of project shall be met

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Page 8 of 20

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from Internal Accruals & Commercial Debt.. It was further informed that the applicant has also shown requirement of indigenous raw materials, consumables, components etc. for Rs.5 lakhs.

11.2. |t was informed that following shortcomings had been observed in the application in the first

instance:-

(i) Value in Para VII of Form-F required to be mentioned in ‘Rupees’ instead of ‘Rupees in lakhs’.
(ii) Requirement of built-up area has not been mentioned in Para VIII(2). Besides, requirement of land mentioned in Para VIII(1) required to be removed as proposed unit is being setup over an area of 12000 Sqmt. at rooftop (built-up area) & open areas.
(iii) Name of Buildings where the proposed Solar Plant proposed to be setup has not been mentioned in the provisional offer of space.
(iv) Copies of Form-32/DIR-11/12 for appointment of directors namely Mr. Gautam Dey, Ms. Pushpa Bector, Mr. Amit Grover & Mr. Karun Verma required to be submitted. Besides, copy of Form-32/DIR 11/12 for cessation of first director Mr. Ajay Kumar Gupta also required.
(v) Break up of proposed forex outgo of Rs.5 lakhs required to be given, (vi) List of proposed Raw materials of Rs.5 lakhs as mentioned in Para VII(b) required to be given.

Gupta also required.

(v) Break up of proposed forex outgo of Rs.5 lakhs required to be given, (vi) List of proposed Raw materials of Rs.5 lakhs as mentioned in Para VII(b) required to be given.
(vii) Calculation of means of finance wrongly mentioned in project report. (viii) Information pertaining to Income Tax Deptt. in prescribed format required to be given. (ix) ITC(HS) Code of items of manufacture required to be given. (x) In Provisional offer of space dt.22.05.2019 issued by M/s. DLF Assets Pvt. Ltd., name of DLF Cyber City Developers Ltd. SEZ has been mentioned instead of DLF Ltd. SEZ. Hence correct offer of space required to be given.
(xi) Depreciation of capital goods not mentioned in the P&L Statement. Besides, calculation of Profit Before Tax (PBT) & Profit After Tax (PAT) not clearly mentioned.

11.3. In terms of Guidelines for Power Generation, Transmission and Distribution in SEZs issued by DOC vide letter no. P.6/3/2006-SEZ(Vol-lIIl) dated 16.02.2016. Para (iv) of said Power guidelines are reproduced as under:-

nes for Power Generation, Transmission and Distribution in SEZs issued by DOC vide letter no. P.6/3/2006-SEZ(Vol-lIIl) dated 16.02.2016. Para (iv) of said Power guidelines are reproduced as under:-

Para (IV): With respect to the ITITES SEZs, which require continuous quality power, wherever generation of power has been approved by the BoA, as authorized operation, to the Developer/Co-developer within the processing area, and in respect of which there is a statutory requirement on developer/co-developer to supply 24 hours uninterrupted quality power supply at stable frequency in the Zone, in terms of Rule 5A of SEZ Rules, 2006; in such cases generation of power will be carried out as a unit within the processing area, and such a power plant including nonconventional energy power plant, will be entitled to all the fiscal benefits covered under section 26 of the SEZ Act including the benefits for initial setting up, maintenance and the duty free import of raw materials and consumables for the | Page 9 of 20 Gps

==> picture [1 x 50] intentionally omitted <==

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generation of the power. Such duty free imports of capital goods, raw material and consumables etc. would be counted towards the NFE obligations of the unit.

cture text -----**

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generation of the power. Such duty free imports of capital goods, raw material and consumables etc. would be counted towards the NFE obligations of the unit.

This facility will also be extended to R&D facilities, Fabless Semi-Conductor Industry, EMS Electronic Manufacturing Services and such other sectors as may be decided by the Central Government, from the date of incorporations of these sectors in Rule 5A of the SEZ Rules, 2006.

11.4. Mr. Anil Nauriyal, G.M. & Mr. Pitambar Sharma, Manager appeared before the Approval Committee on behalf of the applicant and explained the proposal.

11.5. After due deliberations, the Approval Committee approved the proposal for setting up of unit for ‘Solar Power Generation-2.01 MVV(2010 KVA)’ for supply to Co-Developer DLF. Assets Pvt. Ltd.” in terms of Para IV of the Guidelines for Power Generation, Transmission and Distribution in SEZs issued by DOC vide letter no. P.6/3/2006-SEZ(Vol-IIl) dated 16.02.2016, subject to submission of requisite documents. Besides, the Approval Committee also directed the Specified Officer to ensure proper demarcation of the area of the proposed unit. :

Ho Suawp war us afdda fates w Ao Huauw ugar feet Saaad faites & Paex- 24 & 25A, Seaet - Ill, Gena (efarom feva onal ansdigua fase safle aa A raz wav & few gHrE RITAVF sides |

proposed unit. :

Ho Suawp war us afdda fates w Ao Huauw ugar feet Saaad faites & Paex- 24 & 25A, Seaet - Ill, Gena (efarom feva onal ansdigua fase safle aa A raz wav & few gHrE RITAVF sides |

12.1. It was brought to the notice of the Approval Committee that M/s. DLF Power & Services Limited had submitted application for setting up a unit for ‘Solar Power Generation-1.85 MW(1850 KVA)’ for supply to Co-Developer DLF. Assets Pvt. Ltd., over an area approx. 11000 Sqmt. on the rooftop & open area in the processing area of IT/ITES SEZ of M/s. DLF Cyber City Developers Limited at Sector-24 & 25A, DLF Phase-lll, Gurugram (Haryana), in terms of Guidelines for Power Generation, Transmission and Distribution in SEZs issued by DOC vide letter No. P.6/3/2006SEZ(VolI-IIl) dated 16.02.2016. It was informed that the applicant has projected exports of Rs.968 lakhs and the cumulative NFE of Rs.963.80 Lakhs over a period of five years. It was also informed that the applicant has proposed investment of Rs.812 lakhs towards Indigenous capital goods and other cost of project shall be met from Internal Accruals & Commercial Debt.. It was further informed that the applicant has also shown requirement of indigenous raw. materials, consumables, components etc. for Rs.5 lakhs.

12.2. It was informed that following shortcomings had been observed in the application in the first instance:bp Page 10 of20

;

enous raw. materials, consumables, components etc. for Rs.5 lakhs.

12.2. It was informed that following shortcomings had been observed in the application in the first instance:bp Page 10 of20

;

|||me|(i)|Value in Para VII of Form-F required to be mentioned in ‘Rupees’ instead of ‘Rupees in|
|---|---|---|---|---|
|J<br>F|||||
|||||lakhs’,|
||||(ii)|Requirement of built-up area has not been mentioned in Para VIII(2). Besides, requirement|
|a<br>|||||of land mentioned in Para VIII(1) required to be removed as proposed unit is being setup|
|||||over an area of 11000 Sqmt. at rooftop (built-up area) & open areas.|
||||(iii)|Name of Buildings where the proposed Solar Plant proposed to be setup has not been|
|||||mentioned in the provisional offer of space.|
||||(iv)|Copies of Form-32/DIR-11/12 for appointment of directors namely Mr. Gautam Dey, Ms.|
|||||Pushpa Bector, Mr. Amit Grover & Mr. Karun Verma required to be submitted. Besides,|
|||||||
|||||copy of Form-32/DIR 11/12 for cessation of first director Mr. Ajay Kumar Gupta also|
|||||required.|
||||(v)|Break up of proposed forex outgo of Rs.5 lakhs required to be given,|
||||(vi)|List of proposed Raw materials of Rs.5 lakhs as mentioned in Para VII(b) required to be|
|||||given.|
||||(vii)|Information pertaining to Income Tax Deptt. in prescribed format required to be given.|
||||(viii)|ITC(HS) Code of items of manufacture required to be given.|
||||(ix)|Depreciation of capital goods not mentioned in the P&L Statement.

ax Deptt. in prescribed format required to be given.|
||||(viii)|ITC(HS) Code of items of manufacture required to be given.|
||||(ix)|Depreciation of capital goods not mentioned in the P&L Statement. Besides, calculation of|
|||||ProfitBeforeTax(PBT)&ProfitAfterTax(PAT)notclearlymentioned.|

12.3. In terms of Guidelines for Power Generation, Transmission and Distribution in SEZs issued by DOC vide letter no. P.6/3/2006-SEZ(Vol-III) dated 16.02.2016. Para (iv) of said Power guidelines are reproduced as under:-

Para (IV): With respect to the ITATES SEZs, which require continuous quality power, wherever generation of power has been approved by the BoA, as authorized operation, to the Developer/Co-developer within the processing area, and in respect of which there is a statutory requirement on developer/co-developer to supply 24 hours uninterrupted quality power supply at stable frequency in the Zone, in terms of Rule 5A of SEZ Rules, 2006; in such cases generation of power will be carried out as a unit within the processing area, and such a power plant including nonconventional energy power plant, will be entitled to aif the fiscal benefits covered under section 26 of the SEZ Act including the benefits for initial setting up, maintenance and the duty free import of raw materials and consumables for the generation of the power. Such duty free imports of capital goods, raw material and consumables etc. would be counted towards the NFE obligations of the unit.

f raw materials and consumables for the generation of the power. Such duty free imports of capital goods, raw material and consumables etc. would be counted towards the NFE obligations of the unit.

This facility will also be extended to R&D facilities, Fabless Semi-Conductor Industry, EMS Electronic Manufacturing Services and such other sectors as may dyerh — Page 11 of 20

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be decided by the Central Government,

from the date of incorporations of these

sectors in Rule 5A of the SEZ Rules, 2006.

12.4. Mr. Anil Nauriyal, G.M. & Mr. Pitambar Sharma, Manager appeared before the Approval Committee on behalf of the applicant and explained the proposal.

12.5. After due deliberations, the Approval Committee approved the proposal for setting up of unit for ‘Solar Power Generation-1.85 MW(1850 KVA)’ for supply to Co-Developer DLF. Assets Pvt. Ltd.” in terms of Para IV of the Guidelines for Power Generation, Transmission and Distribution in SEZs issued by DOC vide letter no. P.6/3/2006-SEZ(Vol-IIl) dated 16.02.2016, subject to submission of requisite documents. Besides, the Approval Committee also directed the Specified Officer to ensure proper demarcation of the area of the proposed unit.

13. fasreaal,to Prat Raced wie fete wr ara aeTATIN, fren Tea (gtaron) Raat serciiers eIsdat vase / srgdigva fase anftta ata A arith Waretat & fore araat Hr Ge H sep leet ST WEA

13.1. It was brought to the notice of Approval Committee that M/s. Mikado Realtors Pvt. Ltd., Developer of Electronic Hardware, IT/ITES SEZ at Village Behrampur, Distt-Gurugram (Haryana) had submitted a proposal for approval of list of materials to carry on following default / approved authorized operations in their SEZ:-

|i;||||OO|OO||
|---|---|---|---|---|---|---|
||S. <br>||No.|||S. No. at default list<br>Name ofAuthorized Operation<br>ofAuth. Opr. asper<br>__|__Inst. No. 50&54||:<br>upeontnsie!<br>‘|
|||(i)|||Construction<br>of<br>all<br>type<br>of<br>buildings<br>in<br>22||271.60|
|||||processing area as approved by the UAC<br>_|||
|||(ii)||||Electrical, Gas and Petroleum Natural Gas<br>04||641.75|
|||||Distribution Network including necessary sub-|||
|||||stations<br>of<br>appropriate<br>capacity,<br>pipeline|||
||<br>(iii)||||<br>;|networkete,<br> Air Conditioning of Processing area.<br>21<br>.<br>-<br>—|Total:|-<br>872.50<br>1785.85|

13.2. Mr. Hema Chandra Rao, Sr. Manager appeared before the Approval Committee on behalf of the developer and explained the requirement of proposed items. He informed that proposed DG Sets has to be used for Power Backup facility.

13.3. After due deliberations, Approval Committee approved the proposed list of materials.

quirement of proposed items. He informed that proposed DG Sets has to be used for Power Backup facility.

13.3. After due deliberations, Approval Committee approved the proposed list of materials.

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14.1. It was brought to the notice of the Approval Committee that M/s. Guardian India Operations Private Limited had submitted proposal for enhancement in the value of imported capital goods & revision in Export / NFE projections of the unit in the ITATES SEZ of M/s. Candor Gurgaon One Realty Projects Pvt. Ltd. at Village-Tikri, Sector-48, Gurugram (Haryana), as per details given

below:-

==> picture [500 x 108] intentionally omitted <==

----- Start of picture text ----- Particulars (for 5 years) Existing 3Projections Rs. in lakhs) __ Foreign Exchange Qutige a Esi8s 589.62 NFE Earnings —— ___31658.27 42542.80 |_Jmponed Capa) Goods is ies 307.89 L_Indigenous:Capital Goods = ehee arnee ----- End of picture text -----

14.2. It was informed that following discrepancies had been observed:-
- (i) Revised break up of proposed foreign exchange outgo of Rs. 583.62 lakhs giving correct value of imported plant & machinery /capital goods required to be submitted. Unit has submitted breakup for forex outgo showing import of machinery Rs.377.4 lakhs instead of Rs.377.83 lakhs.

orrect value of imported plant & machinery /capital goods required to be submitted. Unit has submitted breakup for forex outgo showing import of machinery Rs.377.4 lakhs instead of Rs.377.83 lakhs.

(ii) Name and Board Resolution in favour of authorized signatory who has signed instant proposal dated 02.05.2019 required to be given.
(iii) In terms of proviso to Rule 18(2)(ii) of SEZ Rules, 2006, the unit is required to submit copy of Registered Lease Deed executed with SEZ Developer within six months from the date of issue of LOA dt. 18.05.2018. However, the same is awaited.

14.3. Shri Sandeep, Asstt. Manager appeared before the Approval Committee on behalf of the unit | and explained the proposal.

14.4. After due deliberations, the Approval Committee approved the proposal, subject to submission of required documents / information. 15. We vedax lade wede faites ar ate qenia gewiere fafaes Al oA sere, HFet-21, Toa (afrarom) fea arsed argdtésar faets arftte ata a eenita sas A tae Heratal gant soar eT alen afta der vd Pret den a at wettest arefter Taira Het H fore arepleet HI TATA |

15.1. It was brought to the notice of the Approval Committee that M/s. Accenture Solutions Pvt. Ltd., a unit in the IT/TES SEZ of M/s. Gurgaon Infospace Ltd. at Village Dundahera, Sector-21, Gurugram (Haryana) has submitted request to grant permission for installation of two ‘ATM Machines’ in unit’s premises i.e. i) ATM of Kotak Mahindra Bank at 2™ floor, Tower-B, Building No. 2 Figen Page 13 of 20

yana) has submitted request to grant permission for installation of two ‘ATM Machines’ in unit’s premises i.e. i) ATM of Kotak Mahindra Bank at 2™ floor, Tower-B, Building No. 2 Figen Page 13 of 20

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& ii). ATM of Citi Bank Ground floor, Building No.7, for exclusive use by the employees of unit. In this regard, the unit has furnished following documents:-

(i). Copy of ‘No Objection’ dt.11.04.2019 of SEZ Developer, M/s. Gurgaon Infospace Ltd. for installation of two ‘ATMs’ in unit’s premises for exclusive use by the employees of the unit.
(ii). Copy of letter dated 29.04.2019 of Citi Bank addressed to this office informing that Citibank has launched an ATM in Unit's premises and confirming that the bank shall not claim any direct/indirect benefit for setting up or operating / maintaining this ATM even through this falls under a SEZ.
(iii). Copy of letter dated 02.04.2019 of Kotak Mahindra Bank addressed to this office informing that Kotak Mahindra Bank has launched an ATM in Unit’s premises and confirming that the bank shall not claim any direct/indirect benefit for setting up or operating / maintaining this ATM even through this falls under a SEZ.
15.2. It was informed that following documents / information required to be given:-

rect/indirect benefit for setting up or operating / maintaining this ATM even through this falls under a SEZ.

15.2. It was informed that following documents / information required to be given:-

- (i). Area required for installation of proposed ATMs not given. (ii), Original letters of M/s. Kotak Mahindra Bank & M/s. Citi Bank addressed to this office required to be submitted along with authorization letters in respect of signatory of letters.

15.3. The Committee examined the proposal and observed that proviso to Rule 11(5) of SEZ Rules, 2006 provides as under:-

‘The Developer may, with the prior approval of the Approval Committee, grant on lease land or built up space, for creating facilities such as canteen, public telephone booths, first aid centres, créche and such other facilities as may be required for the exclusive use of the Unit’.

15.4 Shri Dharam Yudhishter, GM appeared before the Approval Committee on behalf of the developer and explained the proposal.

15.5. After due deliberations, Approval Committee approved the proposal, subject to submission of documents / information as mentioned above and further subject to the condition that no tax / duty benefit shall be available to M/s. Kotak Mahindra Bank & M/s. Citi Bank to setup, operate & maintain such facility in the processing area of the SEZ and this facility shall be exclusively for the employees | of unit.

ailable to M/s. Kotak Mahindra Bank & M/s. Citi Bank to setup, operate & maintain such facility in the processing area of the SEZ and this facility shall be exclusively for the employees | of unit.

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16.1. It was brought to the notice of the Approval Committee that M/s. Tata Consultancy Services Ltd. (Unit-Il) had submitted proposal for enhancement in the value of indigenous capital goods & downward revision in Export / NFE projections of the unit in the ITITES SEZ of M/s. DLF Cyber City Developers Ltd., Sector-24 & 25A, DLF Phase-lll, Gurugram (Haryana), as per details given below:|

		(Rs. in lakhs)
__Particulars (for5 years)<br>Projected FOB value of exports<br>_Foreign Exchange Outgo	Existing Projections<br>84325.00<br>8175.00	82374.00
Imported Capital Goods	964.00	964.00
_IndigenousCapitalGoods	57.00	1089.00

s) Projected FOB value of exports _Foreign Exchange Outgo|Existing Projections 84325.00 8175.00|82374.00| |Imported Capital Goods|964.00|964.00| |_IndigenousCapitalGoods|57.00|1089.00|

16.2. It was informed that the Unit had been requested vide this office email dated 12.04.2018 to submit changes in shareholding pattern of the company since inception from the date of issuance of LOA, if any, duly certificate by CA, details of DTA sales of Rs.400.78 lakhs made during the year 2012-13 to 2013-14, and clarification regarding submission of regd. lease deed of 2" floor, Tower-B, which is not a approved premises of the said unit. However, reply from the unit is still awaited.

16.3. Mr. Devender Sharma, Sr. Manager appeared before the Approval Committee on behalf of the unit and explained the proposal. He informed that the proposed additional capital goods required | , for enhancement of online security system.

16.4. After due deliberations, the Approval Committee approved the proposal. Approval Committee directed the representative of the unit to submit required documents / information called vide this office email dated 12.04.2018.

, the Approval Committee approved the proposal. Approval Committee directed the representative of the unit to submit required documents / information called vide this office email dated 12.04.2018.

ao angdish saaadt weds fates, fraranat ar to arsit cult Us vextadtc vavadt a aa TEVA, aa a fartAsai/ Rete(gfrarom)dev’ Aa Sageeer soactierywd Boar ersaay,Ue fastaanger)aa HlangdiseaHace HTfadV e d a niaUraetlaa | H weEHTCT 17.1. It was brought to the notice of the Approval Committee that M/s. ITPG Developers Pvt. Ltd., Developer had submitted proposal for allotment of built-up space of approx. 2948 sq. ft. in Block 1 of Phase 1 Building in the processing area of Electronic Hardware, IT/ITES SEZ at Village Behrampur, Gurugram (Haryana) on lease basis to M/s. Wow Sports & Entertainment LLP for setting up a ‘Gym/Fitness center’ for exclusive use by the employees of the units operational inside the SEZ. It was informed that following documents are required to be submitted:-

i) Copies of Income Tax Return for last three years of all partners required to be submitted. edi Page 15 of 20 fone

Page 15 of 20

7,“

ii) Copy of authorisation letter in favour of Mr. Rajnish Talwar to sign documents on behalf LLP firm required to be submitted.
iii) LLP Agreement dt.25.04.2019 of M/s. Wow Sports & Entertainment LLP showing three parterns namely Mr. Rajnish Talwar, Mr. Rishi Vohra & Mr. Jitender Singh LLP whereas LLP Master Data showing name of Mr. Sanjay Singh, Mr. Jitender Singh & Ms. Sangeeta Singh as Directors/Signatory. This needs to be clarified.

alwar, Mr. Rishi Vohra & Mr. Jitender Singh LLP whereas LLP Master Data showing name of Mr. Sanjay Singh, Mr. Jitender Singh & Ms. Sangeeta Singh as Directors/Signatory. This needs to be clarified.

17.2. The Committee examined the proposal and observed that “Recreational facilities such as Indoor/Outdoor games, gymnasium/Employee’s restroom in processing area” is available as default authorised operation by SEZ Developer / Co-developer, at SI. 19 of Instruction No. 50 dated 15.03.2010 issued by DOC.

17.3. Shri Munish Mathur, Head-SEZ & Shri Amit Goyal, Asstt. Manager appeared before the Approval Committee on behalf of the developer and explained the proposal.

17.4. After due deliberations, Approval Committee approved the proposal in terms of Instruction No. 50 dated 15.03.2010 issued by DOC, subject to submission of required documents and further subject to condition that no tax / duty benefits shall be available to M/s. Wow Sports & Entertainment LLP to setup, operate & maintain such facility in the processing area of the SEZ. This facility shall be used exclusively by the employees of units located inside the SEZ. The Developer/allottee shall ensure compliance with the building byelaws.

n the processing area of the SEZ. This facility shall be used exclusively by the employees of units located inside the SEZ. The Developer/allottee shall ensure compliance with the building byelaws.

ao waved sar wsde faiaesar ato divawn faites A ar- oteu, Teex- 30, Tears (ghar) a Pera angar iarsdisua Pers snfttes ata a gars Hy eae Bq aTaaaT| 18.1. It was brought to the notice of the Approval Committee that M/s. SSP India Pvt. Ltd. has submitted a proposal for setting up of unit over an area of 1642 Sqmt. (17671 Saft.) on entire 4" floor, Block-A2 in the ITATES SEZ of M/s. DLF Ltd. at Village Silokhera, Sector-30, Gurugram (Haryana) to undertake service activities i.e. Software Development’ with projected exports of Rs. 41076 lakhs and cumulative NFE of Rs.40236 lakhs over a period of five years. It was also informed that the applicant has proposed investment of Rs.665 lakhs towards imported capital goods; Rs.665 lakhs towards indigenous capital goods and other cost of project shall be met from remittance received from overseas customers against export invoices. It was further informed that applicant has submitted copy of provisional offer of space for allotment of built-up area of 1642 Sqmt. (17671 Saft.) on entire 4" floor, Block-A2, issued by M/s. DLF Assets Pvt. Ltd., SEZ Co-Developer vide letter dated 21.05.2019.

Page 16 of 20

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de letter dated 21.05.2019.

Page 16 of 20

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18.2. Further, it was informed that the applicant has submitted an Undertaking to the effect that they do not wish to take Income Tax Benefits to units transferred to SEZ. The current numbers of employees to be transferred from existing unit to new SEZ unit are 220 employees. They will transfer capital goods of Rs.540 lakhs to the new SEZ unit.

18.3. It was further informed that following discrepancies had been observed in the proposal, in

first instance:-

(i) | Correct residential address of Mr. Sachin Kumar required to be mentioned in Para IV of Form-F.
(ii) Requirement of land mentioned in Para VIII(1) of Form-F required to be removed as developer has given offer of space for allotment of built-up area at 4" floor, Block-A2 of SEZ.
. (iii) Correct details of Authorised, Subscribed & Paid-up capital and Foreign holding details required to be mentioned in Para X(1)(i) & (ii) of Form-F. Applicant has mentioned amount in ‘Rupees’ instead of ‘Rupees in lakhs’.
(iv) Reply in respect of Para XIl(ii) & (iv) of Form-F required to be given in ‘Yes’ or ‘No’. Applicant has mentioned ‘NA’.
(v) CA Certified details of current shareholding pattern of the company required to be given. (vi) Copies of Form-32/DIR-11/12 for cessation of first directors namely Mr. Stephen John Verrall, Mr. Richard Julian Bowser & Mr. Ajit Kumar requires to be submitted.
(vii) Copies of residential address proof & copy of PAN Card of Mr. Stephen Michael Lathrope required to be given.
(viii) Applicant has proposed requirement of capital goods of Rs.1330 lakhs for 5 years whereas in P&L Statement total depreciation over the 5 year has been calculated as Rs.1680 lakhs. Hence, applicant needs to clarify as to how the depreciation value become more than the proposed value of capital goods.

ent total depreciation over the 5 year has been calculated as Rs.1680 lakhs. Hence, applicant needs to clarify as to how the depreciation value become more than the proposed value of capital goods.

18.4. Shri Rakesh Tiwari, Director, Shri Sachin Kumar, Director, Shri Mayank Bansal, Manager & Shri Aditya Saini, Finance Manager appeared before the Approval Committee on behalf of the applicant unit and explained the proposal. The representative of the applicant informed that they have taken Income Tax benefits under STP Scheme and have planned to shift STP unit into SEZ as better infrastructure facilities available in SEZ. The representative of the unit further informed the proposed SEZ unit will not claim Income Tax benefits.

18.5. After due deliberations, the Approval Committee approved the proposal, subject to submission of requisite documents and further subject to the condition that the unit shall not claim Income Tax benefits under Section 10AA of Income Tax Act, 1961. 19. faaraaal, to wraUM sieaiteaVases We fete wT MA Taree Vee, foro-arearer (FRAT) fered sgt /argersve fate after ata at arftrget ware & fore arate St ae & sraqAleat wT eas Beare 19.1. It was brought to the notice of Approval Committee that M/s. ASF Insignia SEZ Pvt. Ltd., Developer of IT/ITES SEZ at Village- Gwal Pahari, Distt- Gurgaon (Haryana) had submitted Gye Page 17 of 20

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proposal for approval of list of materials to carry on following default / approved authorized operations in their SEZ:-

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----- Start of picture text ----- S. No. Name of Authorized Operation Sea e e e Estimated(Rupees Costin as per Inst. No. 50 lakhs) & 54 (i). |eeConstruction of all type of buildings in 22 15.00 iL __| Processing area as approved by the UAC ----- End of picture text -----

19.2. Mr. Ashok Singh, AGM appeared before the Approval Committee on behalf of the developer and explained the requirement of proposed items.

19.3. After due deliberations, Approval Committee approved the proposed list of materials.

20. ant Sdeqad.aiawigde fefaes ar feraa 19 & 30 feraa (6m) & arefter oer at & Gat sow & fee xaatica va adieftaxer, monitoring of performance & change in shareholding pattern.

20.1. It was brought to the notice of the Approval Committee that M/s. Evalueserve.com Pvt. Ltd. had been granted LOA No. 10/80/2013-SEZ/13354 dated 24.12.2013 to set up a unit in IT/TES SEZ of M/s. Candor Gurgaon One Realty Projects Pvt. Ltd. at Vill. Tikri, Sector-48, Gurugram (Haryana). It was informed that the Unit had commenced production w.e.f. 31.05.2014. The LOA of the unit was valid up to 30.05.2019. It was informed that the unit had applied for renewal of LOA for next five years beyond 30.05.2019. However, certain discrepancies had been found in application which had been communicated to the unit vide this office email dt. 12.04.2019 & subsequent letter dated 15.05.2019. Further, it was informed that extension for further two months i.e. upto 30.07.2019 had been granted vide this office letter dt. 15.05.2019, so that work of unit does not suffer. It was further informed that the unit vide its letter dated 16.05.2019 submitted required document.

20.2. It was informed that year wise Performance/NFE achievement status of unit as per APRs & verified by NSEZ CA firm is as under:

t vide its letter dated 16.05.2019 submitted required document.

20.2. It was informed that year wise Performance/NFE achievement status of unit as per APRs & verified by NSEZ CA firm is as under:

||||||||(Rs. In Lakhs)|
|---|---|---|---|---|---|---|---|
|Waar||FOBvalue of<br>export||<br>|||NFE earned|DTA Sales|Pending Foreign Exchange<br>EO|
|2014-15||§331.15|||43.55|0.00|0.00|
|2015-16||6576.69|||49.18|0.00|0.00_|
|2016-17.|||~=—- 7068.71|||58.10|0.00|0.00|
|2017-18|||776467||||°° 73.88|0.00|0.00|
|‘Total—||26741.22|||224.71|0.00|0.00|

20.3. It was further informed that the unit has given projections for next five years, as given below.da, (Rs. in lakhs) pent _— Page 18 of 20

”

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----- Start of picture text ----- rm ----- End of picture text -----

|||eferun gree at fren farail fereresifdies<br>absit dy sieier atwraqaiteatFEhHAcB!<br>featies07.06.2019aaailestat sireittontdosclcorelepat||
|---|---|---|
|||1) FOB value of export|47795.00|
||2)<br>Forex Outgo|1000.00|
||3) NFE Earnings (1-2)|46795.00|
||Imported Capital Goods|1000.00|
||Indigenous Capital Goods|1100.00|
||Projectedemployment|625|

FOB value of export|47795.00| ||2) Forex Outgo|1000.00| ||3) NFE Earnings (1-2)|46795.00| ||Imported Capital Goods|1000.00| ||Indigenous Capital Goods|1100.00| ||Projectedemployment|625|




```text
|20.4.<br>Further,<br>it was<br>informed|that<br>unit had<br>also submitted<br>details|that<br>unit had<br>also submitted<br>details|of minor changes|in|
|---|---|---|---|---|
|shareholding pattern ofthe company duly certified by chartered Account, as|||given below:||
|| __ Previous Shareholding pattern<br>~| Revised Shareholding <br>| Name of shareholder<br>Nos. of<br>% share<br>Name ofshareholder||pattern w.e.f04.05.2018<br>Nos. of<br>% share|||
|shares|||shares<br>ae||
|_—<br>Evalueserve Ltd.,<br>10,49,014|_<br>:<br>99.99752% | Evalueserve Ltd.,||10,49,014<br>99.99752||
|Bermuda<br>_<br>Ms. Indumati<br>13|Bermuda<br>0.00124%<br>Ms. Indumati||%<br>13<br>0.00124%||
|Aggarwal, New Delhi<br>_<br>Mir. Manu Dangi,<br>13<br>Gurgaon<br>_<br>=<br>__Total:|10,49,040|Aggarwal, New Delhi<br>0.00124%<br>Mr. Deepak Kumar<br>Batra, New Delhi<br>Total:||10,49,040|13<br>0.00124%<br>10,49,040|100.00%||

Manu Dangi, 13 Gurgaon _ = __Total:|10,49,040|Aggarwal, New Delhi 0.00124% Mr. Deepak Kumar Batra, New Delhi Total:||10,49,040|13 0.00124% 10,49,040|100.00%||




20.5. It may be mentioned that vide Instruction No. 89 dated 17.05.2018, DOC has issued guidelines regarding change in shareholding pattern, name change of SEZ Developers and SEZ Unit. As per Para 5(ii) of said guidelines “Re-organisation including change of name, change of shareholding pattern, business transfer arrangements, court approved mergers and demergers, change of constitution of unit located in SEZs may be undertaken with the prior approval of Approval Committee in respect of units subject to the condition that the unit shall not opt out or exit out of the Special Economic Zone and continues to operate as a going concern. All liabilities of the unit will remain unchanged on such reorganization”. 

20.6. Further, as per Para 6 of said guidelines, such reorganization shall be subject to the . following safeguards:- 

- i) Seamless continuity of the SEZ activities with unaltered responsibilities and obligations for the altered entity. 

- ii) Fulfillment of all eligibility criteria applicable, including security clearances etc., by the altered entity and its constituents; 

- iii) Applicability of and compliance with all Revenue / Company Affairs / SEBI etc. Act/Rules which regulate issues like capital gains, equity change, transfer, taxability etc.

ts constituents; 

- iii) Applicability of and compliance with all Revenue / Company Affairs / SEBI etc. Act/Rules which regulate issues like capital gains, equity change, transfer, taxability etc. 

- iv) Full financial details relating to change in equity / merger, demerger, amalgamation or transfer of ownership etc. shall be furnished immediately to Member (!7), CBDT, Department of Revenue and to the jurisdictional Authority. 

- v) The Assessing Officer shall have the right to assess the taxability of gain / loss arising out the transfer of equity or merger, demerger, amalgamation, transfer and ownerships etc. as may be applicable and eligibility for deduction under relevant sections of the Income Tax Act, 1961. Coyerk _— Page 19 of 20 

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vi) The applicant shall comply with relevant State Government laws, including those relating to lease of land, as applicable. vii) The unit shall furnish details of PAN and jurisdictional assessing officer of the unit to CBDT.

y with relevant State Government laws, including those relating to lease of land, as applicable. vii) The unit shall furnish details of PAN and jurisdictional assessing officer of the unit to CBDT. 

20.7. Further, it was informed that vide Instruction No. 90 dated 03.08.2018, DOC had referred Instruction No.89 and further clarified that the phrase ‘prior approval of Board of Approval (BoA) / Unit Approval Committee (UAC)’ in para 5(i) & (ii) of the said guidelines in respect of Developer / SEZ unit means that approval of BoA/UAC, as the case may be, taken before the SEZ entity/ unit is recognized by the new name or such arrangement in all the records. It may not be interpreted that prior approval of BoA/UAC is to be taken before approaching the Registrar of Companies or the National Company Law Tribunal as is being done in some cases came to the notice of the DOC. 

20.8. Shri Abhay Nayak, AVP-Finance appeared before the Approval Committee on behalf of the unit and explained the proposals. 

20.9. After due deliberations, the Approval Committee took note of the positive NFE earned by the unit upto 31.03.2018. The Approval Committee also approved the renewal of LOA for 2™ block of 5 years i.e. upto 30.05.2024. Further, Approval Committee approved the changes in shareholding pattern of the unit, in terms of Instruction No. 89 dated 17.05.2018 & subsequent clarification issued by DOC vide Instruction No. 90 dated 03.08.2018, subject to compliance with safeguards prescribed in Instruction No. 89 dated 17.05.2018. 

Meeting ended with a vote of thanks to the Chair.

issued by DOC vide Instruction No. 90 dated 03.08.2018, subject to compliance with safeguards prescribed in Instruction No. 89 dated 17.05.2018. 

Meeting ended with a vote of thanks to the Chair. 

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