हरियाणा में यूनिट अनुमोदन समिति की बैठक का कार्यवृत्त 05/09/2019 पर आयोजित एसईजेड

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.tuM rqa FrdG.{ Edsrftudttiaurr{na{ffAr .a tuid6s.toD dldlr<, i.tB tEqdd{nI alrrsTh'e'lT3Irftfi,et{ ffrqpn rr--q * Rrd ffi Rr}c ailfttn silt i d.iq + 3Tfrt {frtr *t Eaia;os.os.zots a;} :rtrfiFr 12:30 Ts sdfifi ds, cilrfifr6, er{a, ilwr frelc ailffifi it{, firsI gm caln tt lio wo *. frtra, Ft+rs cngm fl rtaardr Jl firclGa +oo, a arf{a I The following members of Approval Committee were present during the meeting:- 1 . Shri S.S. Shukla, Jt. Development Commissioner, NSEZ 2. Md. Hadees Ali, Asstt, Commissioner, Customs, Delhi 3. Shri Digvijay Singh, Asstt. Director, Deptt. of lndustries, Faridabad 4. Shri Chaman Lal, FTDO, O/o. DGFT, New Delhi. 5.

t Commissioner, NSEZ 2. Md. Hadees Ali, Asstt, Commissioner, Customs, Delhi 3. Shri Digvijay Singh, Asstt. Director, Deptt. of lndustries, Faridabad 4. Shri Chaman Lal, FTDO, O/o. DGFT, New Delhi. 5. Representatives of SEZ Developers / Co-developers, Special lnvitee

Besides, during the meeting i) Shri Rajesh Kumar, DDC' ii) Shri S.C. Gangar, Specified Officer, iii) 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:- 1 . Eai6'' o2.os.2ol e 6'1 3Trclfffr 3r-{frc-d sfrfr *t +dr + 6rf{d 61 3r5fifi :- The Approval Committee was informed that no reference against the decisions of the Approval Committee held on 02.08.20'19 was received from any of the members of the Approval Committee or Trade and therefore, Minutes of the Meeting held on 02.08.2019 were ratified. 2. " ffi tt-a iBqI qilrt+ o,I ,to silso frfrts fI Trfi- ffirt, t-c{-3o, u5u'nfi Ftclq1 * Rrd srf& llrr{At'r felq 3rfia, dr it T+,r$ srrat tg rtrat 2.1. lt was brought to the notice of the Approval Committee that M/s. Morneau Shepell lndia LLP has submitted a proposal for setting up of unit over area ot 5564.24 Sqmt.

, dr it T+,r$ srrat tg rtrat 2.1. lt was brought to the notice of the Approval Committee that M/s. Morneau Shepell lndia LLP has submitted a proposal for setting up of unit over area ot 5564.24 Sqmt. / 59893 Sqft (comprising ol 2975i Sqft. & 30142 Sqff.) at 7rh floor, Block-B2 & Block-B3, respectively, in the IT/ITES SEZ of M/s. DLF Limited at Village Silokhera, Sector-30, Gurugram (Haryana) to undertake service activitles i.e. 'lnformation Technotogy / lnformation Technotogy Enabled Supporl Servlces such as human resource services, research and development services, Computer software serv/ces, back-office operations, call centers, content development or animation, data processing, engineering and design, graphic information sysrem services, insurance claim processing, legal data bases, medical transcription, payrotl, remote maintenance, revenue accounting, support centers and web'site {y Page I of 13

rffqM rRtft46clifidq rinio dil d riit f qna nfrffia RalE 6DrD d dlcs I trdli-da@ d oEtF I seryices'with projected exports of Rs.33575.54 lakhs and cumulative NFE of Rs.32127.95 lakhs over a period of flve years. lt was also informed that the applicant has proposed investment of Rs.717.68 lakhs towards imported capital goods; Rs.1208,30 lakhs towards indigenous capital goods and the cost of project shall be met from internal accruals and advance against services. lt was further informed that applicant has submitted copy of provisional offer of space for allotment of proposed space vide letter dated 12.08.2019 issued by M/s. DLF Assets Pvt. Ltd., Co-developer. 2.2.

s further informed that applicant has submitted copy of provisional offer of space for allotment of proposed space vide letter dated 12.08.2019 issued by M/s. DLF Assets Pvt. Ltd., Co-developer. 2.2. lt was informed that following documents / information communicated to the applicant, is awaited- As per LLP Agreement dt. 09.08.2019, there are two Partners namely Mis. Morneau Shepell lnternational Ltd. and M/s. Morneau Shepell lndia Ltd., therefore details of Mr. Scott Milligan and Mr. Naveen Narang required to be replaced in Para lV with actual partners. Audited Balance sheet for last three years of Partners company namely M/s. Morneau shepell lnternational Ltd. and M/s. Morneau Shepell lndia Ltd. required to be submitted. Type of 'Camera'as proposed in list of imported goods required to be mentioned whether these are Still camera or CCTV Camera. 4. Copy of lEC, if obtained, may be submitted. 2.3. Shri Yogesh Khattar, Representative of Mis. Morneau Shepell lndia LLP & Ms. Ritika Gupta, authorized representative, appeared before the Approval Committee on behalf of the applicant unit and explained the proposal. Shri Yogesh Khattar informed to the Approval Committee that the group parent company M/s. Morneau Shepell lnc. is a Canadian listed company having 5000 employees worldwide. He further informed that M/s. Morneau Shepell lndia LLP is newly incorporated entity in lndia and M/s. Morneau Shepell lnc. Canada will provide financial support for setting up & operating the proposed SEZ unit.

nformed that M/s. Morneau Shepell lndia LLP is newly incorporated entity in lndia and M/s. Morneau Shepell lnc. Canada will provide financial support for setting up & operating the proposed SEZ unit. The representative of the unit informed that they have submitted the required documents i information. The Approval Committee observed that this will be a '100% Foreign Direct lnvestment. 2.4. After due deliberations, the Approval committee aporoved the proposal, subject to examination of documents / information submitted by the applicant. 3. *. {+n r}ct sfttn iBn cr{ic frfrtc n'I *o Trszli{ faFIrc{ frfr|5 fi znn- tsrtrfi, t€{-21, T5'rrrn (rtqrqD * Fra gr{fr rsr{ASw fr'alq 3il8-{. {td * fm$ rqrq-{r fg sri(dl 3.1. lt was brought to the notice of the Approval Committee that M/s. Moody's Shared Services lndia Private Limited has submitted a proposal for setting up of unit over built-up area oi 1812.17 Sqmt. / i9506 Sqft. at 9th floor, Tower-11 in the IT/ITES SEZ of M/s. Gurgaon lnfospace Limited at Village Dundahera, Sector-21, Gurugram (Haryana) to undertake service activities i.e. 'lnformation Technology / tnformation Technology Enabled Servlces namely back-office operations, suppoti center, data processing, human resource, bustness development, bus,hess planning, Corporate 1. 2. 3. * Page 2 of 13

y / tnformation Technology Enabled Servlces namely back-office operations, suppoti center, data processing, human resource, bustness development, bus,hess planning, Corporate 1. 2. 3. * Page 2 of 13

Efrqror rFt S6 far6fidr dtoNedc r r{na xqlt?t 6 &IE o.,D!D dldErlr, Gf*tte UI orrF planning and computer software seNices'with projected exports of Rs.25872 lakhs and cumulative NFE of Rs.25027 lakhs over a period of five years. lt was also informed that the applicant has proposed investment of RS.8OO lakhs towards imported capital goods; Rs.741 lakhs towards indigenous capital goods and the cost of project shall be met from lnternal Accruals / Share Capital / Advance towards services. lt was further informed that applicant has submitted copy of provisional offer of space vide letter dated 14.08.2019 for allotment of proposed space issued by M/s. Gurgaon lnfospace Ltd., Developer. However, it was informed that the Developer has not obtained Occupancy Certificate in respect of Tower-'l 1 . 3.2. Further, it was informed that ln Project Report, the applicant has mentioned that the company proposes to create certain common facilities which would be shared by units of other group entities. ln respect of allocation of cost of common infrastructure facilities, the cost shall be allocated amongst the SEZ units on a scientific and rational basis. The same would be used for authorized operations only. However, details of common infrastructure facilities proposed to be shared with other units, not submitted. 3.3.

scientific and rational basis. The same would be used for authorized operations only. However, details of common infrastructure facilities proposed to be shared with other units, not submitted. 3.3. lt was further informed that the applicant has submiiled an Affidavit-Cum-Undertaking to the effect that being migration case, Mis. Moody's Shared Services lndia Private Limited will not claim any lncome Tax benefit as provided under Section 10AA of the lncome Tax Act, '1961 in respect of its income from this SEZ Unit. lt was further informed that in its letter dated 19.08.2019 applicant has mentioned that with a view to leverage the better infrastructure and facilities available in the SEZ, they propose to migrate their business to the proposed SEZ unit. 3.4. lt was further informed that following documents / information communicated to the applicant, is awaited:- (i) List of lndigenous Capital Goods for Rs.741 lakhs required to be submitted. (ii) copy of Passport of Mr. chi Fai Tang & copy of PAN Card of Mr. Min Ye required to be submitted. (iii) Copy of Aadhaar Card of Ms. Amita Shyam Shrivastava is not legible, hence clean copy her Aadhaar Card required to be submitted. (iv) Details of common infrastructure facilities proposed to be shared with other units, not submitted. 3.5. Shri Sunil Kumar, AVP of company, Shri Rajiv Chugh, authorized representative & Ms. Ritika Gupta, authorized representative appeared before the Approval Committee on behalf of the applicant unit and explained the proposal. The representatives informed to the Approval Committee worldwide.

a Gupta, authorized representative appeared before the Approval Committee on behalf of the applicant unit and explained the proposal. The representatives informed to the Approval Committee worldwide. Further, the representatives informed ls for setting up of units in the name of their three that the Moody's Group having 30000 employees that Moody's Group have submitted three proposa 2 ( Page 3 of 13

ukMr.artudGdECq fi@ d tdi.Itrg.E 8fffd .n kio o.rt.rort El a)cv, rrdltud &ro oI qdfn I group companies namely Mis. Moody's Shared Services lndia Private Limited, M/s. Moody's Analytics (lndia) Private Limited and Mis. MIS Support Center Private Limited. They further informed that these units will provide 2OO-250 additional employment with investment of Rs.53 Crore and proposed NFE of Rs.730 Crore. The representatives further informed that that the SEZ Developer has antimated them that Fire NOC in respect of Tower-1 1 is expected within 'l-2 weeks and Occupancy Certificated is expected by February, 2020. They further confirmed that the units will actual commence operation from the builFup area in Tower-11 allotted to them, only after receipt of Occupancy Certificate in respect of Tower-11 by the developer. Further, the representative of the applicant informed that they have planned to share common infrastructure facilities like Meeting Room, Reception & Cafeteria etc. with other SEZ units of Group Company, for which they will approach this office separately for seeking the specific approval post finalising plan.

lities like Meeting Room, Reception & Cafeteria etc. with other SEZ units of Group Company, for which they will approach this office separately for seeking the specific approval post finalising plan. The representative of the applicant further informed that they have submitted reply / documents as per communication received from this office. 3.6. After due deliberations, the Approval Committee aporoved the proposal, subject to examination of documents / information submitted by the applicant and further subject to the condition that the unit shall actual commence operation only after receipt of Occupancy Certificate in respect of Tower-1 1 by the SEZ developer. Further, being migration case, the unit shall not claim lncome Tax benefits under Section 10AA of lncome Tax Act, 1961. The mafter for Sharing of common infrastructure facilities shall be taken up separately once the applicant submits its plan in detail. 4. *" {tr{ cafrEs €fgcD cr{te frEtc +.I *. Xraia 5;rtwe frfrt-c 4l ?rrr- irri{r' t€{-21, Xr'rr{ GtcrqD * Fra rrf& tgrf&tt's hl}q ilft l-fi, f,d * for$ Frrdl t{ 3lrifi I 4.1. lt was brought to the notice of the Approval Committee that M/s. Moody's Analytics (lndia) Private Limited has submitted a proposal for setting up of unit over built-up area of 3624.33 Sqmt. / 39012 Sqft. at 7th & 8th floor (19506 Sqft. each), Tower-1 1 in the IT/ITES SEZ of M/s. Gurgaon lnfospace Limited at Village Dundahera, Sector-21, Gurugram (Haryana) to undertake service activities i.e.

12 Sqft. at 7th & 8th floor (19506 Sqft. each), Tower-1 1 in the IT/ITES SEZ of M/s. Gurgaon lnfospace Limited at Village Dundahera, Sector-21, Gurugram (Haryana) to undertake service activities i.e. 'lnformation Technology / tnformation Technology Enabled Services namely back-office operations, product implementation support sevices, support center, data processing, human resource, buslness development, busmess planning suppoft seNices, training and certification supporf servrces'with proiected exports of Rs.46426 lakhs and cumulative NFE of Rs.44902 lakhs over a period of five years. lt was also informed that the applicant has proposed investment of Rs.1449 lakhs towards imported capital goods; Rs.1409 lakhs towards indigenous capital goods and the cost of proiect shall be met from lnternal Accruals i Share Capital / Advance towards services. lt was further informed that applicant has submitted copy of provisional offer of space vide letter dated 14.08.2019 for allotment of proposed space issued by M/s. Gurgaon lnfospace Ltd., Developer. However, it was informed that the Developer has not obtained Occupancy Certificate in respect of Tower-11. {y Page 4 of 13

lotment of proposed space issued by M/s. Gurgaon lnfospace Ltd., Developer. However, it was informed that the Developer has not obtained Occupancy Certificate in respect of Tower-11. {y Page 4 of 13

Eit.Mrq rF6 !i.Ofdq tlEfrtdb:i!tra r+ra sflfil6 EatE o..orr.rt d dls.r t rdf-r t@ oI urdfn 4.2. lt was further informed that the applicant has submitted an Affidavit-Cum-Undertaking to the effect that being migration case, M/s. Moody's Analytics (lndia) Private Limited will not claim any lncome Tax benefit as provided under Section 10AA of the lncome Tax Act, 1961 in respect of its income from this SEZ Unit. lt was further informed that in its letter dated 19.08.2019, applicant has mentioned that with a view to leverage the better infrastructure and facilities available in the SEZ, they propose to migrate their business to the proposed SEZ unit. 4.3. lt was further informed that following documents i information communicated to the applicant, is awaited:- (i) ln Para Vl(a)(ii) of Form-F, applicant has mentioned value of imported capital for Rs. 1448 lakhs whereas in project report applicant has shown Rs.1449 lakhs. Hence, correct value of proposed imported capital goods may be ascertained from the applicant. (ii) List of lndigenous Capital Goods for Rs,1409 lakhs required to be submitted. 4.4. Shri Sunil Kumar, AVP of company, Shri Rajiv Chugh, authorized representative & Ms. Ritika Gupta, authorized representative appeared before the Approval Committee on behalf of the applicant unit and explained the proposal.

f company, Shri Rajiv Chugh, authorized representative & Ms. Ritika Gupta, authorized representative appeared before the Approval Committee on behalf of the applicant unit and explained the proposal. The representative informed to the Approval Committee that the Moody's Group having 30000 employees worldwide. Further, the representatives informed that Moody's Group have submitted three proposals for setting up of units in the name of their three group companies namely M/s. Moody',s shared services lndia Private Limited, M/s. Moody's Analytics (lndia) Private Limited and M/s. MIS Support Center Private Limited. They further informed that these units will provide 200-250 additional employment with investment of Rs.53 Crore and proposed NFE of Rs.730 Crore. The representatives further informed that that the SEZ Developer has intimated them that Fire NOC in respect of Tower-1 1 is expected within 1-2 weeks and Occupancy Certificated is expected by February, 2O2O. They further confirmed that the units will actual commence operation from the built-up area in Tower-1 1 allotted to them, only after receipt of Occupancy Certificate in respect of Tower-11 by the developer. They further informed that they have submitted reply / documents as per communication received from this office. 4.5.

y after receipt of Occupancy Certificate in respect of Tower-11 by the developer. They further informed that they have submitted reply / documents as per communication received from this office. 4.5. After due deliberations, the Approval committee approved the proposal, subject to examination of documents / information submitted by the applicant and further subject to the condition that the unit shall actual commence operation only after receipt of Occupancy Certificate in respect of Tower-1 1 by the SEZ developer. Further, being migration case, the unit shall not claim lncome Tax benefits under Section 10AA of lncome Tax Act, 1961 . Page 5 of 13

.n M lErtudcFliftilq rnlE t)ril t ii.rrr{.E {ftet .n kic 6re.ro, dldtr!|, rrdlRd.@ol uqn I s. *. vrrrfar wtt t { crfid Rfrts or *. graia Tatfw frfrtc I zrr{- Srr, te-zt, g5znr Gftqrq1 * Fra srfe/sr{+f(rs fdtc arff-rtf{ci 5or{ wn-ar f,g urieal 3.1. lt was brought to the notice of the Approval Committee that M/s. MIS Support Center Private Limited has submitted a proposal for setting up of unit over built-up area of 1641.'13 Sqmt. / 17665 Sqft. at 10rh floor, Tower-11 in the IT/ITES SEZ of M/s. Gurgaon lnfospace Limited at Village Dundahera, Sector-21, Gurugram (Haryana) to undertake service activities i.e.

a of 1641.'13 Sqmt. / 17665 Sqft. at 10rh floor, Tower-11 in the IT/ITES SEZ of M/s. Gurgaon lnfospace Limited at Village Dundahera, Sector-21, Gurugram (Haryana) to undertake service activities i.e. 'lnformation Technology / lnformation Technology Enabled Services namely back-office operations, support center, data processing, human resource, bustnesS development, buslness planning' corporate planning and computer software services'with projected exports of Rs.3579 lakhs and cumulative NFE of Rs.3028 lakhs over a period of five years. lt was also informed that the applicant has proposed investment of Rs.521 lakhs towards imported capital goods; Rs.475 lakhs towards indigenous capital goods and the cost of pro.iect shall be mel from lnternal Accruals / Share Capital / Advance towards services. lt was further informed that applicant has submitted copy of provisional offer of space for allotment of proposed space vide letter dated 14.08.2019 issued by M/s. Gurgaon lnfospace Ltd., Developer. However, it was informed that the Developer has not obtained Occupancy Certificate in respect of Tower-11. 5.2. Further, it was informed that ln Project Report, the applicant has mentioned that the company proposes to create certain common facilities which would be shared between units of other group entities. ln respect of allocation of cost of common infrastructure facilities, the cost shall be allocated amongst the SEZ units on a scientific and rational basis. The same would be used for authorized operations only.

of allocation of cost of common infrastructure facilities, the cost shall be allocated amongst the SEZ units on a scientific and rational basis. The same would be used for authorized operations only. However, details of common infrastructure facilities proposed to be shared with other units, not submitted. 5.3. lt was further informed that the applicant has submitted an AffidavilCum-Undertaking to the effect that being migration case, M/s. MIS Support Center Private Limited will not claim any lncome Tax benefit as provided under Section 10AA of the lncome Tax Aci, '1961 in respect of its income from this SEZ Unit. lt was further informed that in its letter dated 1 9.08.2019 applicant had mentioned that with a view to leverage the better infrastructure and facilities available in the SEZ, they propose to migrate their business to the proposed SEZ unit. 5.4. lt was further informed that following documents / information communicated to the applicant, is awaited:- (i) List of lndigenous Capital Goods for Rs.475 lakhs required to be submitted (ii) Copy of Passport of Mr. Chi Fai Tang required to be submitted. (iii) Copy of Aadhaar Card of Ms. Amita Shyam Shrivastava is not readable, hence clean copy her Aadhaar Card required to be submitted Page 6 of 13

sport of Mr. Chi Fai Tang required to be submitted. (iii) Copy of Aadhaar Card of Ms. Amita Shyam Shrivastava is not readable, hence clean copy her Aadhaar Card required to be submitted Page 6 of 13

rIiIMn"dii Es E Ofaitq ttQtU dt $i.rtrgdl?d xElir.R ftdlo0.n .lort drdlcs,lr )Frt@qor.l{nI (iv) Details of common infrastructure facilities proposed to be shared with other units, not submitted. 5.5. Shri Sunil Kumar, AVP of company, Shri Rajiv Chugh, authorized representative & Ms. Ritika Gupta, authorized representative appeared before the Approval Committee on behalf of the applicant unit and explained the proposal, The representatives informed to the Approval Committee that the Moody's Group having 30000 employees worldwide. Further, the representatives informed that Moody's Group have submitted three proposals for setting up of units in the name of their three group companies namely M/s. Moody',s Shared services lndia Private Limited, Mis, Moody's Analytics (lndia) Private Limited and M/s. MIS Support Center Private Limited. They further informed that these units will provide 200-250 additional employment with investment of Rs.53 Crore and proposed NFE of Rs.730 Crore. The representatives further informed that that the SEZ Developer has intimated them that Fire NOC in respect of Tower-1 1 is expected within 1-2 weeks and Occupancy Certificated is expected by February, 2020.

sentatives further informed that that the SEZ Developer has intimated them that Fire NOC in respect of Tower-1 1 is expected within 1-2 weeks and Occupancy Certificated is expected by February, 2020. fhey further confirmed that the units will actual commence operation from the built-up area in Tower-1 1 allotted to them, only after receipt of Occupancy Certificate in respect of Tower-1 1 by the developer. Further, the representatives informed that they have planned to share common infrastructure facilities like Meeting Room, Reception & Training Room etc. with other SEZ units of Group Company, for which they will approach this office for seeking the specific approval post finalising plan. They informed that they have submitted reply / documents as per communication received from this office. 5.6. After due deliberations, the Approval Committee aporoved the proposal, sublect to examination of documents / information submitted by the applicant and further subject to the condition that the unit shall actual commence operation only after receipt of Occupancy Certificate in respect of Tower-11 by the SEZ developer. Further, being migration case, the unit shall not claim lncome Tax benefits under Section 1OAA of lncome Tax Act, 196'1. The matter for sharing of common infrastructure facilities shall be taken up separately once the applicant submits its plan in detail. 6. ft-finroat, o wgsr6' EFEfuqr !:FffJ rrrc fro 6r ilrfi zrillr ctrt, Far-zJura (tngprt trrd $rta / srf&iqs fralc arft-o, ttx i+ rt-ga rlura *, frs {rrrfr fr qfr *' aErEa +l rr<ra rraftt 6.1 .

ail. 6. ft-finroat, o wgsr6' EFEfuqr !:FffJ rrrc fro 6r ilrfi zrillr ctrt, Far-zJura (tngprt trrd $rta / srf&iqs fralc arft-o, ttx i+ rt-ga rlura *, frs {rrrfr fr qfr *' aErEa +l rr<ra rraftt 6.1 . lt was brought to the notice of Approval commitlee that M/s. ASF lnsignia sEz P,,t. Ltd., Developer of lTilTES sEZ at Village- Gwal Pahari, Distt- Gurgaon (Haryana) had submitted proposal for approval of list of materials to carry on following default / approved authorized operations in their SEZ:- S. No. Name of Authorized Operation S. No. at default list of Auth. Opr. as per lnst. No, 50 &54 Estimated Cost (Rupees in lakhs) Page 7 of 13 ?

Ekrfl rrn, fa<G.i0 ndqrnbd tda rqna 8ffFI .a Raiu o.reloD d dlqg t rrAfr l.@ d onlTfl | (i) Construction of all type of buildings in processing area as approved by the UAC 22 25.50 (ii) Security offices, police posts, etc, at entry, exit and other points within and along the periphery of the site. 11 12.03 (iii) Solid and liquid waste collection, treatment and disposal plants including pipelines & other necessary infrastructure for sewage and garbage disposal, sewage treatment plants. 03 23.76 (iv) Electrical, Gas and Petroleum Natural Gas Distribution Netvvork including necessary sub- stations of appropriate capacity, pipeline network etc. o4 2.00 (v) Power (including power back up facilities) (approved by BOA) - in PZ Approved by BOA 8.06 (vi) Air Conditioning of Processing area. Approved by BOA 1 1.38 (vii) Fire protection system with sprinklers, fire and smoke detectors. 07 6.33 (viii) Electrical, Gas and Petroleum Natural Gas

8.06 (vi) Air Conditioning of Processing area. Approved by BOA 1 1.38 (vii) Fire protection system with sprinklers, fire and smoke detectors. 07 6.33 (viii) Electrical, Gas and Petroleum Natural Gas Distribution Network including necessary sub- stations of appropriate capacity, pipeline network etc. o4 801.75 Total: 890.81 6.2. Shri Ashok Singh, AGM appeared before the Approval Committee on behalf of the developer and explained the requirement of proposed items. 6.3. After due deliberations, Approval Committee approved the proposed list of materials. z. r6-fuorroal, t. ftrg *frq-a qs{it slc fro *T o sq{s6 YFEFfrqI e:rfg [ro fro t zrg T arir vrrt, tren-gwrr GnHIsr4 Frd 3nf&, sr€6$trs htc ilFlo, tf{ * $fuf-d d"rfia fi frs rrmn fi gSfir$raarrmr4 7.1. lt was brought to the notice of Approval committee that Mis, Kings canyon sEz P!'t. Ltd., Co-developer of the IT/ITES SEZ of M/s. ASF lnsignia SEZ Pvt. Ltd. at Village- Gwal Pahari, Distt- Gurugram (Haryana) had submitted proposal for approval of list of materials to carry on following default authorized operations in said SEZ:- 7.2. Shri Ashok singh, AGM appeared before the Approval committee on behalf of the co- developer and explained the requirement of proposed items. 7.3. After due deliberations, Approval Committee approved the proposed list of materials. S. No. Name of Authorized Operation S. No. at default list of Auth. Opr. as per lnst. No. 50 & 54 Estimated Cost (Rupees in lakhs) (i) Air Conditioning of Processing area. 21 5.55 Page 8 of 13

ials. S. No. Name of Authorized Operation S. No. at default list of Auth. Opr. as per lnst. No. 50 & 54 Estimated Cost (Rupees in lakhs) (i) Air Conditioning of Processing area. 21 5.55 Page 8 of 13

Ekl'nrEetun GcfifrCq rAtudlt {tlll Eai6 60 rorr draqdzl irdftn Tr6-fu6rg-fi1, *o *qEw'at-ev mo fro +T *o *qdsr RBts *'znr ffifc, i-<r- so, rtarr FtqrqD Flrr s(rdt1$(frrqff rdtc ailffl-1i rtd * 3rfufarisrd-d ai frs {r8-rfi +l ds fi r.rdrc-a rt ITFE I 8.1 . lt was brought to the notice of Approval committee that M/s. DLF Assets Pvt. Ltd., Co- developer had submitted proposal for approval of list of materials to carry on following authorized operation in the IT/ITES SEZ of M/s. DLF Ltd. at Village Silokhera, Sector-30, Gurugram (Haryana):- 8.2. Shri Anil Nauriyal, G.M. & Shri Pitambar Sharma, Sr. Manager appeared before the Approval Committee on behalf of the co-developer and explained the requirement of proposed materials. After due deliberations, Approval Committee aDproved the list of materials. s6-E-mr+'at *" frqaqs'clifi (is {frt$q frfrts +r *. *caeE frfres t, urq ffiqr' TFrJrs (EfrqrurD Frfr 3IrfA / sIrfat(rs Atc alrftfi 8l-{ ,l 3rFqTa dqrdET *, frq rrF,n *l qfriqalca6,trsre r 8.1. lt was brought to the notice of Approval Committee that Mis. DLF Power & Services Ltd., Co- developer 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., Village silokhera, sector-30, Gurugram (Haryana);- 8.3. 9. s No. Authorized Operation Sl. No. at default list of Auth. Opr. as per lnst. No.

authorized operation in the IT/ITES SEZ of M/s. DLF Ltd., Village silokhera, sector-30, Gurugram (Haryana);- 8.3. 9. s No. Authorized Operation Sl. No. at default list of Auth. Opr. as per lnst. No. 50 & 54 Estimated Cost (Rs. in lakhs) (i) Fire protection system with sprinklers, fire and smoke detectors. 07 13.40 (iD Electrical, Gas and Petroleum Natural Gas Distribution Network including necessary sub- stations of appropriate capacity, pipeline network etc. 04 61.19 (iii) Access Control and Monitoring System, 24 6.40 (iv) Construction of all types of building in Processing area as aporoved bv UAC. 22 445.27 Tota l: 526.26 S. No. Name of Authorized Operations Sl. No at default list of authorized operations as per lnst. No.50 and 54 Estimated Cost (Rs. in lakhs) (i) Engineering, Maintenance including Electrical and Mechanical Works, Heating, Ventilation & Air Conditioning (HVAC) System, Fire Detection and Alarm Systems, Water Supply, Storm, Drainage and Sewage Disposal, Building upkeep Servrces including Maintenance of Lift Lobby, Conference Hall, Parking Area, Utilities area, Garbage & scrap disposal, Horticulturc, Pest Control, FaQade Cleaninq Services. As per authorized operations approved by BoA 16.50 Page 9 of 13

Lobby, Conference Hall, Parking Area, Utilities area, Garbage & scrap disposal, Horticulturc, Pest Control, FaQade Cleaninq Services. As per authorized operations approved by BoA 16.50 Page 9 of 13

6taMn@nF d ri.S ftits rnht d'l - s.lq, Edi(, dn .mu drdl\rs, 9.2. Shri Anil Nauriyal, G.M. & Shri Pitambar Sharma, Sr. 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. 10. sE-fu{;rsrFai, *o *t'tT('6 sf.s qlo fro qa o iq,astr' {I!-.{ fr& tif,q Rfrts ' frcT 24 vd' 25A , qa.s6 s.Er-3, T5-{rn GtcIurD Rrd srf& r $dA$('s faalq $rFl-qi it{ * iIfrTd dTrd-'r t frq €|E.'fr fi{dr{ai<ai6'M'itllal 1 0.1 . lt was brought to the notice of Approval Committee that M/s. DLF Assets Pvt. Ltd., Co- developer 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 Developers Ltd. located at Sector-24 & 254, DLF Phase-lll, Gurugram (Haryana):- 10.2. Shri Anil Nauriyal, G.M. & Shri Pitambar Sharma, Sr. Manager appeared before the Approval Committee on behalf of the co-developer and explained the requirement of proposed materials. 10,3. After due deliberations, Approval Committee aoproved the list of materials. 1t1. . srfAffi iiatn+ crtle frfre5, fucrrc-at or urr r6ragr, Tfrfr{ (dtqrqrD * frrf, fotq-dP6, utc<' srf& t ri&f qs fuIr vfi te, qrd * xfuF f qrffi * frs sra.ff I { t 4}f<a o'r c'tra I 11.1.

ls. 1t1. . srfAffi iiatn+ crtle frfre5, fucrrc-at or urr r6ragr, Tfrfr{ (dtqrqrD * frrf, fotq-dP6, u*tc<' srf& t ri&f qs fuIr vfi te, qrd * xfuF f qrffi * frs sra.ff I { t 4}f<a o'r c'tra I 11.1. lt was brought to the notice of the Approval Committee that M/s. ITPG Developers Private Limited, Developer had submitted proposal for approval of list of materials to carry out following authorized operations in its Electronics Hardware & IT/ITES SEZ at Village Behrampur, D istt- Gurugram (Haryana):- 11.2. No one from the developer appeared before the Approval Committee. 1 1.3. After due deliberations, Approval Committee approved the proposed list of materials. Page 10 of 13 S. No. Authorized Operation Sl. No. at default list of Auth. Opr. as per lnst. No. 50 & 54 Estimated Cost (Rs. in lakhs) (i) Fire protection system with sprinklers, fire and smoke detectors. 07 1.35 S. No. Name of Authorized Operation S. No. at default list of Auth. Opr. as per lnst. No. 50 & 54 Estimated Cost (Rupees in lakhs) (i) Fire protection system with sprinklers, fire and smoke detectors. 07 35.45 (ii) Electrical, Gas and Petroleum Natural Gas Distribution Network including necessary sub-stations of appropriate capacity, pipeline network etc. 04 44.65 Total: 80.10 +

smoke detectors. 07 35.45 (ii) Electrical, Gas and Petroleum Natural Gas Distribution Network including necessary sub-stations of appropriate capacity, pipeline network etc. 04 44.65 Total: 80.10 +

EftrM rB n Far crfffidq tlEtd dniid:iiu t fgx).4 {frfd6 liai6 o5.@rore d) dlqs , rEltur -@ q @'{!rn 12. *. 5d9;fu{ {sqf Rfttc 6r . ('frq6 srrer R-& }tavrf frfrtc, Ffrrfiat + l-€{- 24 sd' 25q, !fruss'frdl t-fr-ttt, Trrrrr GtqTsrD fua ent& r grf&iw m,r srffte, d-d ii rqrftd ror$ <m st(tftw, Fd 6Aq f c-fir f,t zri l-aril-ar ata I 12.1. lt was informed that while considering the proposal of M/s. lnfosys BPM Limited for partial deletion of area & revision in projections of its unit located in the IT/ITES SEZ of is. DLF Cyber City Developers Ltd. at Sector-z4 & 25A, DLF City Phase-lll, Gurugram (Haryana), the Approval committee in its meeting held on 02.08.2019 had directed the representative of the unit to submit details of services of Rs. 4255.48 lakhs rendered in DTA during the year 2009-10 to 2016-17. lt was informed that M/s. lnfosys BPM Limited vide its letter dated 20.08.2019 has submitted details of services rendered by unit in DTA during the FY 2009-10 to 20'16-17 , as given below:- (Rs.

-17. lt was informed that M/s. lnfosys BPM Limited vide its letter dated 20.08.2019 has submitted details of services rendered by unit in DTA during the FY 2009-10 to 20'16-17 , as given below:- (Rs. in lakhs) Year FOB value of Export Total DTA Sales Sale of scrap in DTA Sale of services in DTA in INR 2008-09 245.93 0.00 0.00 0.00 2009-10 1363.00 152.00 0.00 152.00 2010-11 2535.00 604.00 000 604.00 2011-12 3183.00 481.00 0.00 481.00 2012-13 4419.00 194.11 0.11 194.00 2013-14 591 1.00 484.10 0.00 379.00 2014-15 6627.00 't 110.39 0.00 416.69 201 5-16 6273.00 706.89 3.87 192.13 2016-17 6783.00 522.99 0.00 1_22 2017-18 6404.16 0.00 0.00 0.00 Total: 43744.O9 4255.48 3.98 2420.04 12.2. The Approval committee reiterated that as per section 2(z)(iii) of sEZ Act, 2005, "Services means such tradable services which earn foreign exchange" and SEZ unit is required to comply with the definition of "services" given in Section 2(z) ot SEZ Act, 2005. Hence, the services rendered in Domestic Tariff Area by the unit are not as per the provisions of SEZ Act as the unit has rendered services in Domestic Tariff Area amounting to Rs.2420.04 lakhs against payment in INR instead of foreign exchange. 12.3. Shri Suresh Shenoy, Regional Manager appeared before the Approval Committee on behalf of the unit and admitted that unit has rendered services of Rs.2420.04 lakhs in DTA against payment in lNR. 12.4.

Shri Suresh Shenoy, Regional Manager appeared before the Approval Committee on behalf of the unit and admitted that unit has rendered services of Rs.2420.04 lakhs in DTA against payment in lNR. 12.4. During the meeting it was informed to the representative of the unit that as per Section 11(4) of the Foreign Trade (Development & Regulation) Act, 1992, as amended, there is a provision to set e the cases where a person admits any contraventions. The representatives of the unit was not agreed to settle the case under Section 1 1(4) of the Foreign Trade (Development & Regulation) Act' 1992. Page 1l of13

EkMrRlE mEd fdr ifrod-riqr,f{na {fIi lE Ratoo..oroD dldl!'llr.rrAE it@6or{TnI 12.5. After due deliberations, the Approval Committee directed to issue Show Cause Notice to the unit, under Foreign Trade (Development and Regulation) Act, 1992, in terms of Rule 54 of SEZ Rules, 2006, for rendering services in DTA amounting to Rs.2420,04 lakhs, during the year 2009-10 to 2016-17, against payment in INR instead of foreign exchange, as stipulated in Section 2(z) (iii) ol SEZAct,2005. 13. *" r'sila iqFrr crfie frfrts 6T *. {riE Trrrfi-c {i Ml ffi€,€ cr$e frfr|s, filq,rg-+.a1't, arrr€r6t, tr.{- 48, Tqrrn GtqIqD fud $Ea / rri&S(rs faa}c ailfft6, rt{ * Fflfud 76,ri t td * 6'dil,rYtr{l 13.1 . lt was brought to the notice of the Approval Committee that M/s. AON Consulting Pvt. Ltd. had submitted proposal for partial deletion of area of the unit located in the IT/ITES SEZ of M/s. Candor Gurgaon One Realty Projects Pvt. Ltd. at Village Tikri, Sector48, Gurugram (Haryana).

t. Ltd. had submitted proposal for partial deletion of area of the unit located in the IT/ITES SEZ of M/s. Candor Gurgaon One Realty Projects Pvt. Ltd. at Village Tikri, Sector48, Gurugram (Haryana). lt was informed to the Committee that presently the unit is operating over an area of 109106 Sqft. at 8tn to 1 1'h floor, Building No.2 of SEZ and the unit has requested for deletion ol 27694 Sqft. 8th floor, Building No.2. lt was informed that SEZ Oeveloper vide its letter dated 19.08.2019 has given 'No Objection'for partial deletion of aforesaid area and leaving the furniture's & fixtures installed therein with the Developer, post payment of applicable tax / duties on 'as is where is basis'. 13.2. lt was also informed that following documents required to be submitted by the unit:- (i) 'NOC'from SEZ Customs for partial deletion of area is required to be submitted. (ii) As perAPRs, unit has made DTA sales of Rs.5881.57 lakhs during FY 2014-15 &2017-18. Hence, unit may be asked to submit breakup details of DTA Sales viz i). Services rendered in DTA and payment realized in free foreign exchange & ii). Services rendered in DTA against payment in lNR. (iii) unit has submitted copy of un-registered renewed lease deed w.e.t. 01.o7 .2019, hence copy of registered renewed lease deed required to be submitted. 13.3. Shri Manish Gupta, Director appeared before the Approval Committee on behalf of the unit and explained the proposal. On being asked about sale of services in DTA, he informed that he will check and intimate about such DTA sales. 13.4.

d before the Approval Committee on behalf of the unit and explained the proposal. On being asked about sale of services in DTA, he informed that he will check and intimate about such DTA sales. 13.4. After due deliberations, the Approval committee approved the proposal, subject to submission of 'NOC' from Specified Officer. Further, the Approval Committed directed the representative of the unit to submit break-up details of services of Rs.5881.57 lakhs rendered by the unit in DTA during the year 2014-15 &2017-18 as well as copy of registered renewed lease deed. Page 12 of 13

dEMrrn I E{rn r6'd niCq dil@ AiI U ritrq r TdrE afift a eai6G.Brt' ddcr I lraFtt@ d @r.tEd r '14. *. qirrtrtrfua aGta tqriv cr{ic frfr-s an *. *t'aqu'{r5T{ R-A fM frfrts t fre{ 24 lri zsa , ffrravr' fi.a-3, Tsrnn Gftcruro Frfr rrfA / srf&fir{ faa}c arfitc qt{ {' rfir€ wlfud ari tq rriraal aqsfi 6,t rErtu; 14.1 . lt was informed that the Approval Committee in its meeting held on 03.05.2019 had approved the proposal of M/s. Transformative Learning Solutions Pvt. Ltd. for setting up of a unit in the IT/ITES SEZ of M/s. DLF Cyber City Developers Ltd. at Sector-24 & 25A, DLF Phase-lll, Gurugram (Haryana) to undertake service activities namely Adverlisement Services, Management Consulting, Audiovisual Services and IT/lTeS'subject to submission of required documents / information. lt was informed that vide this office email dated 13.06.20'19, the applicant had been requested to submit requisite documents. lt was further informed that, in reply, M/s. Transformative Learning Solutions Pvt. Ltd.

that vide this office email dated 13.06.20'19, the applicant had been requested to submit requisite documents. lt was further informed that, in reply, M/s. Transformative Learning Solutions Pvt. Ltd. vide its letter dated 03.07.2019 had submitted request for withdrawal of its aforesaid application for setting up of SEZ unit. 14.2. Shri Ravi Tripathi, Authorised Signatory of the applicant company appeared before the Approval Committee and explained the reasons for withdrawal of its application. 14.3. After due deliberations, the Approval Committee took note of the withdrawal of the aforesaid application by M/s. Transformative Learning Solutions Pvt. Ltd. Meeting ended with a vote of thanks to the Chair. -w (rro vd/qril; ,Q*^ (do vao fr. Rrril) fuorssrg+a dgafr+re rgra Page 13 of 13