Supplementary Agenda of Approval Committee meeting to be held on 24.03.2026 -FESTUS SEZ

सीÜज़ ͪवशेष आͬथ[क ¢ेğ SEEPZ SPECIAL ECONOMIC ZONE

अंधेरȣ (पूव[), मुंबई ANDHERI (EAST), MUMBAI --------------------------------------------------------------------------- अनुपूरक काय[सूची के ͧलए SUPPLEMENTARY AGENDA FOR मेसस[ फेèटस Ĥोपेटȹज़ ǒबãडस[ Ĥाइवेट ͧलͧमटेड के आईटȣ/आईटȣईएस के ͧलए ¢ेğ ͪवशेष ͪवशेष आͬथ[क ¢ेğ के ͧलए अनुमोदन सͧमǓत कȧ बैठक।

MEETING OF THE APPROVAL COMMITTEE FOR SECTOR SPECIFIC SPECIAL ECONOMIC ZONE FOR IT/ITES OF
M /s. FESTUS PROPERTIES PRIVATE LIMITED.

èथल : सʃेलन कƗ, िȪतीय तल, िवकास आयुƅ का कायाŊलय, सी̪ज़-सेज़, अंधेरी (पूवŊ), मुंबई VENUE : Conference Hall, 2nd Floor, The Office of the Development Commissioner, SEEPZ-SEZ, Andheri (East), Mumbai Ǒदनांक : मंगलवार, 24 माच[, 2026 DATE : Tuesday, 24th March, 2026 समय : दोपहर 2:00 बजे TIME : 02:00 PM

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24th माच[ 2026 को ͪवकास आयुÈत, सीÜज़-सेज़ कȧ अÚय¢ता मɅ मेसस[ फेèटस Ĥोपेटȹज़ ǒबãडस[ Ĥाइवेट ͧलͧमटेड-सेज़ के आईटȣ/आईटȣईएस के ͧलए ¢ेğ ͪवशेष ͪवशेष आͬथ[क ¢ेğ के ͧलए अनुमोदन सͧमǓत कȧ बैठक। Meeting of the Approval Committee for Sector Specific Special Economic Zone for IT/ITES of M /s. FESTUS PROPERTIES PRIVATE LIMITED-SEZ under the Chairmanship of Development Commissioner, SEEPZ-SEZ on 24th March 2026.

सूचकांक /INDEX अनुपूरक काय[सूची मद Đ. Supplementary Agenda Item No. ͪवषय
Subject अनुपूरक काय[सूची मद Đमांक 01:- Supplementary Agenda Item No. 01: - मेसस[ ͪवĤोͧलͧमटेडकाआवेदन, जोफेèटस-सेज़ से माइंडèपेस-सेज़ मɅ èथानांतरण के संबंध मɅ।
Application of M/s. Wipro Limited w.r.t. relocation from FESTUS-SEZ to MINDSPACE- SEZ

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स[ ͪवĤोͧलͧमटेडकाआवेदन, जोफेèटस-सेज़ से माइंडèपेस-सेज़ मɅ èथानांतरण के संबंध मɅ।
Application of M/s. Wipro Limited w.r.t. relocation from FESTUS-SEZ to MINDSPACE- SEZ

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GOVERNMENT OF INDIA,
OFFICE OF THE DEVELOPMENT COMMISSIONER, MINISTRY OF COMMERCE & INDUSTRY,
SEEPZ (SPECIAL ECONOMIC ZONE), MUMBAI

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AGENDA NOTE FOR CONSIDERATION OF APPROVAL COMMITTEE

a) Proposal: -

Application of M/s. Wipro Limited located at FESTUS-SEZ w.r.t. relocation to MINDSPACE-SEZ at 402, 4th Floor, Building No. 5 & 6, Mindspace Business Parks Pvt. Ltd., IT-ITES SEZ, Airoli, Navi Mumbai-400708.

b) Specific Issue on which decision of Approval Committee is required: -

Approval w.r.t. relocation of unit from FESTUS-SEZ to MINDSPACE-SEZ at 402, 4th Floor, Building No. 5 & 6, Mindspace Business Parks Pvt. Ltd., IT-ITES SEZ, Airoli, Navi Mumbai-400708 with no revision in projections.

c) Relevant Provisions: - Instruction No. 101 dated 01.11.2019 states that- “the approval of the Competent Authority for delegation of powers to jurisdictional Development Commissioners for authorizing the proposals of shifting/relocation/transfer of SEZ units from one SEZ Units to another SEZ within the same Zone. In case of shifting/relocation/transfer of SEZ units from one zone to another zone, approval of Department of Commerce will be required.

It is further informed that for such proposals the following necessary documents shall be verified in terms of DoC’s O.M.

ne to another zone, approval of Department of Commerce will be required.

It is further informed that for such proposals the following necessary documents shall be verified in terms of DoC’s O.M. dated 14.07.2016: - (i) “No Dues Certificate” from the Existing Developer. (ii) “Consent Letter/OƯer of Space from the Developer/Co-Developer where unit wants to shift. Further, it may also be ensured that DC’s approval letter shall include the following conditions which are presently being mentioned by DoC in similar cases, viz: -

(i) The unit which had availed of tax incentives under the Income Tax Act for a certain period of time would be eligible for such incentive for the balance period only, as allowed under the Income Tax Act, after its relocation. (ii) The assessing OƯicer under the Income Tax Act, shall have the right to assess the taxability arising out of the transfer of the unit. (iii) The unit would be liable to refund the duty incentive availed on such assets which are not shifted to the new location of the unit.”

the taxability arising out of the transfer of the unit. (iii) The unit would be liable to refund the duty incentive availed on such assets which are not shifted to the new location of the unit.”

d) Other Information: -
1 Name of the Unit M/s. Wipro Limited 2 Present location Unit No. 701, 7th Floor, Kensington Building, A wing, Powai, Mumbai-400076

Admeasuring Area – 67,275 sq. ft. 3 LOA No. & Date SEZ/HIRA-MUM/(13)/LOA-13/2009-10/21/4061 Dated 15.06.2009 (Original LOA)

SEEPZ-SEZ/NEW-SEZ/HIRA-MUM/03/ 2010- 11/9902, dated 18.06.2015 (Renewed LOA)

SEEPZ-SEZ/NEW-SEZ/HIRA-MUM/03/2010- 11/10859, dated 16.09.2020 (Renewed LOA)

SEEPZ/NEWSEZ/HIRA-MUM/03/2010-11/ VOL- I/11820, Dated 19.09.2025 (Renewed LOA)

4 Items of Manufacture/Service Service oriented activity:

Software Development, Testing and IT Enabled Services 5 Date of Commencement of Production 01.06.2010 6 LOA valid up to 31.05.2030 7 Proposed Addition of area 402 (part), 4th Floor, Building No. 5 & 6, Mindspace Business Parks Pvt. Ltd., IT-ITES SEZ, Airoli, Navi Mumbai-400708.
8 Whether copy of No Objection Certificate/ No Dues Certificate from the Developer is submitted or not? NOC from the Developer has been submitted by the unit 9 Whether the unit has submitted the revised projection in respect of additional location.

ate from the Developer is submitted or not? NOC from the Developer has been submitted by the unit 9 Whether the unit has submitted the revised projection in respect of additional location. No changes in approved projection in Employment, NFE, Investment Import, Indigenous materials and export figures submitted in Form F1 vide request number 202500003031 10 Documents/Details submitted by Unit a) "No Dues Certificate” from the existing developer/co-developer. b) Consent Letter/Offer of space from the developer/co-developer where unit want to shift.

11 Observations The unit had submitted an application w.r.t. relocation of unit from FESTUS-SEZ to MINDSPACE-SEZ at 402, 4th Floor, Building No. 5 & 6, Mindspace Business Parks Pvt. Ltd., IT- ITES SEZ, Airoli, Navi Mumbai-400708 without revision in projections and the application is placed before the Approval Committee in which this particular proposal is put up for perusal as per directions from DC, SEEPZ in reference to Note #98 in File No. SEZ1/- 12/168/2022-NS bearing Comp No. (3210275- New e-oƯice).

A provisional approval letter has been issued to the unit along with the conditions mentioned in Instruction No.

e #98 in File No. SEZ1/- 12/168/2022-NS bearing Comp No. (3210275- New e-oƯice).

A provisional approval letter has been issued to the unit along with the conditions mentioned in Instruction No. 101 dated 01.11.2019 and an additional condition of submitting “No Dues Certificate” from the Specified OƯicer, Festus- SEZ within 15 days from the receipt of the letter.

The unit has also stated the previous requested shall be considered and there would be no changes in approved projections in Employment, NFE, Investment Import, Indigenous materials and export figures submitted in Form F1 vide request number 202500003031

The unit has stated the details in their application as under:  Existing and Revised Projections: Sr. No. Item Existing Projections as per approved LOA (In Lakhs) Revised Projections Post Relocation 1 Area (Built up area) 67,275 Sq. Ft. 10,000 Sq. Ft. 2 Employment Men Women Men Women 150 50 150 50 3 Import and Indigenous requirement of material and other inputs i. Imported Capital Goods 300.00 300.00 ii. Indigenous Capital Goods 500.00 500.00

Employment Men Women Men Women 150 50 150 50 3 Import and Indigenous requirement of material and other inputs i. Imported Capital Goods 300.00 300.00 ii. Indigenous Capital Goods 500.00 500.00

Total Capital Goods 800.00 800.00 5 Services i. Imported Services 15.00 15.00 ii. Indigenous Services 8000.00 8000.00 Total Services 8015.00 8015.00 6. FOB Value of exports for 5 years (Rs. In Lakhs) 5104.73 5104.73 7. Foreign Exchange outgo for 5 years (Rs. in Lakhs) 315.00 315.00 8. Net Foreign Exchange Earnings for 5 years (Rs. in Lakhs) 4789.73 4789.73

 Revised Area and Location: Relocation of Area From, 701, 7th Floor, Kensington, A-Wing, Festus Properties Pvt. Ltd.-SEZ, Hiranandani Business Park, Powai, Mumbai-400076 To, 402, 4th Floor, Building No. 5 & 6,
Mindspace Business Parks Private Limited- SEZ, Airoli East, Navi Mumbai – 400 708 Area in Sq. Ft. – 67,275 Area in Sq. Ft. – 10,000

e) Recommendation: - The application of M/s. Wipro Limited located at FESTUS-SEZ w.r.t. relocation to MINDSPACE-SEZ at 402, 4th Floor, Building No. 5 & 6, Mindspace Business Parks Pvt. Ltd., IT-ITES SEZ, Airoli, Navi Mumbai-400708 has been already approved by the Development Commissioner, SEEPZ-SEZ and is put up in terms of Instruction No. 101 dated 01.11.2019 before the Approval Committee for perusal.