5. Shri Sanjeev Kumar Jindal, Deputy Secretary (IF-I), Ministry of Finance, Govt of India, Jeevan Deep Building, Sansad Marg, New Delhi.

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1 RMZ ECOWORLD INFRASTRUCTURE PVT. LTD. SEZ, BANGALORE- APPROVAL COMMITTEE MEMBERS 1. Shri Madhup Vyas, Director, Government of India, Department of Commerce, Udyog Bhavan, New Delhi Shri V. Sraman, Jt. Director General of Foreign Trade C & E Wing, 6th Floor, Kendriya Sadan, 17th Main, 2nd Block, Koramangala, Bangalore. v.sraman@nic.in 3. Shri Surjith Bhujabal, Commissioner of Central Excise, Bangalore I Commissionerate, P.B. No.5400, Central Revenue Building Queens Road, Bangalore cexbang@excise.nic.in shailu11704@rediffmail.com commrcexbangalore1@gmail.com Ph: Fax: Shri S.C. Goyal, IRS, Commissioner of Income Tax, Bangalore-1 Commissionerate, C R Building, Queen s Road, Bangalore satgoyal@yahoo.co.in Fax: Tel: Shri Sanjeev Kumar Jindal, Deputy Secretary (IF-I), Ministry of Finance, Govt of India, Jeevan Deep Building, Sansad Marg, New Delhi. 6. Shri Srivatsa Krishna, IAS Secretary to Government of Karnataka, Department of IT, BT & Science & Technology, 6th Floor, 5th Stage, Multi Storeyed Building, Dr. B.R.Ambedkar Veedhi, Bangalore prsegv@gmail.com; itbtsec@gmail.com Ph: , Fax: Shri Gaurav Gupta Commissioner for Industrial Development & Director of Industries & Commerce, Govt of Karnataka, Khanija Bhavan, (South Wing), No 49, Race Course Road, Bangalore Fax: , Tel: commissioner@karnatakaindustry.gov.in 8. Shri P. Unnikrishnan, General Manager, RMZ Ecoworld Infrastructure Pvt. Ltd. The Millennia Tower B, Level 12-16, No.1&2, Murphy Road, Ulsoor, Bangalore unni.krishnan@rmzcop.com

2 RMZ ECOWORLD INFRASTRUCTURE PVT LTD SEZ 29 TH MEETING OF APPROVAL COMMITTEE (2/2015) DATE: TIME: A.M VENUE: SEZ BHAVAN, WHITEFILED, BANGALORE AGENDA Sl. No. Agenda items Pages. A Confirmation of the Minutes of 28 th (1/2015 series) Meeting of Approval Committee. 1 & 4-6 B Action taken on decisions of previous meeting 1 C To consider the following : Application of M/s. RBS India Development Centre Pvt. 1 Ltd., for setting up of unit in RMZ Ecoworld 2-3 Infrastructure (P) Ltd SEZ for IT/ITES. D Any other matter with the approval of the Chairperson. - A. Confirmation of the minutes of the last meeting The minutes of the 28 th meeting of the Approval Committee ( 1/2015 ) held on is placed at Annexure-A.. This may be confirmed. B. Action taken on decisions of previous meeting: Sl No Approvals 1 Application for approval of setting up of a new unit in RMZ Ecoworld Infrastructure Pvt. Ltd SEZ Bangalore, submitted by M/s KPIT Technologies Limited, Bangalore. 3 Application for approval of additional list of services submitted by M/s M/s Danske IT and Support Services India Pvt. Ltd., Bangalore Date of issue of Approval

3 -02- C.1.Approval of Applications for setting up a unit in RMZ Ecoworld Infrastructure Pvt. Ltd., SEZ Sub: Application of M/s. RBS India Development Centre Pvt. Ltd., Gurgaon for setting up of a unit in RMZ Ecoworld Infrastructure Pvt. Ltd., SEZ for IT / ITES. M/s. RBS India Development Centre Pvt. Ltd., Gurgaon is incorporated as a Private Limited Company on A fresh certificate of incorporation consequent upon change of name of the company from Churchill India Pvt. Ltd., as RBS India Development Centre Pvt. Ltd., was issued on to carry on the business in the field of IT / ITES. M/s RBS India Development Centre Pvt. Ltd now propose to set up their unit in RMZ Ecoworld Infrastructure Pvt. Ltd., SEZ for IT / ITES. In this regard, the unit has submitted a no objection certificate from the Developer for allotment of built up space (9787 Sqm) in the above SEZ. The Following are the Directors of the company: 1. Ms. Susanne Marie Hopewell, Villa No. 16, Wind Mills of your mind, Whitefield Road, EPIP Zone, Bangalore. 2. Ms.Marie Claire Baird, A-14/20, 3 rd Floor, Vasanth Vihar, New Delhi Mr. Puneeth Malhotra, A-14/20, 3 rd Floor, Vasanth Vihar, New Delhi The company proposes to set up their unit in RMZ Ecoworld Infrastructure Pvt. Ltd., SEZ for IT / ITES. M/s. Royal Bank of Scotland Group Plc (RBS Group) operates in the U.K, United States, and internationally through a network of subsidiaries and branches. The RBS and National Westminster Bank Plc, the main U.K. subsidiaries are major U.K. clearing banks. The group also controls RBS Holding NV, A banking corporation in the Netherlands. The Group has a wide and diversified customer base and provides a wide range of products and services to customers that are individuals, business entities, corporations and institutions. RBS India Development Centre Pvt. Ltd ( RBS IDC ) is a wholly owned Indian subsidiary of Churchill Management Limited ( CML ), UK and was established on November 22, 1995 to provide Software Development and Support Services. CML is a wholly owned RBS group subsidiary. RBS IDC has been primarily undertaking software application development and IT infrastructure management support services and with effect from the last quarter of 2011, RBS IDC commenced its Back Office Operations. RBS IDC is engaged in the business of providing software application development, infrastructure development services and back office support services to various entities within the RBS Group. In addition to having its Registered Office in Gurgaon, Haryana, it also operates through various units in Bangalore, Chennai, New Delhi and branch in United Kingdom. At present, RBS IDC has operations in one SEZ unit in Gurgaon and STP units located in Gurgaon and Chennai. Additionally, there are few units situated within domestic tariff area (DTA). Summary of application of RBS India Development Centre Pvt. Ltd., Gurgaon, Building No. 7B, DLF Cyber City, DLF Phase-III, Gurgaon , Haryana for setting up of a unit in RMZ Ecoworld Infrastructure Pvt. Ltd., SEZ for IT / ITES. is placed at Annexure 3

4 -03- Annexure Name of the Applicant M/s. RBS India Development Centre Pvt. Ltd. Date of Application Date of Submission Nature of the applicant firm Private Limited Company 1.Susanne Marie Hopewell, Villa No. 16, Wind Mills of your Whitefield Road, EPIP Zone, Bangalore. Name & address of the Partners 2.Ms.Marie Claire Baird, A-14/20, 3 rd Floor, Vasanth Vihar, Delhi Mr. Puneeth Malhotra, A-14/20, 3 rd Floor, Vasanth Vihar Delhi Project Summary Item of manufacture IT / ITES Employment 1054 Men 738 Women 316 Exports for 5 years (Value) (Rs. in lakh) 1st Year nd Year rd Year th Year th Year Total (INR) (In US$ Thousand) Import of capital goods (Rs. In lakhs) 4758 Outflow for 5 years (Rs. In lakhs) NFE for 5 years (Rs. In lakhs) NRI Equity participation: (Rs. In lakhs) -- Repatriable -- Non Repatriable -- Foreign Holding 179 Resident Holding -- External Commercial Borrowing -- Area to be allotted in sq. mtrs. SDF: 9787 Sq.mtr Land: Nil Requirement of Water 50 K L /Month Nature of effluent - Requirement of Power 842 KVA Check list for Enclosures: Application fees DD for Rs drawn in favour of The Pay & Accounts Officer, Cochin Special Economic Zone RBS DD No dated for Rs.10,000/- Affidavit of undertaking as prescribed in the Form-F in stamp paper Yes Willingness for allotment of space in RMZ - Project Report Yes Copy of Certificate of Incorporation along with Articles of Yes Association and Memorandum of Association in case of companies and attested copy of Partnership Deed in case of Partnership Firms. Income tax returns of proprietor/partners for the last 3 years. In case of company, audited balance sheet for the last 3 years. Yes ( In the name of the Company) Audited Financial Statements of the company for the period ending , , & also submitted. 1. Company : AAACC2526J PAN of Applicant Residence Proof of Promoters/Directors/ Proprietor Yes (Copies of Passport ) The application of the unit has been scrutinized in terms of rule 17 and 18 of SEZ Rules,2006 to the above extent. 4

5 -4- OFFICE OF THE DEVELOPMENT COMMISSIONER RMZ ECOWORLD INFRASTRUCTURE PVT. LTD. SPECIAL ECONOMIC ZONE CSEZ ADMINISTRATIVE BUILDING, KAKKANAD, KOCHI Minutes of the 28th Meeting of the Approval Committee (1/2015 series) of RMZ Ecoworld Infrastructure Pvt. Ltd. Special Economic Zone held on 18th February, The 28th Meeting of the Approval Committee (1/2015 series) of RMZ Ecoworld Infrastructure Pvt. Ltd. Special Economic Zone, Bangalore, constituted under Section 13 of Special Economic Zones Act, 2005, was held on 18th February, 2015 at am. The meeting was chaired by Dr. Safeena A.N., Development Commissioner at SEZ Bhavan, Whitefield, Bangalore. 2. The following members were present: a) Shri Akshay S.C., Assistant DGFT, Bangalore (As nominee of Shri V. Sraman, JDGFT, Bangalore. b) Shri D. Phani Kumar, Dy. Commissioner of Service Tax, Bangalore. (As nominee of Shri Sanjay Pant, Commissioner of Service Tax, Bangalore) - (Special Invitee). c) Shri Md. Ateequlla Shariff, Dy. Director SEZ (As nominee Shri Gaurav Gupta, Commissioner for Industrial Development and Director of Industries & Commerce, Bangalore. d) Shri Suhas M. Dy. Officer, RMZ Ecoworld Infrastructure Pvt. Ltd. SEZ, Bangalore. (Developer Special Invitee) Leave of absence of Shri Madhup Vyas, Director, Department of Commerce, New Delhi, Shri V. Sraman, Jt. Director General of Foreign Trade, Bangalore, Shri S.C. Goyal, Commissioner of Income Tax, Bangalore -1, Shri Sanjeev Kumar Jindal, Deputy Secretary (IF-I), Ministry of Finance, New Delhi and Shri Srivatsa Krishna, Secretary to Government of Karnataka, Bangalore, were noted. The Chairperson noted the lack of quorum for the meeting. Since the transaction of SEZ cannot be held up, the Chairperson has taken up the agenda items as per procedure laid down for the Approval Committee. 3. At the outset the Chairperson welcomed the members of the Approval Committee. 4. The following items in the agenda, circulated in advance, were thereafter taken up for consideration: A. Confirmation of the minutes of the 27 th meeting of the Approval Committee. The minutes of the 27 th meeting of the Approval Committee held on was confirmed. 5

6 -5- A. Action taken on the decisions of the previous meeting. The Chairperson informed the members that the following decisions of the last meeting had been communicated: Sl No Approvals 1 Application for approval of setting up of a new unit in RMZ Ecoworld Infrastructure Pvt. Ltd SEZ Bangalore, submitted by M/s Liquent Software India Pvt. Ltd., Bangalore. 2 Application for approval of setting up of a new unit in RMZ Ecoworld Infrastructure Pvt. Ltd SEZ Bangalore, submitted by M/s Danske IT and Support Services India Pvt. Ltd., Bangalore. 3 Application for approval of additional list of services submitted by M/s UnitedHealth Group Information Services Pvt. Ltd., Bangalore. 4 Application for approval of expansion of existing Unit, submitted by M/s Virtusa Consulting Services Pvt. Ltd., Bangalore Date of issue of Approval B. The following approvals were considered by the Approval Committee:- 1. Application for approval of setting up of a new unit in RMZ Ecoworld Infrastructure Pvt. Ltd SEZ Bangalore, submitted by M/s KPIT Technologies Ltd., Bangalore. The Chairperson informed the Committee that M/s KPIT Technologies Ltd., vide their letter dated has submitted an application for setting up of a unit at RMZ Ecoworld Infrastructure Pvt. Ltd. SEZ, Bangalore for authorised operation of IT/ITES i.e. Software Development, Maintenance, Consultancy, Testing Business Process Outsourcing. The Chairperson further informed the Committee that the projected exports of the new unit for the first block of five years is Rs lakh and NFE of Rs lakh. Decision of the Committee: The Committee noted that the application was accompanied by all relevant documents as stipulated and conforms to all requirements of Rule 18(2) of SEZ Rules 2006 and approved the proposal. 2. Application for approval of additional service item submitted by M/s Danske IT and Support Services India Pvt. Ltd., Bangalore. The Chairperson informed the Committee that M/s Danske IT and Support Services India Pvt. Ltd. Bangalore vide their letter dated has submitted an application for approval of additional service item viz. Management or Business Consultancy Services for carrying out authorised operation, which is not covered in the default list of services issued by the Department of Commerce, Govt. of India, as per Notification No.12/2013-ST dated and circulated vide this office Circular No.2/2014 dated

7 -6- Decision of the Committee: The Committee after deliberation approved the service item viz Health Services and Management Consultants Services, as follows, which are not covered in the default list of services, to enable the unit to avail the Service Tax benefit for carrying out authorised operation. Sl. No. 1. Name of the Service Management Consultancy Services Name of the Vendor M/s PRICEWATERHOUSECOOPERS PRIVATE LTD., Building 8,7 th &8 th Floor, Tower-B DLF Cyber City, Gurgaon, Haryana M/s KPMG, Building No.10, 8 th Floor, Tower B, DLF Cyber City, Phase II, Gurgaon VALUE LINE HR SOLUTIONS, #1/1, 1 st Floor, 2 nd Cross, Appanna Layout, Mahadevapura Outer Ring Road, Mahadevapura, Bangalore. Nature of Services Assistance in setting up of SEZ unit, Assistance in obtaining necessary registrations under various statutes for the SEZ unit, assistance in obtaining A1 and A2 approvals Consultancy services in Direct taxation (Transfer pricing, Expat Tax Management, other expat related support, Statutory filings with government authorities etc.) Consultancy services in relation to Labour Law consulting & assistance in obtaining necessary registrations under various labour laws. File No. KA:06:06:RMZ:1Z Dated : Sd/- (Dr. Safeena A.N.) Chairperson Approval Committee RMZ Ecoworld Infrastructure Pvt. Ltd. SEZ 7

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