Investor Presentaiton

Benefits to IT/ITeS Units • • Capital subsidy - 25% of Eligible CAPEX (one-time) Upto INR 200 crs with GFCI > INR 250crs (Mega Project) Upto INR 50 crs with GFCI < INR 250crs 15% of OPEX (available for 5 years) Upto INR 40crs with GFCI>INR 250cr Upto INR 20crs with GFCI<INR 250cr Interest subsidy of upto 7% on term loan or actual interest paid, max INR 1cr per annum (5 years) Early mover advantage to first three eligible IT/ITES units - Limit for Mega project reduced to INR 100 crs Atmanirbhar Rojgar Sahay (ARS) - Reimbursement of employer contribution to PF upto 12% (5 years Key Incentives ARS and EGI benefit available even for employees working from home within Gujarat Employment Generation Incentive (EGI) - 50% of one month employment cost to company (one-time) Reimbursement of 100% electricity duty paid (5 years) Khandhar Mehta & Shah | Chartered Accountants Provision of direct benefit transfers of INR 50,000 for courses in information ommunication technology Skill development of students and working professionals through Al schools, COES and digital literacy fin 52

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