Investor Presentaiton

Competitive Tax Regime - Overview • 100% Tax Exemption (for 10 out of 15 years) • No Capital Gain Tax • Minimum Alternate Tax* @ 9% • No CTT**/STT**/GST**/Stamp Duty fin Withholding tax @4% on interest paid on Debt Instruments • Competitive AIF Tax Regime * MAT provisions not applicable for companies opting for concessional tax rate under Sec. 115 BAA of Income Tax Act, 1961 **CTT- Commodity Transaction Tax, STT- Securities Transaction Tax, GST- Goods and Service Tax Khandhar Mehta & Shah | Chartered Accountants 46

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