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[2006] 6 CAT 202

Special Economic Zones

The author is a Company Secretary & Head-legal, Persistent Systems Pvt. Ltd.
VI!S !"!#$!L
The author is a Senior %&&icer-secretarial, Persistent Systems Pvt. Ltd.
Special Economic Zone (SEZ) is a state!ic ans"e to tansactional ine##iciencies an$ po%i$es an
oppot&nit' to ta(e a$%anta!e o# !lo)all' e$&ce$ tai## le%els &n$e t*e +T, e!ime- To instill
t*e con#i$ence in in%estos an$ t*e .o%enment s commitment to a sta)le SEZ polic' e!ime/ t*e
Special Economic Zones Act/ 2000/ *a$ )een enacte$ e##ecti%e #om 1e)&a' 20/ 2006- T*e Act
!i%es teet* to t*e SEZ an$ *as ceate$ a #ame"o( #o $iect an$ in$iect ta3 *oli$a' #o t*e SEZ
$e%elopes an$ appo%e$ &nits in t*e man&#act&in! an$ se%ices secto locate$ t*ee- T*is aticle
ta(es &p #o anal'sis t*e t'pes an$ #eat&es o# SEZ/ poce$&e #o esta)lis*ment an$ opeation o#
SEZ an$ a &nit in SEZ/ etc- T*e a&t*os "*ile ma(in! e#eence to cetain s*otcomin!s in t*e
Act/ opine t*at politics in In$ia is a constaint on polic' action an$/ t*&s/ impo%in!
competiti%eness in SEZ encla%es is a !eat statin! point an$ it is a i!*t step to"a$s )oa$4)ase$
easin! o# $oin! )&siness in In$ia
'. Liberalization forced industry into a drive for internal efficiency thereby stimulating exports and GDP; but
domestic external inefficiency has to be tackled for further sharpening export competitiveness. he !pecial
"conomic #one $!"#% is the strategic ans&er both to overcome transactional inefficiencies and to take advantage
of globally reduced tariff levels under the '( regime.
!"#s in India have) till this point of time) been functioning under the provisions of the *oreign rade Policy and
are eligible for fiscal incentives as provided under the relevant statutes. o instill confidence in investors and
signal the Government s commitment to a stable !"# policy regime) a comprehensive !pecial "conomic #ones
+ct) ,--.) &as passed by Parliament in /ay) ,--. and received Presidential assent on 0une ,1) ,--..
he much a&aited !pecial "conomic #ones +ct) ,--. had come into force from *ebruary 2-) ,--3 after !"#
4ules) ,--3 &ere notified.
he !pecial "conomic #ones +ct) ,--. the !"# +ct gives legal teeth to the !"#. It has created a frame&ork for
direct and indirect tax holiday for the !"# developer and approved units in the manufacturing and services sector
located there.
*or the first time in the country) the tax incentives for the developers of the !"#s and the units therein) have been
provided in the +ct) thus providing clarity to investors.
ypes of !"#
(. *ollo&ing types of !"# are permitted to be set up under the !"# +ct5

Type Meaning Minimum area

)ulti- product S*+ S*+ units may ,e set up &or
manu&acture- rendering o&
services o& t.o or more goods-
services in a sector or goods-
services &alling in t.o or more
',/// hectares 0appro1. (,23/
acres4 o& contiguous and vacant
land. 5or multi-product services,
S*+ contiguous areas may ,e '//
hectares 0appro1. (23 acres4.
'. The area re6uirement has ,een rela1ed to (// hectares
&or certain States 0!ssam, )eghalaya, 7agaland,
!runachal Pradesh, )i8oram, )anipur, Tripura,
Himachal Pradesh, 9ttaranchal, Si::im, ;ammu &
ash- mir, "oa4 and 9nion Territories, :eeping in
vie. the di&&iculty in &inding large tracts o&
contiguous land in such States-9nion Territories.
(. )inimum processing area o& (<=. )inimum
processing area means an area in the special economic
8one .here only the special economic 8one units are
set up to carry out one or more authorised operations
Sector speci&ic S*+ ! 8one meant e1clusively &or
one or more product- services
'// hectares 0appro1. (23 acres4
o& contiguous and vacant land.
'. The area re6uirement has ,een rela1ed to </ hectares
&or certain States 0!ssam, )eghalaya, 7agaland,
!runachal Pradesh, )i8oram, )anipur, Tripura,
Himachal Pradesh, 9ttaranchal, Si::im, ;ammu &
ashmir, "oa4 and 9nion Territories, :eeping in vie.
the di&&iculty in &inding large tracts o& contiguous land
in such States-9nion Territories.
(. )inimum Processing area o& </=.
>. "ems and ?e.ellery, in&ormation technology, ,io-
tech- nology, in these sectors can ,e set up over an
area o& '/ hectares or more.
2. *lectronics hard.are and so&t.are including IT
ena,led services, area shall ,e '/ hectares or more
.ith mini- mum ,uilt up processing area o& one la:h
s6uare metre.
5ree Trade and $are-
housing +one 05T$+4
2/ hectares 0appro1. '// acres4 o&
contiguous and vacant land.
'. )inimum ,uilt up area o& one la:h s6uare metre.
(. $here 5T$+ is set up on sector speci&ic S*+, no
minimum area re6uirement is prescri,ed, ,ut 5T$+
not to occupy more than (/= o& processing area o&

*eatures of !"# +ct and !"# 4ules
>. he follo&ings are the features of !"# +ct and !"# 4ules5
u !implification of procedures for development) operation and maintenance of the !"# and for setting up and
conducting business in !"#s;
u !ingle &indo& clearance for setting up of an !"#;
u !ingle &indo& clearance for setting up a unit in a !"#;
u !implified compliance procedures and documentation &ith an emphasis on self6certification;
u 'ide range of services can be rendered from !"#s;
u Documentation for various activities of the units has been reduced to the barest minimum &ith an emphasis
on self6certification;
u here is no re7uirement for providing bank guarantees in certain cases) thereby reducing transaction costs;
u (ffshore 8anking 9nits $(89%) International *inancing :entres $I*:% and insurance units can be set up in
!"#. !uch (89s and I*: &ill be exempted from ax Deducted at !ource $D!% on its borro&ings and deposits
from ;4Is;
u he approved unit must have positive net foreign earnings in five years;
u ransfer of o&nership of financially &eak units &ith the Development :ommissioner approval and for the tax
holiday for the balance period to be available to the ne& o&ner;
u o enable existing export activity to get a fillip) "(9s < "P:G units are allo&ed to move to !"#; ho&ever)
their profits &ould be tax6free only for the remaining period of their tax holiday under the currently applicable tax
u :ontract manufacturing for foreign principals is allo&ed;
u (ption is available to obtain sub6contracting permission at the initial approval stage;
u Import6"xport of all items) through personal baggage has been allo&ed;
u Po&er plants can be set up &ithin the !"# for supply to !"# approved units &ith the above duty exemptions
on capital e7uipment as &ell as ra& materials and &ill become a source of efficient) 7uality po&er at competitive
prices; and
u +s there is no customs duty on po&er imported from abroad) these units can perhaps supply po&er to units
in the Domestic ariff +rea $D+% outside the !"# also very competitively &ithout high countervailing duties.
Procedure for establishment and operation of !"#
2. he procedure prescribed for establishment and operation of !"# is as follo&s5
u he !"#s are specially earmarked geographical zones) &hich can be developed by private sector or public
sector developer or in a Public6Private Partnership $PPP% model.
u *oreign Direct Investment is permitted under the +utomatic 4oute. *urther provisions of Press ;ote ;o. , of
,--. are not applicable for investment in !"#. Press ;ote ;o. , deals &ith *DI up to 2--= under the automatic
route in to&nships) housing) built6up infrastructure and construction6development pro>ects sub>ect to conditions of
development of minimum area) minimum capitalization and repatriation of original investment) etc.
u he !"# +ct has adopted a one &indo& approach to cut do&n on time consumed by bureaucratic
u he !"# +ct envisages a 8oard of +pprovals $8oard% at the central level. +pplication for approval of !"#s
has to be made either directly to the 8oard; or through the !tate Government.
u +ny person intending to set up !"#) after identifying the area) can submit the proposal to !tate Government
concerned for setting up of !"#. !tate Government for&ards the application to 8oard &ith its recommendations.
u +lternatively) the applicant can directly apply to 8oard. he 8oard may grant its approval sub>ect to applicant
obtaining the concurrence of !tate Government &ithin six months from the date of approval of 8oard.
u !tate Government &here it is intended to set up !"# may for&ard the proposal to 8oard.
u :entral Government may after consulting the !tate Government concerned) can suo motu set up and notify
u he 8oard may) after receipt of the proposal approve the proposal sub>ect to such terms and conditions as it
may deem fit to impose) or modify or re>ect the proposal.
u +fter approving the proposal) the 8oard communicates its decision to the :entral Government.
u he :entral Government shall) on receipt of communication from the 8oard) grant a letter of approval on
such terms and conditions and obligations and entitlements as may be approved by the 8oard) to the Developer)
being the person or the !tate Government concerned.
u Letter of approval for setting up !"# is valid for three years.
u he Developer shall) after the grant of letter of approval) submit the exact particulars of the identified area to
the :entral Government and thereupon Government may notify the specifically identified area in the !tate as a
!pecial "conomic #one.
u +fter the appointed day) the 8oard may) authorize the Developer to undertake in a !pecial "conomic #one)
such operations &hich the :entral Government may authorize.
u he :entral Government) &hile notifying any area as a !pecial "conomic #one or an additional area to be
included in the !pecial "conomic #one and discharging its functions under this +ct) shall be guided by the
follo&ing factors) namely5
$a% Generation of additional economic activity.
$b% Promotion of export of goods and services.
$c% Promotion of investment from domestic and foreign sources.
$d% :reation of employment opportunities.
$e% Development of infrastructure facilities.
$f% /aintenance of sovereignty and integrity of India) the security of the !tate and friendly relations &ith
foreign !tate.
Procedure for establishment of a 9nit in !"#
<. he procedure for establishment of a unit in !"# is discussed as under5
u + consolidated application seeking permission for setting up of a 9nit and other clearances) including those
indicated belo&) should be made to the Development :ommissioner) in *orm *) in five copies) &ith a copy to the
$a% +nnual permission for sub6contracting;
$b% +llotment of Importer6"xporter :ode number;
$c% +llotment of land?industrial sheds in the !pecial "conomic #one;
$d% 'ater connection;
$e% 4egistration6cum6/embership :ertificate;
$f% !mall !cale Industries 4egistration;
$g% 4egistration &ith :entral Pollution :ontrol 8oard;
$h% Po&er connection;
$i% 8uilding approval plan;
$j% !ales tax registration;
$k% +pproval from inspector of factories;
$l% Pollution control clearance) &herever re7uired;
$m% +ny other approval as may be re7uired from the !tate Government.
u he Development :ommissioner &ould get the proposal scrutinized and place it before the +pproval
:ommittee for its consideration.
u he proposals received under clauses $c% and $e% of sub6section $,% of section @ &ill be placed before the
8oard by the Development :ommissioner for its consideration.
u he +pproval :ommittee may approve or approve &ith modification or re>ect a proposal placed before it
&ithin fifteen days of its receipt.
u he 8oard may approve or approve &ith modification or re>ect such proposal &ithin forty6five days of its
u he +pproval :ommittee may approve the proposal if it fulfils the follo&ing re7uirements) namely5
$i% the proposal meets &ith the positive net foreign exchange earning re7uirement;
$ii% availability of space and other infrastructure support applied for) is confirmed by the Developer in
&riting) by &ay of a provisional offer of space;
$iii% the applicant undertakes to fulfil the environmental and pollution control norms) as may be
$iv% the applicant submits proof of residence) namely) passport or ration card or driving licence or voter
identity card or any other proof of the proprietor or the partners of partnership firms or Directors of the :ompany)
as the case may be) to the satisfaction of Development :ommissioner;
$v% the applicant submits the Income6tax returns) along &ith +nnexure) of the Proprietor or Partners) or
in the case of a company) audited balance sheet for the last three years.
u (n approval of a proposal) Development :ommissioner &ould issue a Letter of +pproval in *orm G) for
setting up of the 9nit.
u he Letter of +pproval &ill specify the items of manufacture or particulars of service activity) including trading
or &arehousing) pro>ected annual export and ;et *oreign "xchange "arning for the first five years of operations)
limitations) if any on Domestic ariff +rea sale of finished goods) by6products and re>ects the other terms and
conditions) if any) stipulated by the 8oard or +pproval :ommittee.
u he Letter of +pproval &ill be valid for one year &ithin &hich period the 9nit shall commence production or
service or trading or *ree rade and 'arehousing activity and the 9nit shall intimate date of commencement of
production or activity to Development :ommissioner5
6 9pon a re7uest by the entrepreneur) further extension may be granted by the Development
:ommissioner for valid reasons to be recorded in &riting for a further period not exceeding t&o years5
6 he Development :ommissioner may grant further extension of one year sub>ect to the condition
that t&o6thirds of activities including construction) relating to the setting up of the 9nit is complete and a chartered
engineer s certificate to this effect is submitted by the entrepreneur.
u If the 9nit has not commenced production or service activity &ithin the validity period or the extended validity
period) the Letter of +pproval shall be deemed to have been lapsed &ith effect from the date on &hich its validity
u he Letter of +pproval shall be valid for five years from the date of commencement of production or service
activity and it shall be construed as a licence for all purposes related to authorized operations) and after the
completion of five years from the date of commencement of production) the Development :ommissioner may) at
the re7uest of the 9nit) extend validity of the Letter of +pproval for a further period of five years) at a time.
u Developer is re7uired to enter into a lease agreement and give possession of the space in the !pecial
"conomic #one to the entrepreneur after the issuance of Letter of +pproval by the Development :ommissioner.
u :opy of the registered lease deed is to be furnished to the Development :ommissioner concerned &ithin six
months from the issuance of the Letter of +pproval.
u he cost of +pplication is 4s. .)---.
"xecution of 8ond6cum6Legal 9ndertaking
@. he entrepreneur or developer) for availing exemptions) dra&backs and concessions is re7uired to execute
8ond6cum6Legal 9ndertaking. he provisions in this respect are as under5
$i% he 9nit is re7uired to execute a 8ond6cum6Legal 9ndertaking in *orm A) &ith regard to its obligations
regarding proper utilization and accounts of goods) including capital goods) spares) ra& materials) components
and consumables including fuels) imported or procured duty free and regarding achievement of positive net
foreign exchange earning;
$ii% he Developer and :o6Developer is re7uired to execute the 8ond6cum6Legal 9ndertaking in *orm D &ith
regard to their obligations regarding proper utilization and accounts of goods) including goods procured or
imported by a contractor duly authorized by the Developer or :o6Developer as the case may be;
$iii% he 8ond6cum6Legal 9ndertaking shall be >ointly accepted by Development :ommissioner and by the
!pecified (fficer;
$iv% he 8ond6cum6Legal 9ndertaking executed by the 9nit or the Developer including :o6Developer shall
cover one or more of the follo&ing activities) namely5
$a% the movement of goods bet&een port of import or export and the !pecial "conomic #one;
$b% the authorized operations) as applicable to 9nit or Developer;
$c% temporary removal of goods or goods manufactured in 9nit for the purposes of repairs or testing or
calibration or display or processing or sub6contracting of production process or production or other temporary
removals into Domestic ariff +rea &ithout payment of duty;
$d% re6import of exported goods.
$v% he procedure for execution of 8ond6cum6Legal 9ndertaking is as under5
$a% the 8ond6cum6Legal 9ndertaking) &here the entrepreneur or developer is a company shall be
executed by the /anaging Director of the company or the Director$s% or any person &ho has or have been duly
authorized for this purpose by a resolution of the 8oard of Directors of the company and shall be affixed &ith the
common seal of the company;
$b% &here the entrepreneur is a partnership firm) 8ond6cum6Legal 9ndertaking shall be executed by all
the partners or authorized partner$s%;
$c% &here the entrepreneur is a Aindu undivided family) the) 8ond6cum6Legal 9ndertaking shall be
executed by the karta;
$d% &here the entrepreneur is a proprietorship concern) the 8ond6cum6Legal 9ndertaking shall be
executed by the proprietor;
$e% the value of the 8ond6cum6Legal 9ndertaking shall be e7ual to the amount of effective duties
leviable on import or procurement from the Domestic ariff +rea of the pro>ected re7uirement of capital goods) ra&
materials) spares) consumables) intermediates) components) parts) packing materials for three months as
applicable but &hich &ill not be levied on account of admission of such goods into the 9nit or the amount of
effective duties leviable on import or procurement from Domestic ariff +rea of the pro>ected re7uirements of
goods for the authorized operation by the developer but &ill not be levied on account of admission of such goods
into the !pecial "conomic #one;
$f% &here the value of 8ond6cum6Legal 9ndertaking executed falls short on account of re7uirement of
additional goods) the 9nit or the Developer shall submit additional 8ond6cum6Legal 9ndertaking;
$g% there shall be no debit and credit; the 8ond6cum6Legal 9ndertaking amount shall be monitored
7uarterly or yearly on the basis of Buarterly Progress 4eport or +nnual Progress 4eport submitted by the
Developer or 9nit) as the case may be) and in case of any shortfall in the 8ond6cum6Legal 9ndertaking amount) a
fresh or additional 8ond6cum6Legal 9ndertaking shall be furnished;
$h% the original of 8ond6cum6Legal 9ndertaking shall be maintained by the office of Development
:ommissioner and certified copies shall be given to the !pecified (fficer and 9nit or Developer;
$i% the value of the 8ond6cum6Legal 9ndertaking in respect of gems and >e&ellery units shall be
calculated at rates as notified by the :entral Government) from time to time; and
Quantum of deduction SEZ units set up on or after April 1, 22
!ut !efore Marc" #1, 2$
SEZ units set up on or after April 1,
'//= o& e1port pro&its 5irst < years starting &rom the year in
.hich manu&acture-provision o& services
5irst < years starting &rom the year in
.hich manu&acture-provision o&
services com- mences
</= o& e1port pro&its 7e1t ( years 7e1t < years
9pto </= o& e1port pro&its trans&erred to
S*+ #e-investment #eserve !ccount
su,?ect to conditions
7e1t > years 7e1t < years
$j% duly completed 8ond6cum6Legal 9ndertaking executed by the 9nit or Developer shall be deemed to
have been accepted) if no communication is received &ithin seven &orking days from the date of its submission.
Incentives for !"# units
3. here are t&o types of incentives for !"# units) i.e.) Direct ax Incentives and Indirect ax Incentives and these
are discussed as under5
$i% Direct ax Incentives
$a% Deduction of export profits to unit commencing manufacturing or producing articles or things or unit
&hich start providing services from +pril 2) ,--. as follo&s5

$b% "xemption from capital gains arising on transfer of assets on shifting of industrial undertaking from
urban area to any !"#.
$c% "xemption from /+ on income accruing or arising on or after +pril 2) ,--. from business carried
on or services rendered.
$d% ;o tax payable on interest received by non6residents and not6ordinary residents on deposits made
&ith an (ffshore 8anking 9nits $(89% in !"# on or after +pril 2) ,--..
$ii% Indirect ax Incentives
$a% "xemption from customs duty on goods?services imported or exported.
$b% "xemption from excise duty on goods procured from Domestic ariff +rea $D+%.
$c% Dra&back or any other admissible benefits on goods brought or services rendered from D+.
$d% "xemption from service tax on taxable services sub>ect to export of services rules.
$e% "xemption from :entral !ales ax on inter6!tate sale or purchase of goods except for ne&spaper.
$f% 4emoval of goods into D+ sub>ect to prescribed conditions and on payment of all applicable
customs duty levied on importation of such goods into India.
A. he key for attracting investors lies in living up to the promise of simplified procedures) single &indo&
clearance) etc.) as) it is the time and transaction cost of doing business that is the primary hurdle in India.
Ao&ever) concerns about the scale of success remain. hough the initial response from the private sector to the
ne& policy has been enthusiastic) many of the proposals being mooted are not on the scale re7uired to derive
economies of scale. +nd) even if high 7uality infrastructure &ere to come up &ithin the !"#) its connectivity &ith
the city &ould also have to be developed. 8esides) rigid labour la&s affecting our manufacturing competitiveness
are not addressed in the +ct. +greed) given that politics in India is a constraint on policy action) improving
competitiveness in !"# enclaves should be a good starting point. 8ut) remember) !"#s can only be an
intermediate step to&ards more broad6based easing of doing business in India.
C%7T!CT B*T!ILS %5 597CTI%7!L SP*CI!L *C%7%)IC +%7*SC
%ame & Address of SEZ Tel', (a), E*mail +d & ,e!site, if any
S**P+ Special *conomic +one TelC D'-((-(A(D/A<@, (A(D'>AA, (A(D//2@,
Bevelopment Commissioner, (A(D('23, (A(D('22
S**P+, !ndheri 0*ast4 )um,ai-2///D@ 5a1C D'-((-(A(D'>A<, ((A(D'3<
*-mailC dcEseep8.com $e,siteC ....seep8.com
andla Special *conomic +one, TelC D'-(A>@-(<('D2, (<((3>, (<('D2, (<(23<, (<>>//,
Bevelopment Commissioner (<((A'
S*+, "andhidham, achchh 5a1C D'-(A>@-(<((</
*-mailC dcE:ase8.com
$e,siteC httpC--....:ase8.com
Cochin Special *conomic +one, TelC D'-2A2-(2'>(((, (2'>(><, (2'>''', (2'>(>2
Bevelopment Commissioner, 5a1C D'-2A2-(2'>/32
CS*+, a::anad, Cochin - @A(/>/ *-mailC dcEcse8.com
$e,site C httpC--....cse8.com
)adras Special *conomic +one TelCD'-22-((@(A((/, ((@(A(>/, ((@(A(>>
Bevelopment Commissioner 5a1C D'-22-((@(A('A
)*P+ Special *conomic +one, *-mail C dcEmep8.gov.in
7ational High.ay 2<, $e,site C httpC--....mep8.com
Tam,aram, Chennai-@///2< )*P+ Chennai
Visa:hapatnam Special *conomic +one TelC D'-AD'-(3<2<33, (<A3<<<,
Bevelopment Commissioner 5a1C D'-AD'-(<A3><(
VS*+, Buvvada, *-mailCdcEvse8.com
Visa:hapatnam - <>//2@ $e,site C httpC--....vep8.com
5alta Special *conomic +one TelC D'->>-((23((@>, ((233D(>, ((2/2/D(
Bevelopment Commissioner 5a1C D'->>-((233D(>
5S*+, ).S.%. Fuilding, *-mail C &ep8E.,.nic.in
2th 5loor, 7i8am Palace, ol:ata-3///(/ $e,site C httpC--....&ep8.com
7oida *1port Processing +one TelC &rom Belhi D<-'(/-(<@(>'<, (<@3(32, (<@3(3/-3>
Bevelopment Commissioner 5rom outside Belhi D'-'(/-(<@3(3/->
7S*+, 7oida Badri #oad, Phase-II, 5a1C D'-'(/-(<@(>'2, D'-(<@3(3@
7oida Bistrict, "autam Fudh 7agar-(/'>/< 09.P.4 *-mail C dcnep8Enda.vsnl.net.in
$e,site C httpC--....nep8.org
Surat Special *conomic +one TelC D'-(@'-(>3(3>>, (>3(3>2
Bevelopment Commissioner, *-mail C )ariaE,om>.vsnl.net.in
Surat Special *conomic +one Biamond Par:, $e,site C httpC--....surse8.com
Sachin Surat - >D2(>/
)ani:anchan, Salt La:e S*+ 0&or gems and ?e.ellery4 Tel CD'->>-((2A@<A>, (('/'<>@-@(-@>-@2-@<
$est Fengal Industrial Bevelopment Corporation Ltd., <, 5a1C D'->>-((2A->3>3
Council House Street, ol:ata-3////' *-mailC md,idcEvsnl.com
Indore Special *conomic +one 0)ulti-product4 TelC D'-3>'-(<3((D
>-<2, Press Comple1, 5ree Press Home, *-mail C mdEse8indore.com
H.F. #oad, Indore-2<(//A $e,site C httpC--....se8indore.com
;aipur Special *conomic +one 0"ems and ;e.ellery4 TelCD'-'2'-(((33<', <''>(/'
Chairman-cum-)anaging Birector 5a1C D'-'2'-<'/2A/2
#a?asthan State Industrial Bevelopment & *-mailC riicoEriico.com
Investment Corporation Ltd., $e,siteC httpC--....riico.com
0#IIC%4 9dyog Fha.an, Tila: )arg
)ahindra City-S*+, Chennai 0Tamil 7adu4 TelC D'-22-(A(' (AD>-(AD2
0In&ormation Technology4 5a1 D'-22-(A(' (AD<
)-s. )ahindra Industrial Par: Ltd. *-mailC in&orEmahindra.orldcity.com
!r?ay !pe1 Centre, (2, College #oad, $e,siteC ....mahindra.orldcity.com
Chennai-@// //@
)ahindra City-S*+, Chennai 0Tamil 7adu4 Tel C D'-22-(A(' (AD>-(AD2
0!pparel and 5ashion !ccessories4 5a1 D'-22-(A(' (AD<
)-s. )ahindra Industrial Par: Ltd. *mail C in&orEmahindra.orldcity.com
!r?ay !pe1 Centre, (2, College #oad, $e,site C ....mahindra.orldcity.com
Chennai-@// //@
Salt La:e *lectronic City-S*+, ol:ata Tel C D'-''-(>>@@DD3
0So&t.are Bevelopment and IT ena,led services4 5a1 C D'-''-(>>@('2<
)-s. $IP#% Ltd., $ipro In&otech, Thapar House,
'(2, ;anpath, 7e. Belhi-''//''
$e,site to get in&ormation on S*+s is httpC--se8india.nic.in