AGARWAL SHRAFF & CO.

CHARTERED ACCOUNTANTS
52 Weston Street 5th Floor
KOLKATA – 700 012
PHONE: 2225 9194(O), 98300 61359(M)
e-mail: shraff@vsnl.net

CERTIFICATE

We have examined the books of accounts of M/s Array Solutions (India) Limited having
its registered office at 27 Shakespeare Sarani, Kolkata – 700 017 (PAN No.
AACCA7096F) for ascertaining the nature of remittance towards payment of commission
for procuring business for Array Solutions (India) Limited to M/s Excel IT, a UK based
company maintaining its principal place of business at The Gate House, Iron Row,
Burley-In-Wharfodle, ILKLEY-LS297DB, UK.

On the basis our examination & on the basis of explanations given to us we certify that
that the provisions of Tax Deduction at Source is not applicable to the above remittance
because neither M/s Excel IT is having any permanent establishment, branch office or
any other place of work in India nor M/s Excel IT is coming within the status of
dependent agent of M/s Array Solutions (India) Limited as defined in Para 4 & 5 of
agreement for avoidance of double taxation and prevention of fiscal evasion between
United Kingdom of Great Britain and India and hence the remittance is not chargeable to
tax in India.

Place: Kolkata For Agarwal Shraff & Co.

Date: October 17, 2008 Chartered Accountants

(Vinay Kumar Shraff)

Managing Partner