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Special Economic Zones in India - An overview of Statutory provisions

Rajkumar S. Adukia 09323061049/093221 39642 radukia@vsnl.com rajkumarfca@gmail.com http://www.carajkumarradukia.com
©Rajkumar S. Adukia 1

Agenda 
 

Overview Laws applicable Important definitions Administrative setup Monitoring of SEZ and SEZ Units
©Rajkumar S. Adukia 2 



Role of SEZ s In Indian Economy
To provide internationally competitive environment ‡ To increase share in global exports ‡ To encourage FDI and enhance GDP ‡ To Generate Employment opportunities
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©Rajkumar S. Adukia

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or by the State Governments or any person for manufacture of goods or rendering services or both or as a FTWZ  Import / export operations of the SEZ units on selfcertification basis.  SEZ units have to be a net foreign exchange earner  ©Rajkumar S.Overview SEZ are delineated duty-free enclaves treated as a foreign territory for the purpose of trade operations. Adukia 4 . private or joint sectors. Duties and tariffs  Developed in the public.

Adukia 5 .SEZ Framework Fiscal incentives & regulatory benefits Thrust on selfcertification & in-zone empowerment SEZ Integrated Infrastructure Self-contained & Self-managed ©Rajkumar S.

positive net foreign exchange in 5 years Sales in DTA permitted ©Rajkumar S.Salient Features of SEZ Self certification for import and export Eligible activities Manufacturing / trading /services Single window clearance Subcontracting permitted Fiscal incentives Minimum area SEZ Units. Adukia 6 .

Adukia BTP FT &WZ Units 7 .Overview Individual Undertaking Group of Undertakings FTZ 100% EOU EPZ EHTP STP Units OBU IFSC Units SEZ FT&WZ ©Rajkumar S.

contd. FTZ/EPZ/SEZ  Earlier Covered by Chapter 7 and 7A of Foreign Trade Policy (2004-09)  Chapter 7 and 7A relating to SEZ and FT&WZ are deleted w.f 07/04/2006  Can be Located in India at those locations notified by Government of India 8  Covered by Chapter 6 of Foreign Trade Policy (2004-09) Can be located anywhere in the India ©Rajkumar S..Overview EOU/EHTP/STP/BTP  contd. Adukia .e..

History All 8 EPZs converted into SEZs :‡ ‡ ‡ ‡ ‡ ‡ ‡ ‡ Kandla ( Gujarat) Seepz( Maharashtra) Noida (U P) Madras ( T N) Cochin ( Kerala ) Falta ( W B) Visakhapatnam( AP) Surat ( Gujarat ) : : : : : : : : 1965 (625 Acres) 1975 (110 Acres) 1986 (310 Acres) 1986 (262 Acres) 1986 (103 Acres) 1986 (280 Acres) 1994 (360 Acres) 1998 (103 Acres) 9 ©Rajkumar S. Adukia .

Chemicals & Petrochemicals investment regions  Manufacturing Investment Regions PCPIRS MIRS ©Rajkumar S. Adukia 10 .Future SEZs  Petroleum.

854 2004-05 18.309  ©Rajkumar S.309 2005-06 22.10 Lakhs persons (out of which 40% are Females)  Exports from SEZ Year Export ( Rs Crores) 2003-04 13.  The SEZ units provide employment to about 1. Adukia 11 .Statistics Currently there are 948 units in operation in the 15 functional SEZs.

Adukia 12 .Exports From SEZ 25000 20000 15000 10000 5000 0 2003-04 2004-05 2006-07 Rs Cr res ©Rajkumar S.

Adukia 13 .Free Trade Warehousing Zones Special category of SEZ with a focus on trading and warehousing  Aims at creation of world class infrastructure for warehousing of various products  These Zones operate on the same lines as SEZ  The country¶s First FTWZ at Haldia in West Bengal has already received in-principle clearance from centre as joint venture between IL&FS and MMTC  ©Rajkumar S.

Adukia 14 . 1962: (Section 53(2) of SEZ Act .SEZ as µPort¶ Central Government is empowered to notify a Special Economic Zone as  port  inland container depot  land station  land customs stations  under section 7 of the Customs Act. 2005) ©Rajkumar S.

1962  As per section 7(a) of Customs Act . Adukia 15 .1962 vessel or aircraft entering India from place outside India must land only at custom port or a Custom Airport  ©Rajkumar S.1962 Central Government can appoint ports or airports for Loading of imported goods and loading of exported goods As per section 29(1) of Customs Act .Customs Act.

Adukia 16 .NO INTERMEDIARY IMPORTED GOODS CAN BE TAKEN DIRECTLY TO SEZ AND CLEARED FROM THERE GOODS CAN BE EXPORTED DIRECTLY FROM SEZ ©Rajkumar S.

Adukia 17 .-( Rule 75 of SEZ Rules 2006) ©Rajkumar S.Self Certification  All inward or outward movement of goods into or from the Zone by the Unit or Developer shall be based on self declaration  No routine examination of these goods shall be made unless specific orders of the Development Commissioner or the Specified Officer are obtained.

Principal Employer and terms and conditions for such employment ©Rajkumar S.A Director can be non-resident non As per Schedule XIII Part I clause (e) of Companies Act.1956 one of the condition for appointments as a Managing or Whole Time director is that he should be resident In India This is not applicable to Companies in SEZ Provided they enter in India after obtaining proper Employment visa from the concerned mission abroad and Such Person is required to furnish along with visa application form Profile of the company . Adukia 18   .

Definition of Resident as per Schedule XIII of Companies Act. Adukia 19 .1956 Resident in India includes a person who has been staying in India for a continuous period of not less than 12 months immediately preceding the date of employment as a managerial person and who has come to stay in India i. ii. For taking up employment in India For carrying on a business or vocation in India ©Rajkumar S.

1956 there are maximum Limits for Maximum managerial remuneration in case of companies having no profit or inadequate profit depending on effective capital of the company with prior approval of Central government Maximum Limit is Rs.000 p.4.m in case of companies in SEZ provided these companies have not raised money by public issue and not made default in repayment of debt or interest ©Rajkumar S.Maximum Limit of remuneration raised in case of SEZ Companies  In Schedule XIII Part II section II of Companies Act.00.000 p. Adukia 20   .00.m for companies This limit is raised to Rs 20.

Laws applicable to SEZ ©Rajkumar S. Adukia 21 .

2006 came into effect from 10th February 2006  ©Rajkumar S.e. Adukia 22 .Laws applicable to SEZ Concept of SEZ was first introduced in EXIM Policy ( now termed as Foreign Trade policy) announced on 31st March 2000 by Government of India  Chapter 7 of Foreign Trade policy and Chapter 7 of Handbook of procedures ( as amended on 07/04/2006 w.f 01-04-2006) state that policy relating to SEZ is governed by SEZ 2005 and rules framed there under  The SEZ Act 2005 and SEZ Rules.

08.1992 Foreign Exchange Management Act. 2005 Special Economic Zones Rules. 2006 which came into force on 10.2006 ©Rajkumar S.Laws applicable to SEZ     Foreign trade (Development and Regulation) Act.1999 Special Economic Zones Act. 2006 Note: An amendment has been made in the Special Economic Zones Rules by way of -The Special economic Zones (Amendment) Rules. Adukia 23 .

Adukia .Special Economic Zones Act.2005 Chapter I II III Sections 1-2 3-7 8-10 Title Preliminary Establishment of SEZ Constitution of Board of Approval Development Commissioner Single Window Clearance 24 IV V 11-12 13-25 ©Rajkumar S.

1899 ©Rajkumar S.VI VII 26-30 31-41 Special Fiscal provisions for SEZ Special Economic Zone Authority Miscellaneous Enactments Modifications of the Income Tax Act1961 Amendments to certain Enactments Amendments to the Banking Regulation Act.1949 Amendments to the Indian Stamp Act. Adukia 25 VIII 42-58 The First Schedule The Second Schedule The third Part I schedule Part II Part III .

2006 Chapter I II III IV Rules 1-2 3-16 17-21 22-46 Title Preliminary Procedure for establishment of SEZ Procedure for establishment of an unit Terms and conditions subject to which entrepreneur and developers shall be entitled to exemptions. drawbacks and concessions ©Rajkumar S.Special Economic Zones Rules. Adukia 26 .

V 47-52 Conditions subject to which goods may be removed from a SEZ to DTA VI VII VII 53-54 55-69 70-77 Foreign Exchange earningRequirements and Monitoring Appeal Miscellaneous ©Rajkumar S. Adukia 27 .

Adukia 28 .2005) The provisions of the Special Economic Zones Act .Overriding Effect (Section 51 of Special Economic Zones Act.2005 shall have effect notwithstanding anything inconsistent therewith contained in any other law for the time being in force or in any instrument having effect by virtue of any law other than this Act This was emphasized in the Instruction Number 6/2006 dated 03/08/2006 issued by SEZ Section Department of commerce ©Rajkumar S.

2003 Section 52 states that these will be withdrawn by issue of Notification. 2003  Special Economic Zones Rules. Notification No SO 320(E) Dated 14/03/2006S.2006 following are not applicable to SEZ  Chapter X-A Of The Customs Act. Adukia ©Rajkumar 29 . 1962  Special Economic Zones (Customs Procedure) Regulations.Certain Provisions not to Apply to SEZ After introduction of Special Economic Zones Rules.

©Rajkumar S. Adukia 30 .State SEZ Policy        Some States have also come out with their own SEZ Policy and /or SEZ Act SEZ Policy Provide inter alia provide for Exemption from state sales tax /VAT and other state levies Exemption from electricity duty Single window approval for state level clearances Declaration of Development Commissioner as Labour Commissioner under the Industrial Disputes Act. Simplification of returns and inspection systems.

Adukia 31 .Important Definitions ©Rajkumar S.

Adukia Section 2(g) 2(i) 2(m) 2(o) 2(q) 2(r ) 2(u) 2(z) 32 .No Definitions 1 Developer 2 3 4 5 6 7 8 Domestic Tariff Area Export Import International Financial Service Centre Manufacture Off Shore Banking Unit services ©Rajkumar S.Following important definitions are defined in Special Economic Zones Act.2005 S.

Definition of Developer and DTA  ³Developer´ means a person who.2005) ©Rajkumar S.2005)  ³Domestic Tariff Area´ means the whole of India (including the territorial waters and continental shelf) but does not include the areas of the Special Economic Zones ( Section 2(i) of Special Economic Zones ACT . has been granted by the Central Government a letter of approval under sub-section (10) of section 3 and includes an Authority and a Co-Developer ( Section 2(g) of Special Economic Zones ACT . or a State Government which. Adukia 33 .

polishing 9.Manufacture Sec 2( r ) Manufacture means to 1. And include Processes 6. Assemble 5. cutting 8. refrigeration 7. re-engineering a new product having a distinctive name character or use ©Rajkumar S. Make 2. Process or bring into existence. Produce 3. remaking 12. repair 11. Fabricate 4. blending 10. by hand or by machine. Adukia 34 .

(i) are covered under the General Agreement on Trade in Services annexed as IB to the Agreement establishing the World Trade Organisation concluded at Marrakesh on the 15th day of April. 2005) ©Rajkumar S. Adukia 35 .Services ³Services´ means such tradable services which. 1994 (ii) may be prescribed by the Central Government for the purposes of this Act and (iii) earn foreign exchange (Section 2(z) of Special Economic Zones Act.

including information enabled services such as back-office operations call centers content development or animation. 15. Trading warehousing research and development services computer software services. 3. 5. 9. 2. 11. 4. 8. Adukia 36 . 14. data processing. support centers and web-site services ©Rajkumar S. insurance claim processing legal data bases medical transcription. 6. 10.Services-Rules 76 Services1. 13. 16. Payroll Remote Maintenance revenue accounting. graphic information system services human resources services. 7. engineering and design. 12.

36. 17. 32. 26. 37 ©Rajkumar S. 27. 29. 34. Adukia . 18. 33. 22. 21. Distribution services environmental services financial services hospital services other human health services tourism and travel related Services recreational cultural and sporting services transport services services auxiliary to all modes of transport entertainment services. 30.Services-Rules 76 Services25. 28. audio-visual services construction and related services (excluding retail services) educational services. 23. pipelines transport. 35. 20. 24. 19. 31. off-shore banking services professional services (excluding legal services and accounting) rental/leasing services without operators other business services courier services.

for the purposes of the Second Schedule of the Act. Adukia 38 . shall mean import for the purposes of re-export.NEW SEZ Amendment Rules.´ ©Rajkumar S.2006 In Rule 76. the following Explanation shall be inserted at the end: The expression ³Trading´.

from one Unit to another Unit or Developer. or (iii) supplying goods. or providing services. or providing services. sea or air or by any other mode. by land. or providing services. out of India. whether physical or otherwise.Definition of Export Export means ± (i) taking goods.2005) ©Rajkumar S. from a Special Economic Zone. or (ii)supplying goods. in the same or different Special Economic Zone (Section 2(m) of Special Economic Zones Act . from the Domestic Tariff Area to a Unit or Developer. Adukia 39 .

Definition of Import Import means(i) bringing goods or receiving services. in a Special Economic Zone. whether physical or otherwise. Unit or Developer from another Unit or Developer of the same Special Economic Zone or a different Special Economic Zone. Adukia 40 . or (ii) receiving goods. sea or air or by any other mode. (Section 2(o) of Special Economic Zones Act . or services by. by a Unit or Developer from a place outside India by land.2005) ©Rajkumar S.

Adukia 41 .Administrative set up for SEZs ©Rajkumar S.

Adukia 42 .Administrative set up for SEZs 1) 2) 3) Board of approval is apex body in department Each Zone is headed by Development Commissioner who is also heading approval committee Approval Committee at the Zonal Level dealing with approval of units in SEZ and other related issues ©Rajkumar S.

Adukia 43 .Board of approval Board has the duty to promote and ensure orderly development of SEZ  Special secretary to Government of India in Ministry of Commerce and industry. Department of Commerce is chairperson of Board  It consists of 18 members and a nominee of each state government concerned ( Notification No SO(195(E) dated 10/02/2006 and 314(E) dated 13/03/2006)  ©Rajkumar S.

Adukia 44 .Address of Board of approval Board of Approval SEZ Section Department of Commerce Ministry of Commerce and Industry Udyog Bhavan New Delhi ± 110011 ©Rajkumar S.

Approvals for Special economic zones Up to the end of October. ©Rajkumar S. Adukia 45 . 2006 the Board of Approval has given formal approval to 237 special economic zones and in principle approval to 166 special economic zones.

NEW CAP ON SEZs   The empowered Group of Ministers on Special Economic Zones. Adukia 46 . Mr Pranab Mukherjee. Decided that approvals for new SEZs would resume only after 75 SEZs were made operational ©Rajkumar S. decided on 23.08.2006 to remove the existing cap on the number of SEZs that can be established within the country. headed by the Defence Minister.

in the SEZ for its development. Adukia 47 . operation and maintenance  granting approval or rejecting of proposal for providing infrastructure facilities in SEZ  ©Rajkumar S.  granting approval of authorised operations to be carried out in the SEZ by the Developer  granting approval to the Developers or Units for foreign collaborations and foreign direct investments.Major Functions of Board-Sec Board9(2) Granting of approval or rejecting proposal or modifying such proposals for establishment of SEZ.

2005  Every Development Commissioner shall take all steps in order to discharge his functions under this Act to ensure speedy development of the Special Economic Zone and promotion of exports there from.-Sec 12(1) of Special Economic Zones Act .2005  ©Rajkumar S.Development Commissioner The Central Government may appoint any of its officers not below the rank of Deputy Secretary to the Government of India as the Development Commissioner of one or more Special Economic Zones.-Sec 11 of Special Economic Zones Act . Adukia 48 .

or for the purposes specified above  monitor the performance of the Developer and the Units in a Special Economic Zone . Adukia 49 .Major functions of Development Commissioner.  ©Rajkumar S.Sec 12(2) CommissionerGuide the entrepreneurs for setting up of Units in the Special Economic Zone.  Ensure and take suitable steps for effective promotion of exports from the Special Economic Zone  Ensure proper co-ordination with the Central Government or State Government Departments concerned or agencies with respect to.

Adukia 50 .Approval Committee Every SEZ has one approval committee  Approval Committee has 9 members  Development commissioner is Chairperson of Approval Committee  ©Rajkumar S.

Major functions of approval committeecommittee-Sec 14(1) Approve the import or procurement of goods from the Domestic Tariff Area. or from the Domestic Tariff Area. in the SEZ for carrying on the authorised operations by a Developer  Approve the providing of services by a service provider. modify or reject proposals for setting up Units for manufacturing or rendering services or warehousing trading in the SEZ  ©Rajkumar S. for carrying on the authorised operations by the Developer. in the SEZ  Monitor the utilisation of goods or services or warehousing or trading in the SEZ  Approve. from outside India. Adukia 51 .

Monitoring of performance ©Rajkumar S. Adukia 52 .

Rule reports22(3) and (4) The unit shall submit Annual performance reports in Form I to the development commissioner  The Developer shall submit Quarterly Report on import and procurement of goods from the Domestic Tariff Area. utilization of the same and the stock in hand. in Form E to the Development Commissioner and the Specified Officer  Development Commissioner shall place both Form I and E before the Approval Committee ©Rajkumar S. Adukia 53 .Performance reports.

Form I   Form I contains inter alia following details Cumulative value of exports for the five year period.  Cumulative Net Foreign Exchange Earning for the five year period Details of DTA Sales and Capital Structure Details in Form I is to be certified by the Chartered Accountant before the end of first quarter of the following financial year  ©Rajkumar S.  Total outflow of foreign exchange  Net Foreign Exchange Earning position at the end of previous year. Adukia 54 .

In case the Approval Committee come to the conclusion that a Unit has not achieved positive Net Foreign Exchange Earning failed to abide by any of the terms and conditions of the Letter of Approval or Bond-cum-Legal Undertaking the said Unit shall be liable for penal action under the provisions of the Foreign Trade (Development and Regulation) Act. Adukia 55 . 1992 ( Rule 54 of SEZ Rules 2006) ©Rajkumar S.Monitoring of performance      Performance of the Unit shall be monitored by the Approval Committee as per the guidelines given in Annexure appended to the rules.

Contravention of Provision of Foreign Trade (Development and Regulation). Adukia 56 . Act 1992 Penalty amount Rs 1000 5 times the value of goods in respect of which any contravention is made Which ever is more ©Rajkumar S.

Adukia 57 More than 5 years . 2006) Number of year from date of Monitoring commencement of production Less than 1 year Not be monitored Less than 5 years monitored for the number of completed years undertaken for only such number of years which fall in the subsequent block/s of five years ©Rajkumar S.(Annexure I of SEZ Rules.GUIDELINES FOR ANNUAL MONITORING OF PERFORMANCE OF UNITS.

2006) Number of years with Negative Net Foreign Exchange 1st and 2nd Year 3rd 5th year Action Placed under the Watch List to watch their performance. Development Commissioner shall initiate penal action as provided under the rule-25. a Show Cause Notice shall be issued. Adukia 58 . ©Rajkumar S.CRITERIA FOR ANNUAL MONITORING(Annexure I of SEZ Rules.

in the format given in Form K. to the entrepreneurs and regular employees of the Units: Temporary identity card may be issued by the Development Commissioner to the casual visitors and contractors.2006) ©Rajkumar S.(Rule 70 of Special Economic Zones .Identity Cards  The entry of persons to the processing area of the Special Economic Zone shall be regulated by the Development Commissioner through issue of identity cards.  The identity card shall be valid up to a period of five years and shall be issued. Adukia 59  .

Adukia 60 .Form K ©Rajkumar S.

it shall have two distinct identities with separate books of accounts but it shall no t be necessary for special Economic Zone Unit to be a separate Legal Entity Rule 19(7) ©Rajkumar S. Adukia 61 .If an enterprise is operating both as a Domestic Tariff Area unit as well as a Special Economic Zone Unit.

Books of Accounts Rule 22(2)        Every Unit and Developer shall maintain proper accounts. Adukia 62 . and such accounts should clearly indicate in value terms the goods imported or procured from DTA consumption or utilization of goods production of goods. waste or scrap or remnants Exports sales or supplies in the DTA Transfer to SEZ or EOU or EHTP or STP or BPU Balance in stock ©Rajkumar S. financial year wise. including by-products.

Adukia 63 .Sub Contracting ©Rajkumar S.

Sub Contracting-Rule 41 Contracting A Unit. may subcontract a part of its production or any production process. to  a unit(s) in the Domestic Tariff Area or  in a Special Economic Zone or  Export Oriented Unit or  a unit in Electronic Hardware Technology Park or  Software Technology Park unit or  Bio-technology Park unit with prior permission of the Specified Officer to be given on an annual basis ©Rajkumar S. Adukia 64 .

Adukia 65 . taken outside the Special Economic Zone for sub-contracting shall be brought back into Unit within 120 days or extended time (b) Wastage shall be permitted as per the wastage norms admissible under the Foreign Trade Policy read with the Handbook of Procedures (c) the value of the sub-contracted production of a Unit in any financial year shall not exceed the value of goods produced by the Unit within its own premises in the immediately preceding financial year: ©Rajkumar S.Conditions for sub-contracting ± subRule 41 (a) the finished goods requiring further processing or semifinished goods including studded jewellery.

Conditions for sub-contracting subabroad ±Rule 41(2) (a) sub-contracting charges shall be declared in the export declaration forms and invoices and other related documents. Adukia 66 . (b) the export proceeds shall be fully repatriated in favour of the Unit. ©Rajkumar S.

Conditions for sub-contracting in subanother unit within same SEZ ±Rule 42(4) (i) the movement of goods shall be under serially numbered challans and record of such movement of goods shall be maintained by the Unit. Adukia 67 . (ii) raw material imported or procured by the Unit for manufacture of capital goods may be transferred to another unit for the purpose of manufacture or fabrication of capital goods for use by the Unit which had imported or procured the raw materials. ©Rajkumar S.

Rule 43 (a) all the raw material including semi-finished goods and consumables including fuel shall be supplied by Domestic Tariff Area exporter. Adukia 68 .Conditions -Sub-contracting for SubDomestic Tariff Area unit for export. (b) finished goods shall be exported directly by the Unit on behalf of the Domestic Tariff Area exporter (c) export document shall be jointly in the name of Domestic Tariff Area exporter and the Unit (d) the Domestic Tariff Area exporter shall be eligible for refund of duty paid on the inputs by way of brand rate of duty drawback. ©Rajkumar S.

(Rule 74 of Special Economic Zones. the exit shall be subject to penalty that may be imposed under the Foreign Trade (Development and Regulation).Exit of Units The SEZ Unit may opt out of Special Economic Zone with the approval of the Development Commissioner  Such exit shall be subject to payment of applicable duties on the imported or indigenous capital goods. Act. spares and finished goods in stock  If the unit has not achieved positive Net Foreign Exchange. 2006)  ©Rajkumar S. raw materials. Adukia 69 . consumables . components. 1992  The Unit shall continue to be treated a unit till the date of final exit.

Adukia 70 .sezindia.website : www.nic.in ©Rajkumar S.

Adukia 71 .About World export processing zones Association ( WEPZA) Founded in 1978 by the United Nations  WEPZA is the private non-profit World Association of Economic Processing Zones and Free Trade Zones.  It is an independent association dedicated to the improvement of the efficiency of all Economic Processing Zones (EPZs)  ©Rajkumar S.

org ©Rajkumar S. Adukia 72 .wepza.www.

WEPZA aims at improving the efficiency of the EPZs through:  Periodic exchange of information at WEPZA Conferences and Workshops  Recruiting and training EPZ Management  Research on markets and trade flows supplied to members as the WEPZADB database  Creation and maintenance of the WEPZA Website on the Internet  Cooperative Transport arrangements to reduce costs  Networks of subcontracting and purchasing among zone factories  Cooperative promotion of EPZs to manufacturers and services providers worldwide  Periodic discussions between EPZs and the manufacturing/services community  Representing Free Zones and EPZs before international bodies in defense of their interests and their freedoms
©Rajkumar S. Adukia 73

WebWeb-sites 

Government
± http://www.commerce.nic.in/ ± http://dgftcom.nic.in/± http://www.sezindia.nic.in ± http://dbtindia.nic.in/ ± http://www.mit.gov.in/

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WebWeb-sites«.
‡ SEZ

± www.seepz.com- seepz ± www.kasez.com- kandla ± www.csez.com- cochin ± www.mepz.com- madras ± www.vepz.com- vizag ± www.fepz.com- falta,kolkatta ± www.nepz.com- noida ± www.riico.com- jaipur
©Rajkumar S. Adukia 75

net/.Hyderabad ± http://www.htm.stpi.in/index.hyd.in/stpc.blr.Bangalore ± http://www.stpkol.Kolkatta ± http://www.stpj.stpi.net/.Noida ©Rajkumar S.soft.Chennai ± http://www.in/index.soft.htm ± http://www.html.stpmum.stpi.html.Mumbai ± http://www.soft.WebWeb-sites«  STPI ± http://www.stpp.net/.net/.soft.chennai.stpn.soft.net/site_map. Adukia 76 .Jaipur ± http://www.

WebWeb-sites«  BTP ± http://www.ticelbiopark.biotechcitylucknow. Adukia 77 .iciciknowledgepark.net/ ©Rajkumar S.ibpl.asp ± http://www.com/icicikp/ind ex.org/ ± http://www.com/ ± http://www.

QUESTIONS/ SUGGESTIONS/ COMMENTS ??? ©Rajkumar S. Adukia 78 .