ANNEXURE I

Details of Tax Laws

Income Tax Act, 1961 and Income Tax Rules, 1962
Central Goods and Services Tax Act, 2017
Integrated Goods and Services Tax Act, 2017
Respective State Goods and Services Tax Act, 2017

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LIST OF MATERIAL SUBSIDIARY CONSIDERED AS PART OF THE STATEMENT (NOTE 1)

1. Optival Health Solutions Private Limited
Note 1: Material subsidiary identified in accordance with the Securities and Exchange Board of India (Listing Obligations and
Disclosure Requirements) Regulations, 2015, includes a subsidiary whose turnover. profit before tax or net worth in the

immediately preceding year (i.e. 31 March 2020) exceeds 10% of the consolidated turnover, consolidated profit before tax or
consolidated net worth respectively, of the Group in the immediately preceding year.

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