ANNEXURE I

LIST OF DIRECT AND INDIRECT TAX LAWS (‘TAX LAWS’)

Sr. No. Details of tax laws, as amended
1 Income-tax Act, 1961 and Income-tax Rules, 1962
2 Central Goods and Services Tax Act, 2017
3 Integrated Goods and Services Tax Act, 2017
4 Goods and Services Tax legislations as promulgated by various states
5 Goods and Services Tax (Compensation to States) Act, 2017
6 Customs Act, 1962
7 Customs Tariff Act, 1975
8 Foreign Trade Policy 2015-2020 (FTP)

LIST OF MATERIAL SUBSIDIARIES CONSIDERED AS PART OF THE STATEMENT (Note 1)
1. Securevalue India Limited

Note 1: Material subsidiaries identified in accordance with the Securities and Exchange Board of India (Listing
Obligations and Disclosure Requirements) Regulations, 2015 as amended from time to time, includes a
subsidiary whose income or net worth in the immediately preceding year (i.e. 31 March 2021) exceeds 10% of
the consolidated income or consolidated net worth respectively, of the holding company and its subsidiaries in
the immediate preceding year.

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