GOVERNMENT OF CHIIATTISGARH

1 · Prelude

2 · Vision

3 · Objectives

3 · 1. Encourage investment in Electronics, Information Technology and Information Technology enabled Service related sectors in the State.

3 · 2. Develop Naya Raipur and other major cities of the state as IT Hub and Electronic Manufacturing Clusters thereby increase local employment and GSDP.

3 · 3. Skill development of local youth as per the need of Electronics, Information Technology and Information Technology enabled Service related industries.

3 · 4. Promote development of IT Hubs/IT Park by providing incentives to Investors for IT Infrastructure Development.

4 · Advantage @ investment in Chhattisgarh

4 · 1. Naya Raipur —1s‘ Smart City of the country and upcoming LT Hub

4 · 2. High Return on Investment

4 · 3. Human Resource

4 · 4. 'Electricity

4 · 5. Local business prospects

4 · 6. Other infrastructure

4 · 6.1. Capital of Chhattisgarh State is having excellent connectivity with important cities of the country by Air through an Airport ranked one of the best in Non Metro category and East-West Corridor of Railways.

4 · 6.2. The state has strategic depth and is seismically most stable against natural calamities such as earthquake, flood, and cyclone. The state is best suited for the establishment of Data Recovery Centre, Data Centre in the cities of Naya Raipur, Raipur, Bhilai-Durg, Bilaspur and Korba cities.

4 · 6.3. Excellent social infrastructure with multispecialty healthcare hospitals such as Apollo, Fortis and AIIMS.

4 · 6.4. Shopping malls in the city of Raipur, PVR, INOX, CineMax with 20 lakh Sq.Ft. built up space.

4 · 6.5. High end Hotel groups: Taj, Hyatt, Mariott & Major Luxury brands such as Jaguar, Audi, BMW present

5 · Definition - The Electronics, IT or ITeS related industry is defined as:

5 · 1. ESDM (Electronic System Design Manufacturing as defined in the National Electronics Policy – 2012).

5 · 2. I.T Hardware (as defined by Electronics & Information Technology Department of GoI).

5 · 3. IT software, products based units

5 · 4. IT enabled Service related units.

5 · 5. Data Centre

5 · 6. IT/Electronic skill development.

5 · 7. Electronics and IT related other industries as defined by Electronics and Information Technology Department of State.

5 · 8. IT infrastructure development, IT Parks, IT SEZ etc.

5 · 9. The units as classified into Micro, Small and Medium units as per the guidelines issued by Micro, Small and Medium Enterprises (MSME) Ministry, Government of India from time to time will be considered as MSME units

6 · Incentives to Electronics, Information Technology and Information Technology enabled Services Sector Industries

6 · 1 Incentive for Fixed Capital Investment— Units established in the state will be eligible for incentive upto 50% of the fixed capital investment excluding the cost of the land with maximum limit of Rs. 150 lakhs per unit.

6 · 2 Interest Subsidy—Units established in the state will be eligible for the reimbursement of 75% of the total interest paid annually on term loan and working capital with maximum limit of Rs.110 lakhs per annum for a period of 8 years from the date of start of commercial production.

6 · 3 Rebate on Land Premium — Units established within notified IT Areas in the state will be eligible for rebate upto 80% on the land premium.

6 · 3.1 Land for such units may be allocated based on project investment per unit as given in the table.

6 · 3.2 Units shall ensure commercial production within 2 years from the date of allotment of land, failing which the order for allotment of such land may be cancelled.

6 · 3.3 Units must ensure continuous operation for a minimum period of three years from date of commercial production.

6 · 3.4 A minimum 60% of the total allotted land must be reserved for IT operations and the remaining 40% area may be used for other purposes e.g. establishment of ancillary, subsidiary and support services, s,

6 · 4 Rebate on Lease/Rental Space — Units established in the state operating from leased or rented space, will be eligible for reimbursement up to 50% of lease or rental charges for the space, with maximum limit of Rs.10 lakhs, for a period of 3 years from the date of start of commercial production.

6 · 5 Exemption on Stamp Duty — Units established in the state will be entitled for 100% exemption from payment of Stamp Duty on direct purchase/lease on allotted land. Apart from this, as second & last transaction, if that property is transferred to anothei. IT unit on sale or lease during policy period then the property transfer will , be entitled for 100% Stamp Duty exemption.

6 · 6 Exemption on CST and Entry Tax — Units established in the state will be entitled to 100% exemption on CST and Entry Tax, for a period of 10 years from the date of commencement of production or up to introduction of GST in the state whichever is earlier.

6 · 7 Exemption on Electricity Duty— Units established in the state will be entitled for 100% exemption from payment of electricity duty on self consumption up to 12 years from the date of commencement of commercial production

6 · 8 Incentive for Project Report— Units established in the state will be entitled for an incentive through reimbursement on expenditure for preparation of "Project Report" prepared by national / internationally renowned financial institutions or project consultants up to actual expenditure or 1% of fixed capital investment with a maximum limit of Rs.4

6 · 9 Assistance for Recruitment & Training— Units established in the state will be entitled for one time assistance for recruitment & training of Rs 20,000 per IT professional on recruitment with a maximum limit of Rs.10 lakhs per year during first three years from the date of start of commercial production

6 · 10 Grant on EPFfor employment generation — Units established in the state, after start of commercial production shall be reimbursed EPF amount paid for its IT/ ITeS professionals, for initial period of 7 years as indicated in the table given below–

7 · Additional Incentives -

7 · 1 Preference to domicile of Chhattisgarh in employment–

7 · 2 Investment during first year -

7 · 3 For Micro, Small and Medium Enterprises -

7 · 3.1 Incentive for Quality Certification — MSME Units established in the state will be entitled for an incentive through reimbursement of 50% expenditure on ISO-9000, ISO-14000 or other similar national/international certification, with a maximum limit of Rs. 7 lakhs. The Unit can avail this incentive for maximum of 2 quality certificates per unit per annum.

7 · 3.2 Incentive for Technical Patent— MSME Units established in the state will be entitled for an incentive through reimbursement of 50% expenditure on technical patents on the name of unit, with a maximum limit of Rs. 10 lakhs. The Unit can avail this incentive for maximum of 2 technical patents per unit per annum.

7 · 3.3 Subsidy on Bandwidth Charges— MSME Units established in the state will be entitled for subsidy through reimbursement of 30% of the total charges paid towards availing interne bandwidth from ISP, with a maximum limit of Rs. 3 lakh per annum paid up to 3 years.

7 · 4 For Large Investors -

7 · 4.1 Entrepreneurs, with an investment more than 100 Crores during policy period, may be considered for additional incentives over and above the incentives as given in policy on case to case basis. -

7 · 4.2 IT infrastructure developers, having experience of IT infrastructure development on more than 3 lakh sq. feet area in past 5 years, with an investment more than 100 crores, may be considered for additional incentives over and above the incentives as given in policy on case to case basis.

8 · Special Incentive Package

8 · 1 The Units which starts their commercial production during financial year 2015 2016, with minimum 500 employees, will be entitled to following incentives during policy period —

8 · 1.1 Preference in evaluation process by awarding bonus points in Technical Evaluation equivalent of 5% of maximum score in IT related tenders of Chhattisgarh Government

8 · 1.2 Free of cost advertising space, if available, in Government sponsored events for IT units in the state

8 · 2 The state would ensure uninterrupted quality power supply at most competitive tariff to the units.

8 · 3 Relaxations under Shops & Establishments Act in working hours, work shifts and employment of women.

8 · 4 Applicability of all relaxations under the Industrial Disputes Act and Contract Labour Act to all Electronics,IT and ITeS units in the State on par with Special Economic Zones.

8 · 5 Notifying Electronics, IT & ITeS units as continuous process units.

8 · 6 Permission to Electronics,IT and ITeS units for self-certification of reports, returns.

8 · 7 All units under this policy will be declared as essential service under Essential Services Maintenance Act.

9 · Empowered Committee

9 · 1 To approve the action plan for this policy, monitor implementation of policy and periodic reviews.

9 · 2 Issue directives to concerned state government departments/organisations on guidelines, notifications, etc. to be issued.

9 · 3 Necessary guidance for operation of single window system and its review;

9 · 4 Formulating procedures and terms and conditions for various incentives, sanctions and review of timely flow of incentives to the investors by the various departments and organizations including land allotment for the effective implementation of the policy.

9 · 5 To recommend additional incentives/concessions for large investments more than Rs,100 crores;

10 · The Nodal Agency

10 · 1 Establish an Online portal as a single point of contact between investor and the state for receiving investment proposals and release of necessary sanctions and approvals and their monitoring.

10 · 2 Facilitate smooth submission of reports/ returns in electronic formats for industries under the policy.

10 · 3 Develop appropriate manpower skills and competencies to ensure adequate quality manpower for the industry in association with training and skill development institutions.

10 · 4 Allot built up space, if any, on lease to Micro, Small, and Medium Enterprises IT/ITeS units;

10 · 5 Enter into appropriate MoU with investors.

10 · 6 Will take other appropriate steps for effective implementation of the policy.

11 · OTHER CONDITIONS

11 · 1 The policy would be effective from 0 1 st November 2014 till 31st October 2019.

11 · 2 If the incentives and concessions of Industrial Policy 2014-19 are more beneficial compared to Electronics, IT and ITeS investment policy then the investor can choose incentives under any one policy.

11 · 3 The incentives under the policy will be provided only to the 'new units' that commenced their commercial production/operations after the 01 November 2014.

11 · 4 If any unit established in the state is eligible for any incentive of Government of India policy then that unit can avail the benefits under State Electronics, IT and ITeS investment policy, if eligible, along with Government of India policy.

11 · 5 If any unit avails the incentives/concessions under the policy on fraudulent grounds then the saline will be cancelled and recovered/withdrawn without any notice.

11 · 6 All concerned state government departments/organizations will issue necessary notifications regarding various incentives/concessions provided under this policy within one month from date of issue of this policy

11 · 7 Electronics and IT Department shall issue necessary guidelines, clarifications, interpretation from time to time in order to resolve any issue regarding implementation of this policy.

17117 · tnn----a -atr, 2015

1 · TA* 07N14 1

2 · , 19c-c414 1 rddUfffter, r, TIFF

3 · 4-101L1Aq4), \3 -G -Gc1 .-z-11L110q, f4-0797,

4 · 4-1140 1:1C04 1411 07N1 - 4 1 1 4 1 iii i-i

5 · 4-11-1-NIft/T7)4314-74T c i ftftEf Tif4q/f47 (t14-k-:1)

6 · 11E04 `:1NN-1 -1.1 \3(1

7 · 3-TbTfaaT, u4tHq,

8 · 311-E -ER 7{1:4/T`4qq-/ -1 -1'4 -k tpc-c.1)fl.r1 (-11-k-c1)

9 · ,. ,.161 Cq14)N, t.0

10 · .3(1 4)k-lic1L1, 07414 1q, q,

11 · 1 -= -=i4), 4,1quIleiLi, .fl.1 1, 1■TI.■-1 -11q4 114 -cbct 31) 31-ffrz1-Ntrr I); qi

12 · R'ITTITTuTaT, (.(141k-c1)

13 · T4.4-11-1ft UkTNN-1 -1 4 1q,

14 · flr-110 4), , 1.11

15 · (-1-)Q14t, VccN14 1q, (t14-k-c1)

17 · WW-1.(1,T-1.11RV-1 ·(-1,-ct ,1 ,1111-4 -411.-1 -1 0uN14 1q,

1 · 141 I

3 · \i e, e,. kk-Z -ZZE

3 · 1 71V4 , 1\ci Mi CI) PI c61 cl 1 0 sirr14 t-4 t-4 t-44-1 -1 -3 -311 ct)) €11c11 r'11

3 · 2 'I 41 777 `00-TT 711tti cl")) *k-')u if1 cip crE0 4 1 cro 3P -4 -4.J1 661 co) qcraro r.r) 7-P-ITt4 .41i\5,-)L1) (Gsop) 1 -q-it ITTR=11I

3 · 3 *c-icirvickk-r -r, fcb`l Oolfc..6) )11311 7"2-74174 11734 cb Thl7ra ·. -·1 . ·-· ·-·1 ctt-P -P

3 · 4 q-ci 1 4 c) . rC1■7 r■7C r■7179 C 9 C- -7 9 CC-7 C-774 (IT Infra Developers) .3k-N)cItf 3-11rJJ1 f44Tru co) TrfW -C -C1 -q -q1-4 clw&Il I

4 · Uca44-1 -111q T' ft , -4 q T, t -4 t -4w -c -cn —

4 · 1 TH:1117-1iNd -512-1 -# "Vire ft11821 M 3TEE c4 - -U P M M M U P 7T 31111.tt.

4 · 2 1*1 -Z -Zi ilfarbbP-64 P-6 P-64 3rmm-

4 · 3 1-11-1c1 T111-1 -11£1-1

4 · 4 MA4

1 · 0 'd 4 1q. Effq7 TF:-T 71) 31-4suft * 1 -4 -4 -4 -499m # 21000 ') 4 11cilt \301N-1 ITT 12ti LiticILN T alt Oct) 41000 114 11c41 ftCr \3cLII I tC7rt t It acT liTTJ 311Ti tftcF 35 1 :07M 1 TR 3- 71 R

371 · -f -ffee-T ragff u31-4Terr cincl. l. ) RI 4-11u1 cbcc-, N-t (Electronic Manufacturing Cluster) u-dd-r -rr I cc-, 1-1 1 ctt-) -)9 ■Ii-k1) 4 n 61 , 11 . P--17 \ct-11q-1 (114 1d 3frz)-4-n-

4 · 5 TM -4 -4M ailLIN

113 · -4T #C44 .-cti I q-1, tffit -ERT thulf 311ITuri tI 'ono , flvzi foTrrr t-41c011 Trrarnn1141Pcb) col fq . ) c

4 · 6 31~ 1~ 3T

4 · 6.1 IT0F0 1331q-FW49 7F)- -Z1)11-C°:1 71— 1—e —el t 6cl1i cf-4 f-4 f-4 Trrw—Trrq cal i-t--Rz cr;IRs1 ,f ,fl .1/ l . 1/4i-4 lizzr

4 · 6.2 1.-11tr, cii, Tb-r-ff L 311-T uictiOct) 34rcKr311 t t-#4 a7 q zrzil-Tr 11411ffcr, 3rTqit-T---9-r Dctad okui. m-ciiNo fir Ijura: \;t1fttra 6-t, -, ) , ,-t. 31ft 7flTE19 , 3

4 · -4 1-41197rq 3-FAr T1'-{ r, Outtirer nor Oti I RirrfOU 4-4Tari YI cf, (2014-19)

4 · 6.3 3cr#2.1, '114-11R314) 3MtR991 T .1A) DIr t—ol\;.1) f5 31*-6)-, th-t h-t h-tff7 1

4 · 6.4 777 W-6 W-6 W-67 # 20 f.--11 ,I ,Isi a:TF,#b: rif.t..31-7,, 3T Thi, 11.)4) 3-TT fl121 gTT T t

4 · 6.5 \3cchtt tei OM, TzTTff, #t3k . Mt k33-1 -11 4 cik, Zitgtc 2TT Ei). d EcT

5 · 1 Tr f'rq *Q)c.1-0 ct*i ---20 12 f ESDM udrIT

5 · 2 * 0-0 ft411-F -FT (Deify) T- 1 Elft#rfku 311-F -Fttf 344141Rdd-S -SOT

5 · 3 311-1 -1 .tt, ctt $. 4)1

5 · 4 311-F -F. c). Rtq-M ct)14

5 · 5 .51 ti

5 · 6 3iird.tr./*Q)ct-01ct) ';iftaTuT ri

5 · 7 u0-41-0 c.N-1 qlvi14 fo-Fr TT -r ErNNritdd-

5 · 8 tr. 31. 1. 9)-#R-4ffT FOTTRi, 3T1ttf. TcfT, 3114.t.1.t. ■3). 311-ft

5 · 9 "tali, c uTi #Z.Z \stril 4-i=i1c1q, chk TRT cI 31T1R ci-)1 TTr, Trig 14 -q-Tf1-7 -r-z)-Trr

6 · 1 -.2 .211-T -Tztl -T -Tr 311q1 ,1 ,1 ct) I 4 -Q1-Tc1-9-1 1-1-Pr 4 dmo 19)sct-) f 41.) -ctlrf r T 4)1 50 -cird7ra '611qc-0-1 TNT, 31.:4T-UTI 150 TRA ;Ft *ct)14 -& -&iff

6 · 2 6g I 1'.,-q *chi 4 -P-Tfc199T C4 ei) 4 44) ei crftTst TM T9 V4117 TT 75 1Tt7Tff3 PrTtit 110 'F M1 cr)

135 · -A -AtiTzra 3177,' 42, I crti, Rt-q t-q t-qq9T 1;11c1 I 74 ti -.4-11. AN Tffrftfu Awe A I) *It (2014-19)

6 · 3 'VI ItRIRTIT 11-1 -17 V— V— ToTZf r -c -ct 31 -fkft-f t-f t-ff a-) 4 - *4) 4 *4)14' 4 3211-7 -79T tR, 80 1;1 -1 -1Wzrff T9 01[14-1 %-d· 4

6 · 3.1 1t CFZ)-T *cl-q ct) f". . ..1') ■31 -11 3Tit117 117 1=11 d Act)! 11 111:4 341 -4-4-4ff-f f-f f-ff ci. i. ;) -wT)-Tr-

6 · 3.2 *ctq Ohl 41f4 3174Z - Z -9 6)') . 9 6. itt94T t 2 c14 4-td7 *cbli chl clIPluz1 ■ct-11q ■t-1 ■-11q·-1 cfr<91 GITT4 61 I I 4 , 31w;f2Tr f 3frqt 3Tthr f Fr7[471-r

6 · 3.3 l .31-Nic1 chef t 4)4-I ci)-1 ci4 Oct) *4)14 T4 clIPIR, R, e4cP 3:114 , 1 ct) ,-1 -11 31 -1 -1 -0 6) 4 111

6 · 3.4 *44 Ohl 31T4fed '11P1ch I 4`I t141 60 VraTff 3-TT f'67 t 40 131 -17 3c1OT 34-44 — 1)c 1-, 0) 4 7PPTITMI, -16N.10) )cnq gq Ft7z1T 'tict)cl I t

6 · 4 env! tR V— 4 ·T-e.Trfta.

6 · 5 RTC TEP TT 'fl \)-)-4 77-P -P-1Tftd *ct - -4 -t t 4 Tht #0 3T2T -4 -411ERR3Tf r f Vtrirt artftgr T u 31-FaTr Gik cf I 311 3IT ct4 ir ., 31T-) 70 4 T-r-d-rff .14t 9t *Tft i

6 · 6 r Gar (4N 8) 8)) /11-4W q-7<V— 7Qufk1 II IRAN) \ici-41q-i 1 ch 10 citi dco TIT \i-1\A . GST cl I u)c ,

6 · 7 r44--e --ep7771, 71, 1v-PATff-d f-d f-dd\Jc-iN.) ;Trtf 6 4 ft99-E -ET" 12 7f d 'q 3:1711 itcd' a'reF fagff cT Trd-rd--1 -19 trZFU 'Cl - 9 tl -r -rd7TT-a -a '4?r L4 I *11 tit I

6 · 8 LiRtilvili 77- -4 7- -4 7- -4 7

6 · 9 &idT 1 vfllrevr .961qcri— ct4 ct")) cl I PI RAI ct , 0-1I PIOT c 5 f 3 ci4 4 3iiqtr oct), I ' -I -I Q1 4 crft-& t-& t-&-fur ct-<4433---4 --4f Tcf. -C -CiftaT171 31 -14 -14T7 20,000/ Ulf4VT 'Et Trm 3Tirt-rtt--d -ddff T. 10 i x-161z1cc11 tZT 01ft i

6 · 10 ·< tq 4111\rcu aFigh-t— Tar C[4 col GIfbl vicr) . c

7 · 1 tpck-nliii4 TV Nil 1 VV-1 -1141:11WM

7 · 2 AST -61 M

7 · 3.1 Tluiciali -crIciii6-t— 1 71 4' I · T. T. 1 r*ft *ctt-) -)14 UTRT . 1117:1/3fdi — ISO -9000, ISO -14000 TIT 4 1U ICICC11 afzi 4 14 Wt ctt)1 50 . Cird7Tff 3ItT 7-r 77rt 31·211-4 -4T 7 --fGF fG4 crrddc0 uickcil 4411u1-1 \tt-i 44-ft1 'ea -4 -44 ·17 tf tlfr

7 · 3.2 nc.fil l iltz vIcti 1■3-41 -P-ATFiddr, n u Trani 1-141 UTRT oar1l4 r11;n1 f6-4 czizi 4 'Tit TT 50 1; 1;11:07fff . 4 Tit 31-21--qr aruT-d-ri T. 10 4 7tit ci co -114 4te -r Vcr a4 I qt --44 c1coX1 4 w)c-116.-1 dTir I

7 · 3.3 4elz2T -claw -4 -44-g -g 39‹ hi— 7-rf wrifErff TTE, U TiarTi *it ch) -uur-d--aT Cfrfli 4 14, 31f0-111--rot Aq-T1 NiaRi) coi 30 39 T. 3·I - -R I -RACPP-4 -44 3 cpi cict) Ath-V (617.--41-ft

7 · 4 614 f)ichi gq

7 · 4.1 tt 3-14 Wc1-4 1-4 1-4 100 cr) , c clic) \3v.-&-i) ct) tt \J c ,v ,v) -11-1). ). 31MM-N -Nwr m)cc-, H16-1 TEfrqff cp i wcpuicik q-qR1t-71-1 -rz)-Trr

7 · 4.2 wlari)c6) ct) d I, fdd-T -Trd '5 T - 5 d T 511 3 'ffiGG3Tf4T -14 100 cl')· q-c1-11 4 cl ci-)4 cbT 3TT-1 -1411-4 -4 0, . 4 . \c ,c ,c ,) ,)1Zqc-i y1-116-11. 1. 3Tfr q1c, c, (11 ITZITFF I

8 · IFIcc1111 -I it —

8 · 1 I■3-4 ■3-4 ■-4 T-211f4d -ft4rzi clti 2015-16 c 314f00·=0d9 500 cf)4T-11W cl clIPI(em4ict) \ic1,-1 ;FR* cm.) Lk *fl 31. ·RR1--111 , ok fOtEr vriTT cm ,) ,) Lir.:mi —

8 · 1.1 Ucc1) ,d ,d4 1q, TFTF 31T.cr1. frd--q-T 4 oct44 tc, c,, z4ict)-1 vItzn-1 -uf-Itff 3ttcol 5 3fTT-, oLl 311-f -fq-tff ct-) to-qico-i ciNc11 C W4411I

8 · 1.2 T17r -E r -E r -E 4 cii)1.11 URI q1-41c1 ct)P-64-1). ). ftitTff -QQ-1 -11 -f -ffea cf-)"Ai 7rkTrr

8 · 2 cp) ufm-q-q-ivITEF -q7 tb U ICIMI ct -c -cbb--d -dtt 7ro fdd7 31710 \AI 1T 311riftqff 4 -R4-Iff I

8 · 3 ct. t. )1.1 Lc1 T-QTFEMT 3.11:11:1 ferf-ff cf)ILIA el Ett, €01411Ic ,1 ,1) 31t wqq-z -zzr--4i ftwEit

8 · 4 fatcf vrar *c, c,) ,)(1-01)cm, 3Trer 3Tritt9993ftEnfitT 3 T 311-1 -1 -4 -417 3Ttt-9 -9. 1;1-711-r -r-471ra Tit - -R a --RTITzlt ATE ttift

8 · 5 tt-,) ,)cr01. 1. )ct\I-1, 'q\-c1-11 k4)Thc4. 4.) .) TfiTIO-ff , c4i 4 *crq311 , -to ftlitur fic.1 Ott 3aFTPrff 4wz:11-T -Trt 1

8 · 6 Octt-O -O(1 1 , THT 1/ TtuRT w11sA4 Tirgia tT311 4 ct)) faRT79 1 -41:11 3t-d t-d t-ddrk mfMq-n. n. /ftdd--cmr) gq 3-11--@ --@Tri fl I

8 · 7 tit -c -ct 3f-d f-d f-dltff 4 Chl 3-1cc-t -t4Iciqc-1-) LIT 3111q\Ziff 3-1TTIT c.11 -Eltfkff f+-zrr vir-Orr

9 · :11:4t —

9 · 1 '(1 ·Ikrq 14 4 wrcr9-r ct) ,! ,! , ) gq D.)41.-w4.-1 4 31-311tarr, 'ff2-fr fq-Pr 11----41 147 34--e441-rertzT .94-1-cio 4114k1 , 1 u) , ) gq TrItff c61 .-171Tft I 7,-7 —

9 · 2 .41Mszttl 11111f66-

9 · 2.1 ti c t c.1) zir311 cor . 1 c. 311131, 41M-`' -k41--r-V-1---1 -1 f 4 k1.11 --i4V-1.--1414 Tflitur cl 1 I 1

9 · 2.271733- 4 4 - 4 cr) ff;-ITTLY / 3-1-P1M7crlY T-RT '-14-P--1 -ER -Ft c1 I ci ~ ilrI N1

9 · 2.3 R4710 10 -f -ftt WIT AA1 d -I eTTT---P --Pzrc 4-11 4 411 is I'1 cii-P -P -11 MIT crurr-41 4 Ti - -r 1 i -r i -r-ii·afr dill

9 · 2.4 c116·1 qq-W -Wzrr c i d 311n col fizitTur cm-11 n cP-1 -1 -1 'flLhei , wie4 1:R ON - -1 R N -1 N -116-1 H-1 cMI') chi ch) 3 c ct-Pfl mm-r -r-4 c -[1-la-Tr cryot

9 · 2.5 100 ctr)N.5 ft47131roftr c.N ,) ,) 4 31177-N -NN-f -fr ct)1

10 · 11 ,6 ,6eT

10 · 2 *c')crOfct), T, T, 1-11 q1dRIc61—t-c411 &1)1.-)c.61 1 z ra7 *('')er CIT-7:11 qfq.-1171td-91 4 clr €.1-11-11

10 · 3 -qqftafur 3117 ftaftrr '0. 0. 0-1731) 411-14 $YVFF 3ItZ &FT-J{3# ffct-)Rio

10 · 4 f , c U TRIM 3114.J1 M 3t c after.d. (MSME) m't 77Q-171-9-f ff Tcfrfl.1fI

10 · 5 NIct)). ). 31W -734Z1 0)1 Pu-11q.-1 cM-11 I

10 · 6 -4?q1'-01 q`l —1 —17:11-4 -41 I

11 · 311. 1. —

11 · 1 -r<9fT 1 '-l -lc11-cN 2014 t 31 311K, 2019 r6-7 -11r I

11 · 2 Met 311 -Eit tt 2014-19 -4 -4 1;1-7 -d cpiNq d Trft qm-ii t, 4fddzil f+-t +-+

11 · 3 *'d c 3td -d t-dd44ff7 itt q1c-\916711 c 1-11=1c1l ct-`11. 1. -1 t-d t-d t-ddfirr-4 -47 ,q , q-cA .11st) 4 TITifit u1 c Tt-rtzit *TfrI kyll 01 -1c -6N 2014 clIPIRTLIcle? \.3c1-11q.-1/tITAIM'l VRIT f i IT t I

11 · 4 zrft tf4 3f-d f-d f-ddrt TUZ T . Z T . 7-2 772Tifellff *c01 UTRR1 ITIRT \LN ct) k A 3T1q- q-M/ftzllRia APB c) t, c cr)) 3171191 qlqd 4 tzr grca ci-).) 4 1-11-Adi T1-21-rqt 4i

11 · 5 L11 *ctif4 UTRR1 a1Mh it-A t-A t-At M1M16-1/t§c,e VW] t t#1 NfooT44---v -v_,T. T. T. T. 9 . "00f44 -3t f4499r -799r *F4777 chi -crrkTr l 4f4 -N -NNRit/pi 4 q' - -t q' -t 4 cpi4c116) A ifI

11 · 6 .fluq A 'tf0 4 i;rrgurfcf 0 4

11 · 7 ■34N1ctcl 471t fiqvc"_fri coRptii) cr,) ca-) am.s.Lll, TTRI-71199-4 -4 *c)c,rPcN-, 41s11R4 f4rrrr 71 -4 -4Tir