1. COST OF DOING BUSINESS IN INDIA E-10A, Kailash Colony, Greater Kailash – 1, New Delhi – 110048 Telefax: 011-46664600, 29245500/5522/5533 | Email: akg@akgindia.in www.akgindia.in | www.charteredaccountantnewdelhi.com

2. E-10A, Kailash Colony, Greater Kailash – 1, New Delhi – 110048 Telefax: 011-46664600, 29245500/5522/5533 | Email: akg@akgindia.in www.akgindia.in | www.charteredaccountantnewdelhi.com A. BASIC YEARLY SALARIES AND WAGES IN USD $HIGHLOW MANGERIAL POSITION Senior Level 260,00050,000 Middle level 50,00022,000 Junior Level 30,00012,000 FACTORY WORKERS Supervisors 8,9005,000 Skilled workers 3,700221,000 Non-Skilled workers (minimum wages are decided by the government of different states) 1,290968 MARKETING AND SALES Senior Level 150,00015,000 Middle level 40,00014,000 Junior Level 16,0003,200 OFFICE AND ADMINISTRATIVE Executive secretary 12,1003,300 Clerk 6,4803,300 Accountant 11,0003,300 Driver 3,1501,850 Service technician (Engineering experience) 5,0002,750 HOUSEHOLD HELP Family Driver 2,6001,600 Cook 2,1001,000 Maid 1,000665 The figures represent estimated basic yearly pays for the industry in general, and not specific to any sector. There are other labor related costs, such as social security premiums, holiday pay, service incentive leave pay, maternity and paternity leaves etc. To obtain effective yearly wages, multiply by yearly pay by 120% more or less. Managers can write and speak fluent English, while position are accustomed to at least conversational English.

3. E-10A, Kailash Colony, Greater Kailash – 1, New Delhi – 110048 Telefax: 011-46664600, 29245500/5522/5533 | Email: akg@akgindia.in www.akgindia.in | www.charteredaccountantnewdelhi.com B. RENTAL OR LEASE RATES IN USD $HIGHLOW OFFICE SPACE Delhi 6.48/sq ft2.5/sq ft Mumbai 14.4/sq ft4/sq ft Bangalore 5.3/sq ft1.9/sq ft Chennai 3.2/sq ft1.6/sq ft Non-Metro areas 3.2/sq ft1/sq ft Export Processing Zones 2.4/sq ft0.72/sq ft RESEDENTIAL SPACES Delhi 2.7/sq ft0.6/sq ft Mumbai 8.1/sq ft4.1/sq ft Bangalore 3.5/sq ft0.6/sq ft Chennai 2.7/sq ft0.48/sq ft Non-Metro areas 2.7/sq ft0.2/sq ft C. MONTHLY RETAINERS FEE OF CERTAIN PROFESSIONAL AND SERVICE CONTRACTORS IN USD $ HIGHLOW Chartered Accountants 3,120620 Lawyers 2,600520 Medical Doctor or Dentist (calculated on the basis of 2-3 visits per week) 20473 Customs Broker Less than 1% Engineering contractor, mechanics, computer technician 31015 Security guard services (generally calculated as wage of the guard + service tax) 260155

4. E-10A, Kailash Colony, Greater Kailash – 1, New Delhi – 110048 Telefax: 011-46664600, 29245500/5522/5533 | Email: akg@akgindia.in www.akgindia.in | www.charteredaccountantnewdelhi.com D. COST UTILITIES IN USD $ Installation cost (for big industries, depending on projected consumption) ELECTRICITY Installation cost (for commercial & office, depending on project consumption) 65 (service line charges) + 40/kw Consumption rate (industrial) Upto 10 kw/0.15 Consumption rate (commercial) Upto 10 kw/0.16 Consumption rate (residential) Upto 200 units/0.06 WATER Installation cost (depending upon the area) 110-2,225 Consumption rate (residential Rs. Per month) Monthly consumption (Kiloliters) Service charge USD $ Volumetric charges (per kiloliter)* 0-101.30.05 10-202.70.07 20-303.80.3 >3050.5 Commercial rate (commercial & industrial) USD $ per month Monthly consumption (Kiloliters) Service charge USD $ Volumetric charges (per kiloliter)* 0-10 100.2 10-2514.6 0.5 25-50 18.71.1 50-100 21.51.8 >100 262.2 Contd... * Add 50% Sewage Maintenance charges

5. E-10A, Kailash Colony, Greater Kailash – 1, New Delhi – 110048 Telefax: 011-46664600, 29245500/5522/5533 | Email: akg@akgindia.in www.akgindia.in | www.charteredaccountantnewdelhi.com LANDLINE TELEPHONE Installation cost 11-33 Monthly billing (depending upon the plan and the number of dialing) 40-500 National Direct Dialing Calls (depending upon the plan and the number of dialing) 100-200 International Direct Dialing Calls (depending upon the plan and the number of dialing) 200-500 INTERNET CONNECTION Installation fee 19-1,000 Internet subscription (rates vary depending on type of plan and number of hours) 11-1,000 pm (Depend upon the bandwidth connectivity, data transmission plans) …Contd

6. E-10A, Kailash Colony, Greater Kailash – 1, New Delhi – 110048 Telefax: 011-46664600, 29245500/5522/5533 Email: akg@akgindia.in www.akgindia.in | www.charteredaccountantnewdelhi.com DISCLAIMER: The information contained in this document is for information purposes only and does not constitute a legal advice from AKG or solicitation or an offer to sell any products or services. Reasonable efforts are being made to provide correct and updated information by us, however, users are advised to use their own prudence and seek independent professional advise before taking any decision based on this document.