Singapore legislation

Regulation 3

of Income Tax (Exemption of Foreign Income) Order 2014

Regulation 3

Exemption for IL&FS Wind Power Investment Pte Ltd

Subregulation 1

IL&FS Wind Power Investment Pte Ltd is hereby granted exemption from tax on the interest received in Singapore on or after 7th March 2013 from the following companies located in India:

(a)

Wind Urja India Ltd;

(b)

IL&FS Wind Power Ltd;

(c)

Tadas Wind Energy Ltd;

(d)

Lalpur Wind Energy Pvt Ltd;

(e)

Khandke Wind Energy Private Ltd.

Subregulation 2

The exemption under sub‑paragraph (1) is subject to the terms and conditions specified in the letter of approval dated 3rd July 2013 addressed to the tax agent of IL&FS Wind Power Investment Pte Ltd.