Schedule C. Notice in terms of Rule 5(10) of the Capital Gains Rules, 1993

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1 (Rul 5(10)) Shul C Noti in trms o Rul 5(10) o th Cpitl Gins Ruls, 1993 Sttmnt to sumitt y trnsror o shrs whr thr is trnsr o ontrolling intrst Prt 1 - Dtils o Trnsror Nm Arss ROC No (ompnis only) Inom Tx Rgistrtion No: Stt th numr o shrs hl y trnsror immitly prior to th trnsr: Typ Clss Vots Nom Vlu Numr Dt o pr shr pr shr quisition Prt 2 - Dtils o Compny in whih shrs r ing trnsrr Compny Nm Inom Tx Rgistrtion No Compny yr n Dt o inorportion ROC No Authoris shr pitl Issu shr pitl Stt whthr: (Ys or No) g Th Compny hols shrs irtly or inirtly in othr ompnis. (i Ys tth tils) Th Compny or ny ompnis spii in () ov own immovl proprty t th t o th shr trnsr. (i Ys tth tils) An inrs or rution in th shr pitl o th ompny took pl within ightn months prior to th t o th shr trnsr. (i Ys tth tils) Any shrs hv n trnsrr y th trnsror or rlt prty within ightn months prior to th t o th shr trnsr. (i Ys tth tils) Th ompny m into xistn s rsult o rstruturing. (i Ys tth tils spiying th t n whthr mrgr, ivision, t) Suh shrs r hl y ompny whos shrholrs, irtly or inirtly, r ll not rsint in Mlt, Th trnsr is trnsr to whih rt 5(3)() o th t pplis. Pg 1 o 5

2 Prt 3 - Dtils o shr trnsr Dt o shr trnsr Numr o shrs hl t t o trnsr Numr o shrs trnsrr Consirtion or shrs trnsrr Giv tils o th shrs trnsrr: Typ Clss Vots Nom Vlu Numr Dt o pr shr pr shr quisition Prt 4 - Computtion o th mrkt vlu o th shrs trnsrr Th mrkt vlu o th shrs ing trnsrr is to trmin s ollows: Mrkt vlu o shrs trnsrr / glol trnsr S I : Dtrmintion o th % o th mrkt vlu o th ompny s rprsnt y suh shrs Typ Clss Nominl Voting Nom Vlu Voting rights Vlu rights o shrs o shrs Issu shr pitl trnsrr trnsrr Totl (A) (B) (C) (D) Prntg o th Mrkt Vlu o ompny (C/A) (D/B) Stt whthr thr hs n hng in th issu shr pitl o th ompny uring th prio o ightn months pring th trnsr. I th nswr to "" is "ys", stt whthr th prntg o th shrholing or voting rights o th trnsrror in th pitl or voting rights o th ompny hs n rs s rsult o suh hng. I th nswr to "" is "ys", giv tils o th pitl stutur o th ompny s xisting t th tim immitly pring tht hng. Typ Clss Nominl Voting Nom Vlu Voting rights Vlu rights o shrs o shrs Issu shr pitl trnsrr trnsrr Totl (E) (F) (G) (H) Prntg o th Mrkt Vlu o ompny Prntg o th MV o th ompny to tkn into ount (highr o G/E or H/F) (G/E) (H/F) (Z) Pg 2 o 5

3 S II : Computtion o Mrkt vlu o ompny; Totl Nt Asst Vlu o th ompny: Mrkt Vlu o shrs hl in nothr ompny rprsnting t lst 10% o th nominl vlu o th issu shr pitl o tht othr ompny, trmin in orn with rul 5. Compny Inom Tx no. Mrkt Vlu Dut ook vlu o shrs hl in th ompny (s stt in th innil sttmnts) Totl mrkt vlu o immovl proprty s stt in th Arhitt's Vlution (s pr Prt 6) lss Totl ook vlu o immovl proprty Ajustmnt to th vlu o immovl proprty: Vlu o goowill: (s lult in S IV low) Dut ook vlu o th shrs rrr to in Rul 5(6)(): Totl just mrkt vlu o th ompny: S III : Mrkt vlu o shrs trnsrr: g Ajust mrkt vlu o th ompny (S II) % o mrkt vlu s rprsnt y shrs trnsrr or glol trnsr (highr o C/A, D/B or Z in S I) Mrkt vlu o shrs trnsrr or glol trnsr ( X ) Totl vlu tkn into ount or th purpos o trmining th hrgl gin rising rom h o th rlvnt trnstions pring this trnsr Mrkt vlu o shrs trnsrr ( - ) Vlu o th onsirtion o shrs trnsrr (Prt 3) Vlu to tkn into ount or th purpos o lulting ny gin or loss rom th shr trnsr (highr o or ) Pg 3 o 5

4 S IV : Clultion o th mount rprsnting th vlu o goowill: Whr ompny ws in xistn or th iv innil yrs immitly pring th yr in whih th trnsr is m: Yr n Proit or tx Yr 1 Yr 2 Yr 3 Yr 4 Yr 5 Totl Vlu o goowill: Not: Whr th trnsr is m uring th ompny's irst or son innil yr th vlu o goowill ov shll zro. Whr th ompny hs quir its usinss or prt thro rom nothr prson uring th ompny's irst thr innil yrs: Stt t whn usinss ws quir: Stt onsirtion pi or th quisition o th goowill o suh usinss: Proits o th ompny xluing proits ttriutl to usinss quir; Yr n Proit or tx Yr 1 Yr 2 Yr 3 Totl Vlu o goowill: Proits ttriutl to usinss quir rom nothr prson; Yr n Proit or tx Yr 1 Yr 2 Yr 3 Yr 4 Yr 5 Totl Vlu o goowill ttriutl to usinss quir Consirtion pi or th quisition o suh goowill A B Vlu o th goowill o th usinss so quir (highr o A n B ) Totl mount rprsnting th vlu o goowill: Not: Whr th ssts o th ompny inlu shrs in nothr ompny, n suh shrs rprsnt t lst tn prnt o th nominl vlu o th issu shr pitl o th othr ompny, th omputtions in Prt 5 must m or h suh shrholing. Prt 5 - Arhitt's vlution I th ompny owns immovl proprty t th t o th shr trnsr, tth n rhitt's vlution o th mrkt vlu o th immovl proprty tkn into ount in trmining th vlu o th si shrs. Pg 4 o 5

5 Prt 6 Dlrtion I o hry lr tht th inormtion sumitt through this orm is tru n omplt: Trnsror's signtur Trnsror's nm This Shul shll ompni y n uitor s sign rport whih shll orm n intgrl prt o th shul, giving ssurn s to () th t tht th trnsr is trnsr o ontrolling intrst (inluing th grouns on whih suh sttmnt is s) n () whthr th omputtion o th mrkt vlu o th shrs ing trnsrr hs n proprly prpr in orn with th Cpitl Gins Ruls. Pg 5 o 5

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