A. Material Contracts for the Issue

1. Issue Agreement dated December 14, 2023 between our Company and the Lead Manager.

2. Registrar Agreement dated December 13, 2023 between our Company and the Registrar to the Issue.

3. Banker to the Issue Agreement dated March 12, 2024 between our Company, the Lead Manager, Registrar and the Banker to the Issue.

4. Monitoring Agency Agreement dated March 12, 2024 between our Company and the Monitoring Agency.

B. Material Documents

1. Certified copies of the updated Memorandum of Association and Articles of Association of our Company, as amended.

2. Certificate of incorporation dated January 27, 1926 and fresh certificate of incorporation consequent to change of name dated October 11, 1991.

3. Consents of the Directors, Company Secretary and Compliance Officer, Lead Manager, Banker to the Issue, Legal Counsel to the Issue, the Registrar to the Issue, and the Monitoring Agency for inclusion of their names in this Letter of Offer to act in their respective capacities.

4. Consent letter dated March 12, 2024 from our Statutory Auditors, M/s. Walker Chandiok & Co LLP, Chartered Accountants to include their name in this Letter of Offer, as an “expert” as defined under Section 2(38) of the Companies Act, 2013, in respect of the Audited Consolidated Financial Statements and the Unaudited Consolidated Financial Results and the audit reports in respect of the Audited Consolidated Financial Statements and the Unaudited Consolidated Financial Results, and such consents have not been withdrawn as of the date of this Letter of Offer.

5. Consent letter dated March 12, 204 from the Independent Chartered Accountant, S Ramanand Aiyar & Co., Chartered Accountants, to include their name in this Letter of Offer, as an “expert” as defined under section 2(38) of the Companies Act, 2013 in respect of the statement of special tax benefits dated March 12, 2024 and the certificates issued by them in their capacity as an independent chartered accountant to our Company and such consent has not been withdrawn as on the date of this Letter of Offer.

6. Statement of special tax benefits dated March 11, 2024 from the Independent Chartered Accountant included in this Letter of Offer.

7. The Audited Consolidated Financial Statements and the audit reports thereon, dated May 18, 2023 and May 12, 2022.

8. The Unaudited Consolidated Financial Results and the review reports thereon, dated February 8, 2024 and February 2, 2023.

9. Resolutions of the Board dated August 3, 2023 and February 8, 2024 in relation to the Issue and other related matters.

10. Circular resolution of the Board dated December 14, 2023 approving and adopting the Draft Letter of Offer.

11. Resolution of the Board dated March 12, 2024, approving and adopting this Letter of Offer.

12. Resolution of the Rights Issue Committee dated March 12, 2024 in relation to the terms of the Issue including the Record Date, Issue Price and Rights Entitlement Ratio.

13. Annual Reports of our Company for the Financial Years 2023, 2022, 2021, 2020 and 2019.

14. Copy of letter of offer dated November 21, 2018 of our Company for issue of up to 49,75,76,833 Equity Shares for cash at a price of ?10 per Equity Share (including a premium of ?9 per Equity Share), aggregating to up to ?497.58 crore on a rights basis to the eligible equity shareholders of our Company.

15. Report titled “Industry Research on Infrastructure sector in India” dated February 2024, prepared by CARE and 393 consent letter dated February 22, 2024 issued by CARE in respect of such report.

16. Due diligence certificate dated December 14, 2023 addressed to SEBI from the Lead Manager.

17. In-principle listing approvals dated February 6, 2024 and January 15, 2024 issued by BSE and NSE, respectively.

18. Tripartite agreement dated October 11, 2006 between our Company, NSDL and the registrar, TSR Darashaw Limited, (now Link Intime Private Limited).

19. Tripartite agreement dated September 18, 2006 between our Company, CDSL and the registrar, TSR Darashaw Limited, (now Link Intime Private Limited).

20. SEBI observation letter SEBI/HO/CFD/RAC-DIL2/P/OW/2024/1493/1 dated January 10, 2024 and SEBI observation letter SEBI/HO/CFD/RAC-DIL2/P/OW/2024/6496/1 dated February 16, 2024.