Composition of CSR Committee:

The CSR Committee of the company comprises 2 (Two) members, the composition of committee as follows

• a) Sarvesh Bagla, (Director)–Chairman of the CSR Committee
• b) Mrs. Shwetha Bagla, (Director)–Member of CSR Committee

CSR Policy & Projects Approved by Board:

Our Company believes in helping hands. And over the years we have embarked on the
journey of social change through inclusive growth dedicated to the cause of our future and
future generations. With children at the core, our CSR efforts revolves around eight strong
pillars of Health & Nutrition, Education, Skill Development, Sanitation, Healthcare,
Environment, Heritage Conservation and other Humanitarian Causes. These pillars not only
move hand in hand with the ones envisioned by the government but are also a part of
United Nations Sustainable Development Goals. Most of our CSR activities revolve around
improving the lives and livelihood of communities where we operate.

The Corporate Social Responsibility Policy approved by the Board on 18.04.2022.

PREAMBLE

SBGV TECHMAGNATE DIGITAL PRIVATE LIMITED is a private limited company by eminent
people and registered in the year 2018. Since then, the promoters are constantly working
relentlessly to reach the goals of the company and achieve the same with a great success.

As per the provisions of Section 135 of the Companies Act, 2013, read with rules framed
there under, every company including its holding or subsidiary and a foreign company,
which fulfills the criteria specified in sub-section (1) of section 135 of the Act shall comply
with the provisions of Section 135 of the Act and its rules and our Company is falling under
any criteria specified in sub-section (1) of section 135 of the Act.

The Board of Directors of the company acknowledge that integrating social, environmental,
and ethical responsibilities into the governance of business would ensure the long term
success and sustainability of the Projects undertaken under CSR. The Company believes that
decisions should not only be based on financial considerations, but also keeping in mind the
effect of such decision on the social environment. The Company will thus put to Practice
Policies keeping social responsibility at the core. The Company as a good corporate citizen
has corporate social responsibility as part of its culture in its pursuit of goals.

GUIDING PRINCIPLES

The Company recognizes and is always committed towards sustainable development and
inclusive growth. We strive to ensure a strong corporate culture which emphasizes
integrating CSR values with business objectives. We also pursue initiatives related to quality
management, environment preservation, and social awareness.

SCOPE OF CSR POLICY

The policy pertains to all activities undertaken by the Company towards fulfilling its
corporate social responsibility objectives. The policy also ensures compliance with section
135 of the Companies Act, 2013, Schedule VII of the Companies Act, 2013 and the rules
made thereunder.

OBJECTIVES OF THE POLICY/ CSR VISION

This Policy shall be in line with Section 135 of the Companies Act 2013, Companies
(Corporate Social Responsibility Policy) Rules, 2014 and such other rules, regulations,
circulars, and notifications (collectively referred hereinafter as ‘Regulations’) as may be
applicable and as amended/notified from time to time and will, inter-alia, provide for the
following:

• Establishing a guideline for compliance with the provisions of the Regulations to dedicate
  a percentage of Company’s profits for CSR activities.
• Ensuring the implementation of CSR initiatives in letter and spirit through appropriate
  procedures and reporting.
• Creating opportunities for employees to participate in socially responsible initiatives.

CSR Projects/Activities

The Policy recognizes that corporate social responsibility is not merely compliance; it is a
commitment to support initiatives that measurably improve the lives of underprivileged by
one or more of the following focus areas as notified under Schedule VII of Section 135 of the
Companies Act 2013 and Companies (Corporate Social Responsibility Policy) Rules 2014:

The Board of Director of the company approved following projects or programs for CSR
Expenditures:

• Eradicating hunger, poverty and malnutrition, promoting health care including
  preventive health care and sanitation including contribution to the Swach
  Bharat Kosh set-up by the Central Government for the promotion of
  sanitation and making available safe drinking water;
• Promoting education, including special education & employment enhancing
  vocation skills especially among children, women, elderly & the differently-abled
  & livelihood enhancement projects;
• Promoting gender equality, empowering women, setting up homes & hostels for
  women & orphans, setting up old age homes, day care centers & such other
  facilities for senior citizens & measures for reducing inequalities faced by socially
  & economically backward groups;
• Ensuring environmental sustainability, ecological balance, protection of flora &
  fauna, animal welfare, agro-forestry, conservation of natural resources &
  maintaining quality of soil, air & water including contribution to the Clean Ganga
  fund set up by the central government for rejuvenation of River Ganga;
• Protection of national heritage, art & culture including restoration of buildings &
  sites of historical importance & works of art; setting up public libraries;
  promotion & development of traditional arts & handicrafts;
• Measures for the benefit of armed forces veterans, war widows & their
  dependents, Central Armed Police Forces (CAPF) and Central Para Military Forces
  (CPMF) veterans, and their dependents including widows;
• Training to promote rural sports, nationally recognised sports, Paralympic sports
  & Olympic sports;
• Contribution to the Prime Minister’s National Relief Fund or Prime Minister’s
  Citizen Assistance and Relief in Emergency Situations Fund (PM CARES Fund) or
  any other fund set up by the Central Government for socio-economic
  development & relief & welfare of the Scheduled Castes, the Scheduled Tribes,
  other backward classes, minorities & women;
• (a) Contribution to incubators or research and development projects in the field
  of science, technology, engineering and medicine, funded by the Central
  Government or State Government or Public Sector Undertaking or any agency of
  the Central Government or State Government; and (b) Contributions to public funded Universities; Indian Institute of Technology (IITs); National Laboratories and autonomous bodies established under
  Department of Atomic Energy (DAE); Department of Biotechnology (DBT);
  Department of Science and Technology (DST); Department of Pharmaceuticals;
  Ministry of Ayurveda, Yoga and Naturopathy, Unani, Siddha and Homoeopathy
  (AYUSH); Ministry of Electronics and Information Technology and other bodies,
  namely Defense Research and Development Organisation (DRDO); Indian Council
  of Agricultural Research (ICAR); Indian Council of Medical Research (ICMR) and
  Council of Scientific and Industrial Research (CSIR), engaged inconducting research in science, technology, engineering and medicine aimed at promoting Sustainable Development Goals (SDGs);
• Rural development projects
• Slum area Developments Explanation.- For the purposes of this item, the term
  `slum area’ shall mean any area declared as such by the Central Government or
  any State Government or any other competent authority under any law for the
  time being in force.
• Disaster management, including relief, rehabilitation and reconstruction activities

Our Company Undertakes CSR activities as projects, programs or activities (either new or
ongoing) as per schedule VII of Companies Act, 2013 excluding activities undertaken in
pursuance of the normal course of business of the Company.

THE GEOGRAPHICAL REACH

In the Spirit of the Provisions of the Companies Act, Preference is being given to the local
area and the Surrounding Areas, for spending the amount earmarked for Corporate Social
Responsibility. However, the Committee may identify such areas other than stated above,
and make recommendation to the Board for consideration.

CSR COMMITTEE & ITS MEETINGS

CSR Committee

In compliance with the provisions of section 135 of the Act, a CSR Committee has been
constituted by the Board. CSR Committee at all times share comprises a minimum of 3
directors. Constitution of the CSR Committee can be changed by the Board from time to
time.

Frequency of Meetings – the Committee will meet as and when required.

Invitees – CSR Committee may at its discretion invite Associates/others, to attend and
participate at the meeting.

Resolutions

All decisions shall be taken by simple majority. In case of equality of votes on any matter,
Chairman shall have a casting vote. The CSR Committee can also pass the resolution by
circulation.

Minutes

Minutes of the proceedings and resolutions of the CSR Committee meetings shall be signed
and confirmed by the Chairman of the meeting. Minutes so signed and confirmed shall be
conclusive evidence of such proceedings and resolutions. Minutes of all Committee
meetings will be open for inspection at any reasonable time on reasonable notice by any
member of the Board of Directors of the Company.

The members are liable to change as per decision of the Board of Directors.

BUDGET

Budget for expenditure to be incurred on the focused activities to be covered, to achieve
the aforesaid goal, would be decided by the CSR Committee from time to time.

IDENTIFICATION OF PROJECTS

• While all the CSR programs are focused in India, the company shall give preference to the
  local areas near its registered office and it’s Corporate Office.
• The projects or programs shall not be undertaken in pursuance and part of the normal
  course of business.
• The activities shall not include activities exclusively for the benefit of its employees and
  their family members and shall rather be for the benefit of public at large

CSR THROUGH REGISTERED TRUST, SOCIETY, OTHERWISE

The Board of Directors of the Company may decide to undertake CSR activities approved by
the CSR Committee, through a registered trust or a registered society or a company
established by the Company or its holding or subsidiary or associate company under section
8 of the Companies Act 2013 or otherwise. Provide that:

• If such trust, society or company is not established by the Company or its holding or
  subsidiary or associate company, it shall have an established track record of 3 (three)
  years in undertaking similar programs or projects;
• the Company has specified the project or programs to be undertaken through these
  entities, the modalities of utilization of funds on such projects and programs and the
  monitoring and reporting mechanism.

ROLE AND DUTIES OF CSR COMMITTEE

Role of CSR committee would as per the terms of reference decided by the Board and inter
alia to perform the following functions:

• Formulate and recommend to the Board, a Corporate Social Responsibility Policy which
  shall indicate the CSR activities to be undertaken by the company.
• To give preference to the local areas in its CSR Activities.
• Recommend the amount of expenditure to be incurred on the each activity.
• Fix the time schedule to complete the each CSR Activity.
• Any other activity (ies) functions as may be assigned by the Board from time to time.

COMPLIANCE AND MONITORING

The CSR committee shall have power to constitute such sub-committees as it may deem
appropriate for the following:

• Implementation of the projects as may be approved or recommended by the CSR
  Committee.
• To monitor the CSR projects/ programmes.

AMENDMENTS

CSR Policy would be subject to revision/amendment by the Board of Directors of the
Company based on the recommendations of the CSR Committee or else in accordance with
the guideline on the subject as may be issued, from time to time

DISCLOSURE

The company shall report about its CSR activities along with its annual report. The
information is also available on company website.

REVIEW

This policy is framed pursuant to the provisions of the Companies Act 2013 and rules there
under. In case of any subsequent changes in the provisions of the Companies Act 2013 or
any other regulations which makes any of the provisions in the policy inconsistent with the
Act or regulations, then the provisions of the Act or regulations would prevail over the
policy and the provisions in the policy would be modified in due course to make it consistent
with law.

This policy shall be reviewed by the CSR Committee as and when any changes are to be
incorporated in the policy due to change in regulations or as may be felt appropriate by the
Committee. Any changes or modification on the policy as recommended by the Committee
would be given for approval of the Board of Directors.