-------------------------------------------------- DRAFT FOR ATTORNEY REVIEW ONLY — NOT LEGAL OR TAX ADVICE IMPORTANT: BrightPath Education Foundation provides NO tax advice. TechVision India Pvt Ltd must consult a qualified Indian chartered accountant and tax advisor to confirm the tax deductibility of this donation including applicable Section 80G deduction limits, Companies Act 2013 Schedule VII CSR eligibility, and any applicable tax filing requirements. This document is a structured preparation draft only. Income Tax Act 1961 Section 80G deduction eligibility requirements and applicable deduction limits for corporate donors, Companies Act 2013 Schedule VII CSR schedule compliance for TechVision India Pvt Ltd's CSR obligation reporting, Foreign Contribution Regulation Act 2010 non-applicability confirmation for this domestic Indian donation, Digital Personal Data Protection Act 2023 India compliance for processing TechVision India Pvt Ltd's corporate and contact data, BrightPath Education Foundation's Section 8 company registration compliance and 80G approval validity confirmation, naming rights obligations under BrightPath Education Foundation's memorandum of association and applicable Maharashtra Charity Commissioner governance requirements, and revocation right enforceability under the Indian Contract Act 1872 and applicable charitable giving principles must all be confirmed with a qualified Indian attorney and chartered accountant before this agreement is signed. -------------------------------------------------- DONATION AGREEMENT LETTER — DRAFT FOR ATTORNEY REVIEW Document Ref: DAL-2026-001 Date of Preparation: June 1 2026 DONOR: TechVision India Pvt Ltd Mumbai Maharashtra India Contact: [authorized signatory name] Email: [donor email] RECIPIENT ORGANIZATION: BrightPath Education Foundation Mumbai Maharashtra India Registration: [Section 8 company registration number] 80G Approval Number: [80G approval number] Contact: [CEO or authorized signatory] Email: [organization email] 1. RECITALS 1.1 TechVision India Pvt Ltd is a technology company based in Mumbai Maharashtra India wishing to fulfill its Corporate Social Responsibility obligations under the Companies Act 2013 by making a philanthropic gift to support digital literacy education for students in Mumbai government schools. 1.2 BrightPath Education Foundation is a Section 8 company registered under the Companies Act 2013 and approved under Section 80G of the Income Tax Act 1961 based in Mumbai India with the charitable mission of providing digital literacy education and scholarship support to underserved students in Maharashtra. 1.3 Both parties confirm their mutual intent to document this charitable donation on the terms set out in this agreement. 2. DEFINITIONS 2.1 Donor: TechVision India Pvt Ltd. 2.2 Organization: BrightPath Education Foundation. 2.3 Gift: The total charitable donation of INR 25,00,000 described in Section 4. 2.4 Designated Purpose: The funding of digital literacy scholarships for 500 students in Mumbai government schools as described in Section 5. 2.5 Conditions: The program milestone and expenditure conditions described in Section 6. 2.6 Recognition: TechVision India Pvt Ltd's public recognition rights as described in Section 7. 2.7 Naming Rights: The TechVision Digital Literacy Program naming right described in Section 8. 2.8 Reporting Period: Each calendar quarter during the program implementation. 2.9 Revocation: The right to cancel future installments or seek return of funds as described in Section 11. 2.10 Tax Receipt: The 80G tax receipt to be issued by BrightPath Education Foundation to TechVision India Pvt Ltd as described in Section 9. 2.11 Governing Law: Laws of Maharashtra India. 2.12 Effective Date: The date both parties sign this agreement. 3. GIFT AMOUNT AND PAYMENT SCHEDULE 3.1 TechVision India Pvt Ltd agrees to make a charitable Gift to BrightPath Education Foundation totalling INR 25,00,000 payable in two installments as follows: 1. First Installment: INR 10,00,000 payable within 14 days of the Effective Date by NEFT to BrightPath Education Foundation's designated program bank account. 2. Second Installment: INR 15,00,000 payable within 14 days of TechVision India Pvt Ltd's written confirmation of the milestone described in Section 6.2 being achieved, being not earlier than 6 months from the Effective Date. 3.2 Payment of the Second Installment is expressly conditional on BrightPath Education Foundation's continued compliance with all conditions in Section 6 and continued valid 80G approval status. 3.3 Note: CSR expenditure reporting obligations under Companies Act 2013 Section 135 and Schedule VII, applicable CSR rules, and the tax treatment of each installment for TechVision India Pvt Ltd's CSR and Income Tax Act reporting must be confirmed with a qualified Indian chartered accountant before signing. 4. DESIGNATED PURPOSE AND RESTRICTIONS 4.1 The Gift must be applied solely and exclusively to funding the following designated charitable purpose: providing digital literacy scholarships covering devices, internet access, and training for up to 500 students enrolled in Mumbai government schools under the TechVision Digital Literacy Program. 4.2 The Gift must not be used for: 1. BrightPath Education Foundation's general administrative or overhead costs exceeding 10 percent of the Gift amount. 2. Any other BrightPath Education Foundation program, project, or activity not covered by the Designated Purpose. 3. Fundraising, marketing, or brand activities of BrightPath Education Foundation beyond the TechVision Digital Literacy Program. 4.3 BrightPath Education Foundation must maintain a separate dedicated bank account for the Gift funds and must not commingle Gift funds with general operating funds. 4.4 Any proposed variation to the Designated Purpose must be submitted to TechVision India Pvt Ltd in writing with full justification and requires TechVision India Pvt Ltd's prior written approval before any funds are applied differently. 5. CONDITIONS OF THE GIFT 5.1 The Gift is subject to the following conditions: 1. BrightPath Education Foundation maintaining valid Section 80G approval throughout the Gift period. 2. BrightPath Education Foundation maintaining its Section 8 company registration in good standing. 3. BrightPath Education Foundation maintaining a separate bank account for the Gift funds. 5.2 The specific milestone condition for the Second Installment is: BrightPath Education Foundation must provide TechVision India Pvt Ltd with verified enrollment records confirming at least 300 students have been enrolled in the TechVision Digital Literacy Program and received devices or internet access within 6 months of the Effective Date. 5.3 If BrightPath Education Foundation fails to achieve the milestone by the 6-month date TechVision India Pvt Ltd may in its discretion extend the milestone deadline by up to 60 days in writing or revoke the Second Installment under Section 11. 5.4 Note: Gift conditions in charitable donation agreements and their enforceability under the Indian Contract Act 1872 and applicable charity law must be confirmed with a qualified Indian attorney. 6. DONOR RECOGNITION AND ACKNOWLEDGMENT 6.1 BrightPath Education Foundation agrees to provide TechVision India Pvt Ltd with the following recognition: 1. A formal written acknowledgment of receipt of each installment within 7 days of receipt. 2. Prominent placement of TechVision India Pvt Ltd's logo on all program materials, student kits, and program communications for the duration of the TechVision Digital Literacy Program. 3. Dedicated acknowledgment of TechVision India Pvt Ltd as Founding Donor on BrightPath Education Foundation's official website for the duration of the program. 4. Inclusion in BrightPath Education Foundation's annual report as a principal donor. 5. A joint press release to be approved by TechVision India Pvt Ltd before issue announcing the donation and the TechVision Digital Literacy Program launch. 6.2 TechVision India Pvt Ltd has confirmed it does not wish to remain anonymous and consents to public acknowledgment as the naming donor for the program. 7. NAMING RIGHTS 7.1 BrightPath Education Foundation grants TechVision India Pvt Ltd the right to name the digital literacy scholarship program as the TechVision Digital Literacy Program for the duration of the program and for a period of 5 years from the Effective Date. 7.2 The naming right covers all program materials, certificates, student communications, and public program references. 7.3 BrightPath Education Foundation may withdraw the naming right if TechVision India Pvt Ltd: 1. Is convicted of a criminal offence in India. 2. Is subject to a significant regulatory action by SEBI, MCA, or any Indian regulatory authority that materially damages TechVision India Pvt Ltd's public reputation. 7.4 Note: Naming rights provisions in charitable donation agreements must comply with BrightPath Education Foundation's memorandum of association, applicable Maharashtra Charity Commissioner governance requirements, and Section 8 company regulations. A qualified Indian attorney must confirm. 8. TAX RECEIPT AND NO TAX ADVICE DISCLAIMER 8.1 BrightPath Education Foundation will issue a formal 80G tax receipt to TechVision India Pvt Ltd for each installment received within 7 days of receipt of each payment, in accordance with Section 80G of the Income Tax Act 1961 and applicable CBDT rules for 80G-approved organizations. 8.2 IMPORTANT: BrightPath Education Foundation provides NO tax advice to TechVision India Pvt Ltd. The issuance of an 80G receipt does not constitute tax advice and does not guarantee that TechVision India Pvt Ltd is entitled to any specific deduction. TechVision India Pvt Ltd must consult a qualified Indian chartered accountant and tax advisor to confirm: 1. The applicable Section 80G deduction limit and qualifying amount for TechVision India Pvt Ltd's specific tax position. 2. CSR expenditure treatment under Companies Act 2013 Section 135 and applicable Income Tax Act provisions. 3. Any CBDT Form 10BD and 10BE filing obligations for BrightPath Education Foundation and TechVision India Pvt Ltd. 8.3 Note: Section 80G deduction eligibility, applicable limits, CBDT Form 10BD reporting obligations, and CSR expenditure tax treatment under the Income Tax Act 1961 must all be confirmed with a qualified Indian chartered accountant before this agreement is signed. 9. REPORTING AND ACCOUNTABILITY 9.1 BrightPath Education Foundation will provide TechVision India Pvt Ltd with the following reports: 1. Quarterly progress reports within 15 days of each quarter end covering the number of students enrolled, devices distributed, training sessions completed, and program outcomes for that quarter. 2. An annual audited financial report covering all expenditure of the Gift funds prepared by a registered Indian chartered accountant. 3. A mid-program milestone report confirming the second installment milestone outcomes within 7 days of the milestone achievement date. 9.2 TechVision India Pvt Ltd has the right to visit TechVision Digital Literacy Program sites with 7 days written notice to verify program implementation. 9.3 BrightPath Education Foundation must maintain complete and accurate financial records of all Gift expenditure for a minimum of 7 years after the end of the program. 10. REVOCATION AND RETURN 10.1 TechVision India Pvt Ltd may revoke any unpaid installment of the Gift by providing 60 days written notice to BrightPath Education Foundation if any of the following events occur: 1. BrightPath Education Foundation materially breaches any condition in Section 5 and fails to remedy the breach within 30 days of written notice. 2. BrightPath Education Foundation misapplies Gift funds for purposes other than the Designated Purpose. 3. BrightPath Education Foundation loses its Section 80G approval or Section 8 company registration. 4. BrightPath Education Foundation ceases operations or passes a resolution for winding up. 10.2 TechVision India Pvt Ltd may request return of paid Gift funds used contrary to the Designated Purpose within 60 days of discovering such misapplication. 10.3 Note: Revocation and return of charitable gift provisions under the Indian Contract Act 1872, applicable Indian charity law principles, and Section 8 company winding up requirements must be confirmed with a qualified Indian attorney. 11. PURPOSE FAILURE AND ALTERNATIVE USE 11.1 If the Designated Purpose becomes impossible or impractical BrightPath Education Foundation must notify TechVision India Pvt Ltd in writing within 30 days of becoming aware. 11.2 BrightPath Education Foundation will consult TechVision India Pvt Ltd and seek written approval for an alternative use of any remaining Gift funds that is as closely aligned with TechVision India Pvt Ltd's original intent of supporting digital education for underserved Mumbai students as possible. 11.3 Note: Cy-pres equivalent principles under applicable Indian charity law governing the application of donated funds when the original charitable purpose fails and applicable Charity Commissioner guidance must be confirmed with a qualified Indian attorney. 12. CONFIDENTIALITY 12.1 The specific terms and amount of this Gift are not confidential. TechVision India Pvt Ltd consents to public disclosure of the donation amount and program details as part of the joint press release and recognition obligations in Section 6. 12.2 Note: BrightPath Education Foundation's financial disclosure obligations to the Registrar of Companies and applicable Maharashtra Charity Commissioner under Section 8 company regulations and CSR reporting rules must be confirmed with a qualified attorney. 13. DATA PROTECTION AND PRIVACY 13.1 BrightPath Education Foundation will process TechVision India Pvt Ltd's corporate and contact data only for administering this donation, issuing the 80G receipt, and fulfilling the recognition obligations in this agreement, in accordance with the Digital Personal Data Protection Act 2023 India. 13.2 Note: DPDP Act 2023 India compliance for charitable organizations processing donor corporate and personal contact data must be confirmed with a qualified Indian attorney. 14. RELATIONSHIP OF THE PARTIES 14.1 This agreement does not create any employment, partnership, joint venture, or agency relationship between TechVision India Pvt Ltd and BrightPath Education Foundation. 15. AMENDMENT 15.1 Any amendment to this agreement requires the prior written consent of both TechVision India Pvt Ltd and BrightPath Education Foundation. 16. GOVERNING LAW AND DISPUTES 16.1 Laws of Maharashtra India and applicable Indian charity law govern this agreement. 16.2 Disputes proceed through direct negotiation then binding arbitration in Mumbai. 17. ENTIRE AGREEMENT 17.1 This letter constitutes the entire agreement between TechVision India Pvt Ltd and BrightPath Education Foundation in respect of this Gift. SIGNATURE BLOCK: Note: Both parties must have this agreement reviewed by a qualified Indian attorney and chartered accountant before signing. Section 80G receipt and CBDT Form 10BD compliance, Companies Act 2013 Schedule VII CSR reporting obligations, Section 8 company governance requirements, naming rights compliance with BrightPath memorandum of association, Indian Contract Act 1872 revocation right enforceability, DPDP Act 2023 donor data compliance, cy-pres equivalent purpose failure obligations, and applicable Maharashtra Charity Commissioner governance must all be confirmed before this agreement is executed. TechVision India Pvt Ltd (Donor) Authorized Signatory: ________________ Name: ____________________ Title: ___________________ Date: ____________________ BrightPath Education Foundation (Organization) Authorized Signatory: ________________ Name: ____________________ Title: ___________________ Date: ____________________ -------------------------------------------------- This Donation Agreement Letter draft was generated by an AI drafting tool as a structured preparation and documentation aid only. It does not constitute legal, financial, or tax advice. Tax deductibility under Section 80G must be confirmed with a qualified chartered accountant. Always have this document reviewed by a qualified attorney and tax advisor before signing. --------------------------------------------------