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<!--OBM V1.0 (01-01-2026)-->
<xbrli:xbrl xmlns:in-capmkt="https://www.sebi.gov.in/xbrl/2024-05-31/in-capmkt" xmlns:in-capmkt-roles="https://www.sebi.gov.in/xbrl/Announcements_Pertaining_To_Outcome_Of_Board_Meeting/2024-05-31/in-capmkt/in-capmkt-ent" xmlns:xbrldt="http://xbrl.org/2005/xbrldt" xmlns:nonnum="http://www.xbrl.org/dtr/type/non-numeric" xmlns:in-capmkt-types="https://www.sebi.gov.in/xbrl/2024-05-31/in-capmkt-types" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:net="http://www.xbrl.org/2009/role/net" xmlns:num="http://www.xbrl.org/dtr/type/numeric" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:iso4217="http://www.xbrl.org/2003/iso4217" xmlns:negated="http://www.xbrl.org/2009/role/negated" xmlns:xbrldi="http://xbrl.org/2006/xbrldi" xmlns:xbrli="http://www.xbrl.org/2003/instance" xmlns:xl="http://www.w3.org/1999/xlink"><link:schemaRef xlink:type="simple" xlink:href="in-capmkt-ent-2024-05-31.xsd"/><xbrli:context id="MainD"><xbrli:entity><xbrli:identifier scheme="https://www.sebi.gov.in/in-capmkt/NSESymbol">AILIMITED</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2026-07-10</xbrli:startDate><xbrli:endDate>2026-07-10</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="MainI"><xbrli:entity><xbrli:identifier scheme="https://www.sebi.gov.in/in-capmkt/NSESymbol">AILIMITED</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:instant>2026-07-10</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="BonussharesD"><xbrli:entity><xbrli:identifier scheme="https://www.sebi.gov.in/in-capmkt/NSESymbol">AILIMITED</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2026-07-10</xbrli:startDate><xbrli:endDate>2026-07-10</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="BonussharesI"><xbrli:entity><xbrli:identifier scheme="https://www.sebi.gov.in/in-capmkt/NSESymbol">AILIMITED</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:instant>2026-07-10</xbrli:instant></xbrli:period></xbrli:context><xbrli:unit id="INR"><xbrli:measure>iso4217:INR</xbrli:measure></xbrli:unit><xbrli:unit id="shares"><xbrli:measure>xbrli:shares</xbrli:measure></xbrli:unit><xbrli:unit id="INRPerShare"><xbrli:divide><xbrli:unitNumerator><xbrli:measure>iso4217:INR</xbrli:measure></xbrli:unitNumerator><xbrli:unitDenominator><xbrli:measure>xbrli:shares</xbrli:measure></xbrli:unitDenominator></xbrli:divide></xbrli:unit><in-capmkt:NSESymbol contextRef="MainI">AILIMITED</in-capmkt:NSESymbol><in-capmkt:NameOfTheCompany contextRef="MainI">ABHISHEK INTEGRATIONS LIMITED</in-capmkt:NameOfTheCompany><in-capmkt:TypeOfAnnouncementOfBoardMeeting contextRef="MainD">New</in-capmkt:TypeOfAnnouncementOfBoardMeeting><in-capmkt:FirstEventOfBoardMeeting contextRef="MainD">Bonus Shares</in-capmkt:FirstEventOfBoardMeeting><in-capmkt:DateOfReport contextRef="MainI">2026-07-10</in-capmkt:DateOfReport><in-capmkt:TypesOfShares contextRef="BonussharesD">Equity</in-capmkt:TypesOfShares><in-capmkt:DateOfBoardMeetingWhereBonusRecommended contextRef="BonussharesI">2026-07-10</in-capmkt:DateOfBoardMeetingWhereBonusRecommended><in-capmkt:StartTimeOfBoardMeetingForAnnouncementOfBonus contextRef="BonussharesD">10:30:00</in-capmkt:StartTimeOfBoardMeetingForAnnouncementOfBonus><in-capmkt:EndTimeOfBoardMeetingForAnnouncementOfBonus contextRef="BonussharesD">11:45:00</in-capmkt:EndTimeOfBoardMeetingForAnnouncementOfBonus><in-capmkt:WhetherPriorIntimationOfBoardMeetingForRecommendingBonusFiledWithTheExchange contextRef="BonussharesI">true</in-capmkt:WhetherPriorIntimationOfBoardMeetingForRecommendingBonusFiledWithTheExchange><in-capmkt:DateOfPriorIntimationOfBoardMeetingForAnnouncementOfBonus contextRef="BonussharesI">2026-06-16</in-capmkt:DateOfPriorIntimationOfBoardMeetingForAnnouncementOfBonus><in-capmkt:WhetherBonusRecommendedByTheBoard contextRef="BonussharesD">Yes</in-capmkt:WhetherBonusRecommendedByTheBoard><in-capmkt:WhetherAnyRecordDateOrBookClosureDateIntimatedEarlierForBonus contextRef="BonussharesI">false</in-capmkt:WhetherAnyRecordDateOrBookClosureDateIntimatedEarlierForBonus><in-capmkt:WhetherRecordDateOrBookClosureDateIsFixedByTheCompanyForBonus contextRef="BonussharesI">false</in-capmkt:WhetherRecordDateOrBookClosureDateIsFixedByTheCompanyForBonus><in-capmkt:WhetherDateOfAGMOrEGMOrPostalBallotIsFixedByTheCompanyForBonus contextRef="BonussharesI">true</in-capmkt:WhetherDateOfAGMOrEGMOrPostalBallotIsFixedByTheCompanyForBonus><in-capmkt:DateOfAGMOrEGMOrPostalBallotForBonus contextRef="BonussharesI">2026-08-13</in-capmkt:DateOfAGMOrEGMOrPostalBallotForBonus><in-capmkt:WhetherBonusIsOutOfFreeReservesCreatedOutOfProfitsOrSharePremiumAccount contextRef="BonussharesD">Others</in-capmkt:WhetherBonusIsOutOfFreeReservesCreatedOutOfProfitsOrSharePremiumAccount><in-capmkt:DetailsOfBonusIsOutOfOtherThanFreeReservesCreatedOutOfProfitsOrSharePremiumAccount contextRef="BonussharesI">Issuance of Bonus Shares will be out of the share premium account and credit of the general reserves and / or retained earnings of the Company</in-capmkt:DetailsOfBonusIsOutOfOtherThanFreeReservesCreatedOutOfProfitsOrSharePremiumAccount><in-capmkt:BonusRatio contextRef="BonussharesI">1:1</in-capmkt:BonusRatio><in-capmkt:FreeReservesAndOrSharePremiumRequiredForImplementingTheBonusIssue contextRef="BonussharesI">Free reserve and/or Share Premium of Rs.6,33,80,700/- is required for implementing the Bonus Issue</in-capmkt:FreeReservesAndOrSharePremiumRequiredForImplementingTheBonusIssue><in-capmkt:FreeReservesAndOrSharePremiumRequiredForCapitalizationAndTheDateAsOnWhichSuchBalanceIsAvailable contextRef="BonussharesI">1. General Reserve/ retained earnings
(as per latest Audited Balance Sheet i.e. March 31, 2026)-  Rs. 3,42,34,529                                         2.Securities Premium Account as on Board Meeting date i.e. July 10, 2026- Rs. 3,04,23,535</in-capmkt:FreeReservesAndOrSharePremiumRequiredForCapitalizationAndTheDateAsOnWhichSuchBalanceIsAvailable><in-capmkt:WhetherTheAforesaidFiguresAreAudited contextRef="BonussharesI">true</in-capmkt:WhetherTheAforesaidFiguresAreAudited><in-capmkt:EstimatedDateByWhichSuchBonusSharesWouldBeCreditedOrDispatched contextRef="BonussharesI">2026-09-09</in-capmkt:EstimatedDateByWhichSuchBonusSharesWouldBeCreditedOrDispatched><in-capmkt:PaidUpShareCapitalBeforeAllotment contextRef="BonussharesI" unitRef="INR" decimals="0">63380700</in-capmkt:PaidUpShareCapitalBeforeAllotment><in-capmkt:NumberOfPaidUpShareBeforeAllotment contextRef="BonussharesI" unitRef="shares" decimals="INF">6338070</in-capmkt:NumberOfPaidUpShareBeforeAllotment><in-capmkt:ParValueBeforeAllotment contextRef="BonussharesD" unitRef="INRPerShare" decimals="INF">10</in-capmkt:ParValueBeforeAllotment><in-capmkt:PaidUpShareCapitalAfterAllotment contextRef="BonussharesI" unitRef="INR" decimals="0">126761400</in-capmkt:PaidUpShareCapitalAfterAllotment><in-capmkt:NumberOfPaidUpShareAfterAllotment contextRef="BonussharesI" unitRef="shares" decimals="INF">12676140</in-capmkt:NumberOfPaidUpShareAfterAllotment><in-capmkt:ParValueAfterAllotment contextRef="BonussharesD" unitRef="INRPerShare" decimals="INF">10</in-capmkt:ParValueAfterAllotment></xbrli:xbrl>
