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<!--REG30PARAB V1.0 (01-06-2026)-->
<xbrli:xbrl xmlns:in-capmkt="http://www.sebi.gov.in/xbrl/2026-04-30/in-capmkt" xmlns:in-capmkt-ent="http://www.sebi.gov.in/xbrl/Regulation_30_Para_B_Of_Part_A_Of_Schedule_III/2026-04-30/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="http://www.sebi.gov.in/xbrl/2026-04-30/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-2026-04-30.xsd"/><xbrli:context id="MainI"><xbrli:entity><xbrli:identifier scheme="http://www.sebi.gov.in/in-capmkt/NSESymbol">ABH</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:instant>2026-09-17</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="I_ArrangementsForStrategicOrTechnicalOrManufacturingOrMarketingTieUp"><xbrli:entity><xbrli:identifier scheme="http://www.sebi.gov.in/in-capmkt/NSESymbol">ABH</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:instant>2026-09-17</xbrli:instant></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-capmkt:SubTypeOfEventAsPerRegulation30ParaBOfPartAOfScheduleIIIAxis">in-capmkt:ArrangementsForStrategicOrTechnicalOrManufacturingOrMarketingTieUpMember</xbrldi:explicitMember></xbrli:scenario></xbrli:context><in-capmkt:NSESymbol contextRef="MainI">ABH</in-capmkt:NSESymbol><in-capmkt:NameOfTheCompany contextRef="MainI">ABH Healthcare Limited</in-capmkt:NameOfTheCompany><in-capmkt:ScripCode contextRef="MainI">000000</in-capmkt:ScripCode><in-capmkt:MSEISymbol contextRef="MainI">NOTLISTED</in-capmkt:MSEISymbol><in-capmkt:ISIN contextRef="MainI">INE1R2M01019</in-capmkt:ISIN><in-capmkt:TypeOfEventAsPerRegulation30ParaBOfPartAOfScheduleIII contextRef="MainI">Arrangement/Adoption of new line/Closure of operations (Sub-para 2-Para B)</in-capmkt:TypeOfEventAsPerRegulation30ParaBOfPartAOfScheduleIII><in-capmkt:SubTypeOfEventAsPerRegulation30ParaBOfPartAOfScheduleIII contextRef="I_ArrangementsForStrategicOrTechnicalOrManufacturingOrMarketingTieUp">Arrangements for strategic, technical, manufacturing, or marketing tie up</in-capmkt:SubTypeOfEventAsPerRegulation30ParaBOfPartAOfScheduleIII><in-capmkt:TypeOfAnnouncementAsPerRegulation30ParaBOfPartAOfScheduleIII contextRef="MainI">New</in-capmkt:TypeOfAnnouncementAsPerRegulation30ParaBOfPartAOfScheduleIII><in-capmkt:WhetherEventOrInformationDisclosedIsAnOutcomeOfTheBoardMeeting contextRef="MainI">false</in-capmkt:WhetherEventOrInformationDisclosedIsAnOutcomeOfTheBoardMeeting><in-capmkt:DateOfOccurrenceOfEventOrInformation contextRef="MainI">2026-09-17</in-capmkt:DateOfOccurrenceOfEventOrInformation><in-capmkt:TimeOfOccurrenceOfEventOrInformation contextRef="MainI">19:00:00</in-capmkt:TimeOfOccurrenceOfEventOrInformation><in-capmkt:DateOfReport contextRef="MainI">2026-09-17</in-capmkt:DateOfReport><in-capmkt:TypeOfArrangement contextRef="MainI">Agreement</in-capmkt:TypeOfArrangement><in-capmkt:NameOfEntitiesWithWhomAgreementOrJointVentureIsSigned contextRef="MainI">Sri Kailash Multispeciality Hospital, Sri Ganganagar, Rajasthan</in-capmkt:NameOfEntitiesWithWhomAgreementOrJointVentureIsSigned><in-capmkt:AreaOfAgreementOrJointVenture contextRef="MainI">Strategic tie up for company’s growth and expansion</in-capmkt:AreaOfAgreementOrJointVenture><in-capmkt:WhetherArrangementIsDomesticOrInternational contextRef="MainI">Domestic</in-capmkt:WhetherArrangementIsDomesticOrInternational><in-capmkt:ShareExchangeRatioOrJointVentureRatio contextRef="MainI">Not Applicable</in-capmkt:ShareExchangeRatioOrJointVentureRatio><in-capmkt:ScopeOfBusinessOperationOfAgreementOrJointVenture contextRef="MainI">This lease aligns with our growth strategy by adding a ready-to-use hospital in Rajasthan, offering several key benefits:
• Saves time and capital by avoiding greenfield construction.
• Expands capacity with more beds and broader multi-specialty services.
• Boosts revenue through increased patient reach.
The MoU reflects their initial understanding and intent. Neither Party shall be legally bound to proceed with the proposed transaction until a formal, definitive agreement is executed, which shall occur only after the successful and satisfactory conclusion of the Hospital's due diligence.</in-capmkt:ScopeOfBusinessOperationOfAgreementOrJointVenture><in-capmkt:DetailsOfConsiderationPaidOrReceivedInAgreementOrJointVenture contextRef="MainI">The Consideration amount shall be mutually decided between the parties.</in-capmkt:DetailsOfConsiderationPaidOrReceivedInAgreementOrJointVenture><in-capmkt:SignificantTermsAndConditionsOfAgreementOrJointVenture contextRef="MainI">(i) Lease Period: 15 (fifteen) years, with a 3-year lock-in period. 
(ii) Takeover Date: On or before 31 October 2026. 
(iii) Income, Expenses and Assets: Until takeover, all income, expenses, liabilities and value of the existing hospital/assets remain with the First Party i.e . Sri Kailash Multi Speciality Hospital.
From takeover, all new income and operating expenses belong to the Second Party i.e ABH Healthcare Limited. Existing value/assets of the hospital remain the property of the First Party, unless otherwise agreed in writing.
</in-capmkt:SignificantTermsAndConditionsOfAgreementOrJointVenture><in-capmkt:WhetherTheAcquisitionWouldFallWithinRelatedPartyTransactions contextRef="MainI">false</in-capmkt:WhetherTheAcquisitionWouldFallWithinRelatedPartyTransactions><in-capmkt:SizeOfEntityInArrangement contextRef="MainI">50-bed Multi-Specialty Hospital</in-capmkt:SizeOfEntityInArrangement><in-capmkt:RationaleAndExpectedBenefitOfArrangement contextRef="MainI">The proposed transaction is aimed at expanding the Company's healthcare footprint into Rajasthan and strengthening its presence in the multi-speciality healthcare segment, in line with the Company's growth and expansion strategy. This lease will add an operational, ready-to-use hospital facility to the Company's network, thereby avoiding the time and capital otherwise required for greenfield construction, while also increasing bed capacity, patient reach, and healthcare service offerings leading to enhanced revenue potential.</in-capmkt:RationaleAndExpectedBenefitOfArrangement></xbrli:xbrl>
