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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/ScripCode">500840</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:instant>2026-08-07</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="MainD"><xbrli:entity><xbrli:identifier scheme="https://www.sebi.gov.in/in-capmkt/ScripCode">500840</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2026-08-07</xbrli:startDate><xbrli:endDate>2026-08-07</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="I_ClosureOfOperationsOfAnyUnitOrDivisionOrSubsidiary"><xbrli:entity><xbrli:identifier scheme="http://www.sebi.gov.in/in-capmkt/ScripCode">500840</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:instant>2026-08-07</xbrli:instant></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-capmkt:SubTypeOfEventAsPerRegulation30ParaBOfPartAOfScheduleIIIAxis">in-capmkt:ClosureOfOperationsOfAnyUnitOrDivisionOrSubsidiaryMember</xbrldi:explicitMember></xbrli:scenario></xbrli:context><xbrli:unit id="pure"><xbrli:measure>xbrli:pure</xbrli:measure></xbrli:unit><xbrli:unit id="INR"><xbrli:measure>iso4217:INR</xbrli:measure></xbrli:unit><in-capmkt:NSESymbol contextRef="MainI">EIHOTEL</in-capmkt:NSESymbol><in-capmkt:NameOfTheCompany contextRef="MainI">EIH LIMITED</in-capmkt:NameOfTheCompany><in-capmkt:ScripCode contextRef="MainI">500840</in-capmkt:ScripCode><in-capmkt:MSEISymbol contextRef="MainI">NOTLISTED</in-capmkt:MSEISymbol><in-capmkt:ISIN contextRef="MainI">INE230A01023</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_ClosureOfOperationsOfAnyUnitOrDivisionOrSubsidiary">Closure of operations of any unit, division or subsidiary (in entirety or in piecemeal)</in-capmkt:SubTypeOfEventAsPerRegulation30ParaBOfPartAOfScheduleIII><in-capmkt:TypeOfAnnouncementAsPerRegulation30ParaBOfPartAOfScheduleIII contextRef="MainI">New</in-capmkt:TypeOfAnnouncementAsPerRegulation30ParaBOfPartAOfScheduleIII><in-capmkt:WhetherEventOrInformationDisclosedIsAnOutcomeOfTheBoardMeeting contextRef="MainI">true</in-capmkt:WhetherEventOrInformationDisclosedIsAnOutcomeOfTheBoardMeeting><in-capmkt:DateOfBoardMeeting contextRef="MainI">2026-08-06</in-capmkt:DateOfBoardMeeting><in-capmkt:StartTimeOfTheMeeting contextRef="MainI">16:00:00</in-capmkt:StartTimeOfTheMeeting><in-capmkt:EndTimeOfTheMeeting contextRef="MainI">18:40:00</in-capmkt:EndTimeOfTheMeeting><in-capmkt:DateOfReport contextRef="MainI">2026-08-07</in-capmkt:DateOfReport><in-capmkt:DateOfBindingAgreementEnteredForSaleOfUnitOrDivisionOrSubsidiaryOfTheListedEntity contextRef="MainI">2026-08-06</in-capmkt:DateOfBindingAgreementEnteredForSaleOfUnitOrDivisionOrSubsidiaryOfTheListedEntity><in-capmkt:DetailsOfUnitOrDivisionOrSubsidiaryOfTheListedEntity contextRef="MainI">THE OBEORI GRAND</in-capmkt:DetailsOfUnitOrDivisionOrSubsidiaryOfTheListedEntity><in-capmkt:PreviousYearTurnoverOfUnitOrDivisionOrSubsidiaryOfTheListedEntity contextRef="MainD" unitRef="INR" decimals="0">0</in-capmkt:PreviousYearTurnoverOfUnitOrDivisionOrSubsidiaryOfTheListedEntity><in-capmkt:PreviousYearPercentageOfTurnoverOfUnitOrDivisionOrSubsidiaryOfTheListedEntity contextRef="MainD" unitRef="pure" decimals="INF">0</in-capmkt:PreviousYearPercentageOfTurnoverOfUnitOrDivisionOrSubsidiaryOfTheListedEntity><in-capmkt:PreviousYearRevenueOfUnitOrDivisionOrSubsidiaryOfTheListedEntity contextRef="MainD" unitRef="INR" decimals="0">0</in-capmkt:PreviousYearRevenueOfUnitOrDivisionOrSubsidiaryOfTheListedEntity><in-capmkt:PreviousYearPercentageOfRevenueOfUnitOrDivisionOrSubsidiaryOfTheListedEntity contextRef="MainD" unitRef="pure" decimals="INF">0</in-capmkt:PreviousYearPercentageOfRevenueOfUnitOrDivisionOrSubsidiaryOfTheListedEntity><in-capmkt:PreviousYearIncomeOfUnitOrDivisionOrSubsidiaryOfTheListedEntity contextRef="MainD" unitRef="INR" decimals="0">0</in-capmkt:PreviousYearIncomeOfUnitOrDivisionOrSubsidiaryOfTheListedEntity><in-capmkt:PreviousYearPercentageOfIncomeOfUnitOrDivisionOrSubsidiaryOfTheListedEntity contextRef="MainD" unitRef="pure" decimals="INF">0</in-capmkt:PreviousYearPercentageOfIncomeOfUnitOrDivisionOrSubsidiaryOfTheListedEntity><in-capmkt:PreviousYearNetWorthOfUnitOrDivisionOrSubsidiaryOfTheListedEntity contextRef="MainD" unitRef="INR" decimals="0">0</in-capmkt:PreviousYearNetWorthOfUnitOrDivisionOrSubsidiaryOfTheListedEntity><in-capmkt:PreviousYearPercentageOfNetWorthOfUnitOrDivisionOrSubsidiaryOfTheListedEntity contextRef="MainD" unitRef="pure" decimals="INF">0</in-capmkt:PreviousYearPercentageOfNetWorthOfUnitOrDivisionOrSubsidiaryOfTheListedEntity><in-capmkt:DateOfClosureOfOperations contextRef="MainI">2028-09-30</in-capmkt:DateOfClosureOfOperations><in-capmkt:ReasonForClosureOfOperations contextRef="MainI">RENOVATION</in-capmkt:ReasonForClosureOfOperations><in-capmkt:RemarksForWebsiteDisseminationForClosureOfOperationsOfAnyUnitOrDivisionOrSubsidiaryAsPerSubPara2OfParaB contextRef="MainI">For validation purpose we have inserted the date of Board meeting. &lt;br /&gt; 
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Unit was closed for renonvation for last financial year, hence figure was mentined as NIL &lt;br /&gt; 
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Pursuant to Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 ("SEBI Listing Regulations") and in accordance with the Company's Policy on Determination and Disclosure of Material Events, we wish to inform you that the Board of Directors of the Company, at its meeting held on 06th August 2026, noted an update on the ongoing comprehensive renovation and refurbishment programme at The Oberoi Grand. &lt;br /&gt; 
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In view of the recent restrictions on construction in Kolkata, the extensive structural restoration, conservation and the resulting increased scope of work, the expected re-opening of the Oberoi Grand has been revised to September 2028.</in-capmkt:RemarksForWebsiteDisseminationForClosureOfOperationsOfAnyUnitOrDivisionOrSubsidiaryAsPerSubPara2OfParaB></xbrli:xbrl>
