<?xml version="1.0" encoding="UTF-8" standalone="no"?><xbrli:xbrl xmlns:xbrli="http://www.xbrl.org/2003/instance" xmlns:in-capmkt="https://www.sebi.gov.in/xbrl/2022-12-31/in-capmkt" xmlns:in-capmkt-ent="https://www.sebi.gov.in/xbrl/Regulation_30_Restructuring/2022-12-31/in-capmkt/in-capmkt-ent" xmlns:in-capmkt-roles="https://www.sebi.gov.in/xbrl/Regulation_30_Restructuring/2022-12-31/in-capmkt-roles" xmlns:iso4217="http://www.xbrl.org/2003/iso4217" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:negated="http://www.xbrl.org/2009/role/negated" xmlns:net="http://www.xbrl.org/2009/role/net" xmlns:nonnum="http://www.xbrl.org/dtr/type/non-numeric" xmlns:num="http://www.xbrl.org/dtr/type/numeric" xmlns:xbrldi="http://xbrl.org/2006/xbrldi" xmlns:xbrldt="http://xbrl.org/2005/xbrldt" xmlns:xl="http://www.xbrl.org/2003/XLink" xmlns:xlink="http://www.w3.org/1999/xlink"><link:schemaRef xlink:href="in-capmkt-ent-2022-12-31.xsd" xlink:type="simple"/><xbrli:context id="OneI"><xbrli:entity><xbrli:identifier scheme="https://www.sebi.gov.in/in-capmkt/ISIN">517334</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:instant>2026-04-15</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="OneD"><xbrli:entity><xbrli:identifier scheme="https://www.sebi.gov.in/in-capmkt/ISIN">517334</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2026-04-15</xbrli:startDate><xbrli:endDate>2026-04-15</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="D_AmalgamatedEntity1"><xbrli:entity><xbrli:identifier scheme="https://www.sebi.gov.in/in-capmkt/ScripCode">517334</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2026-04-15</xbrli:startDate><xbrli:endDate>2026-04-15</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:typedMember dimension="in-capmkt:AmalgamatedEntityAxis"><in-capmkt:AmalgamatedEntityDomain>AmalgamatedEntityDomain1</in-capmkt:AmalgamatedEntityDomain></xbrldi:typedMember></xbrli:scenario></xbrli:context><xbrli:context id="I_AmalgamatedEntity1"><xbrli:entity><xbrli:identifier scheme="https://www.sebi.gov.in/in-capmkt/ScripCode">517334</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:instant>2026-04-15</xbrli:instant></xbrli:period><xbrli:scenario><xbrldi:typedMember dimension="in-capmkt:AmalgamatedEntityAxis"><in-capmkt:AmalgamatedEntityDomain>AmalgamatedEntityDomain1</in-capmkt:AmalgamatedEntityDomain></xbrldi:typedMember></xbrli:scenario></xbrli:context><xbrli:unit id="pure"><xbrli:measure>xbrli:pure</xbrli:measure></xbrli:unit><xbrli:unit id="shares"><xbrli:measure>xbrli:shares</xbrli:measure></xbrli:unit><in-capmkt:NameOfTheCompany contextRef="OneI">Samvardhana Motherson International Limited</in-capmkt:NameOfTheCompany><in-capmkt:NSESymbol contextRef="OneI">MOTHERSON</in-capmkt:NSESymbol><in-capmkt:TypeOfAnnouncementPertainingToRegulation30Restructuring contextRef="OneD">New</in-capmkt:TypeOfAnnouncementPertainingToRegulation30Restructuring><in-capmkt:EventOfAnnouncementPertainingToRegulation30Restructuring contextRef="OneD">Amalgamation/ Merger</in-capmkt:EventOfAnnouncementPertainingToRegulation30Restructuring><in-capmkt:DateOfEventOfAnnouncementPertainingToRegulation30Restructuring contextRef="OneI">2026-04-02</in-capmkt:DateOfEventOfAnnouncementPertainingToRegulation30Restructuring><in-capmkt:DateOfReport contextRef="OneI">2026-04-15</in-capmkt:DateOfReport><in-capmkt:NameOfTheAmalgamatedEntity contextRef="I_AmalgamatedEntity1">Samvardhana Motherson Innovative Autosystems B.V. &amp; Co. KG (SMIA)</in-capmkt:NameOfTheAmalgamatedEntity><in-capmkt:TypeOfAmalgamatedEntity contextRef="D_AmalgamatedEntity1">Transferor</in-capmkt:TypeOfAmalgamatedEntity><in-capmkt:RelationshipOfAmalgamatedEntityWithListedEntities contextRef="D_AmalgamatedEntity1">Others</in-capmkt:RelationshipOfAmalgamatedEntityWithListedEntities><in-capmkt:DetailsOfOtherRelationsOfAmalgamatedEntityWithListedEntities contextRef="I_AmalgamatedEntity1">Indirect Foreign Subsidiary</in-capmkt:DetailsOfOtherRelationsOfAmalgamatedEntityWithListedEntities><in-capmkt:PreBuybackNumberOfSharesUnderPromoterAndPromoterGroupCategoryForAmalgamationOrMergerEvent contextRef="I_AmalgamatedEntity1" decimals="INF" unitRef="shares">0</in-capmkt:PreBuybackNumberOfSharesUnderPromoterAndPromoterGroupCategoryForAmalgamationOrMergerEvent><in-capmkt:PreBuybackPercentageOfSharesUnderPromoterAndPromoterGroupCategoryForAmalgamationOrMergerEvent contextRef="I_AmalgamatedEntity1" decimals="INF" 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contextRef="OneD">false</in-capmkt:WhetherAmalgamationOrMergerEventRPTIsMaterial><in-capmkt:WhetherThePromoterOrPromoterGroupOrGroupOrAssociateOrHoldingOrSubsidiaryCompaniesOrDirectorAndKMPAndItsRelativesHaveAnyInterestInTheEntityBeingAmalgamated contextRef="OneD">false</in-capmkt:WhetherThePromoterOrPromoterGroupOrGroupOrAssociateOrHoldingOrSubsidiaryCompaniesOrDirectorAndKMPAndItsRelativesHaveAnyInterestInTheEntityBeingAmalgamated><in-capmkt:WhetherAmalgamationOrMergerIsDoneAtArmsLength contextRef="OneD">true</in-capmkt:WhetherAmalgamationOrMergerIsDoneAtArmsLength><in-capmkt:DateOfSpecialResolutionForAmalgamationOrMergerEvent contextRef="OneI">2026-04-02</in-capmkt:DateOfSpecialResolutionForAmalgamationOrMergerEvent><in-capmkt:AreaOfBusinessOfTheEntitiesForAmalgamationOrMergerEvent contextRef="OneI">(a)	SMIA Technology is, inter-alia, engaged in the business of manufacturing and sale of automotive accessories of all kinds, including plastic and injection-moulded parts, by the company itself or by affiliated companies; holding and administration of investments; and the provision of management and other services for affiliated companies. 

(b)	SMIA was, inter-alia, engaged in the business of manufacturing and sale of injection moulded plastic parts as well as the necessary research and development, including necessary machines, tools and other accessories.</in-capmkt:AreaOfBusinessOfTheEntitiesForAmalgamationOrMergerEvent><in-capmkt:RationaleForAmalgamationOrMerger contextRef="OneI">Simplified corporate structure and increased operating efficiency.</in-capmkt:RationaleForAmalgamationOrMerger><in-capmkt:NatureOfConsiderationForAmalgamationOrMerger contextRef="OneD">Others</in-capmkt:NatureOfConsiderationForAmalgamationOrMerger><in-capmkt:DetailsOfConsiderationForAmalgamationOrMerger contextRef="OneI">Not Applicable</in-capmkt:DetailsOfConsiderationForAmalgamationOrMerger><in-capmkt:BriefDetailsOfChangeInShareholdingPatternOfListedEntityForAmalgamationOrMerger contextRef="OneI">Not Applicable</in-capmkt:BriefDetailsOfChangeInShareholdingPatternOfListedEntityForAmalgamationOrMerger><in-capmkt:AnyOtherBriefSignificantInformationForAmalgamationOrMerger contextRef="OneI">Kindly note that pursuant to the registration of merger at the Commercial Register, Samvardhana Motherson Innovative Autosystems B.V. &amp; Co. KG (“SMIA”) has merged into SMIA Technology Germany GmbH (“SMIA Technology”). SMIA and SMIA Technology both are indirect wholly owned subsidiaries of Samvardhana Motherson International Limited.
Samvardhana Motherson Innovative Autosystems B.V. &amp; Co. KG (“SMIA”) and SMIA Technology Germany GmbH (“SMIA Technology”), both, are indirect wholly owned subsidiary of Samvardhana Motherson International Limited (“the Company”).  

On April 2, 2026, the Commercial Register completed the merger of SMIA and SMIA Technology. Accordingly, SMIA ceased to exist with effect from March 31, 2026.

The turnover of the above entities for the financial year ended March 31, 2025, was as follows: 

(a)	SMIA Technology: Nil 
(b)	SMIA: Euro 157,664,444 (Euro One hundred fifty-seven million six hundred sixty-four thousand four hundred and forty-four). 

After merger of SMIA into SMIA Technology, the revenue and assets of SMIA will be merged with the revenue and assets of SMIA Technology. We have mentioned the date of Commercial Register including in its registry about merger of SMIA into SMIA at shareholder approval, audit committee approval as those tabs are mandatory.
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