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<!--REG30 V1.0 (16-10-2025)-->
<xbrli:xbrl xmlns:in-capmkt="http://www.sebi.gov.in/xbrl/2025-08-31/in-capmkt" xmlns:in-capmkt-ent="http://www.sebi.gov.in/xbrl/Regulation_30_Restructuring/2025-08-31/in-capmkt/in-capmkt-ent" xmlns:in-capmkt-roles="http://www.sebi.gov.in/xbrl/Regulation_30_Restructuring/2025-08-31/in-capmkt-roles" xmlns:xbrldt="http://xbrl.org/2005/xbrldt" xmlns:nonnum="http://www.xbrl.org/dtr/type/non-numeric" 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.xbrl.org/2003/XLink"><link:schemaRef xlink:type="simple" xlink:href="in-capmkt-ent-2025-08-31.xsd"/><xbrli:context id="OneI"><xbrli:entity><xbrli:identifier scheme="http://www.sebi.gov.in/in-capmkt/NSESymbol">PKTEA</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:instant>2026-04-25</xbrli:instant></xbrli:period></xbrli:context><xbrli:context id="OneD"><xbrli:entity><xbrli:identifier scheme="http://www.sebi.gov.in/in-capmkt/NSESymbol">PKTEA</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2026-04-25</xbrli:startDate><xbrli:endDate>2026-04-25</xbrli:endDate></xbrli:period></xbrli:context><xbrli:context id="I_FinancialYear1"><xbrli:entity><xbrli:identifier scheme="http://www.sebi.gov.in/in-capmkt/NSESymbol">PKTEA</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:instant>2026-04-25</xbrli:instant></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-capmkt:TurnoverForLastThreeFinancialYearsAxis">in-capmkt:FinancialYear1Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context><xbrli:context id="I_FinancialYear2"><xbrli:entity><xbrli:identifier scheme="http://www.sebi.gov.in/in-capmkt/NSESymbol">PKTEA</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:instant>2026-04-25</xbrli:instant></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-capmkt:TurnoverForLastThreeFinancialYearsAxis">in-capmkt:FinancialYear2Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context><xbrli:context id="I_FinancialYear3"><xbrli:entity><xbrli:identifier scheme="http://www.sebi.gov.in/in-capmkt/NSESymbol">PKTEA</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:instant>2026-04-25</xbrli:instant></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-capmkt:TurnoverForLastThreeFinancialYearsAxis">in-capmkt:FinancialYear3Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context><xbrli:context id="D_FinancialYear1"><xbrli:entity><xbrli:identifier scheme="http://www.sebi.gov.in/in-capmkt/NSESymbol">PKTEA</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2026-04-25</xbrli:startDate><xbrli:endDate>2026-04-25</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-capmkt:TurnoverForLastThreeFinancialYearsAxis">in-capmkt:FinancialYear1Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context><xbrli:context id="D_FinancialYear2"><xbrli:entity><xbrli:identifier scheme="http://www.sebi.gov.in/in-capmkt/NSESymbol">PKTEA</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2026-04-25</xbrli:startDate><xbrli:endDate>2026-04-25</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-capmkt:TurnoverForLastThreeFinancialYearsAxis">in-capmkt:FinancialYear2Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context><xbrli:context id="D_FinancialYear3"><xbrli:entity><xbrli:identifier scheme="http://www.sebi.gov.in/in-capmkt/NSESymbol">PKTEA</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2026-04-25</xbrli:startDate><xbrli:endDate>2026-04-25</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:explicitMember dimension="in-capmkt:TurnoverForLastThreeFinancialYearsAxis">in-capmkt:FinancialYear3Member</xbrldi:explicitMember></xbrli:scenario></xbrli:context><xbrli:unit id="INR"><xbrli:measure>iso4217:INR</xbrli:measure></xbrli:unit><xbrli:unit id="pure"><xbrli:measure>xbrli:pure</xbrli:measure></xbrli:unit><in-capmkt:ScripCode contextRef="OneI">000000</in-capmkt:ScripCode><in-capmkt:NameOfTheCompany contextRef="OneI">THE PERIA KARAMALAI TEA &amp; PRODUCE COMPANY LIMITED</in-capmkt:NameOfTheCompany><in-capmkt:NSESymbol contextRef="OneI">PKTEA</in-capmkt:NSESymbol><in-capmkt:MSEISymbol contextRef="OneI">NOTLISTED</in-capmkt:MSEISymbol><in-capmkt:ISIN contextRef="OneI">INE431F01018</in-capmkt:ISIN><in-capmkt:TypeOfAnnouncementPertainingToRegulation30Restructuring contextRef="OneD">New</in-capmkt:TypeOfAnnouncementPertainingToRegulation30Restructuring><in-capmkt:TypeOfEventOfAnnouncementPertainingToRegulation30Restructuring contextRef="OneD">Acquisition (including agreement to acquire)</in-capmkt:TypeOfEventOfAnnouncementPertainingToRegulation30Restructuring><in-capmkt:WhetherEventOrInformationDisclosedIsAnOutcomeOfBoardMeeting contextRef="OneD">false</in-capmkt:WhetherEventOrInformationDisclosedIsAnOutcomeOfBoardMeeting><in-capmkt:DateOfOccurrenceOfEvent contextRef="OneI">2026-04-25</in-capmkt:DateOfOccurrenceOfEvent><in-capmkt:TimeOfOccurrenceOfEvent contextRef="OneD">19:10:00</in-capmkt:TimeOfOccurrenceOfEvent><in-capmkt:DateOfReport contextRef="OneI">2026-04-25</in-capmkt:DateOfReport><in-capmkt:NameOfAcquirer contextRef="OneI">THE PERIA KARAMALAI TEA &amp; PRODUCE COMPANY LIMITED</in-capmkt:NameOfAcquirer><in-capmkt:RelationshipOfAcquirerWithTheListedEntity contextRef="OneD">Listed Entity (self)</in-capmkt:RelationshipOfAcquirerWithTheListedEntity><in-capmkt:NameOfTheTargetEntity contextRef="OneI">MAHARAJA SHREE UMAID MILLS LIMITED</in-capmkt:NameOfTheTargetEntity><in-capmkt:TurnoverOfTargetEntity contextRef="OneD" unitRef="INR" decimals="-5">5998800000</in-capmkt:TurnoverOfTargetEntity><in-capmkt:ProfitAfterTaxOfTargetEntity contextRef="OneD" unitRef="INR" decimals="-5">455100000</in-capmkt:ProfitAfterTaxOfTargetEntity><in-capmkt:NetWorthOfTargetEntity contextRef="OneD" unitRef="INR" decimals="-5">7964100000</in-capmkt:NetWorthOfTargetEntity><in-capmkt:WhetherTheAcquisitionWouldFallWithinRelatedPartyTransactions contextRef="OneD">true</in-capmkt:WhetherTheAcquisitionWouldFallWithinRelatedPartyTransactions><in-capmkt:DateOfBoardMeetingInWhichRPTApprovalTakenForAcquisitionEvent contextRef="OneI">2025-05-26</in-capmkt:DateOfBoardMeetingInWhichRPTApprovalTakenForAcquisitionEvent><in-capmkt:DateOfAuditCommitteeMeetingInWhichRPTApprovalTakenForAcquisitionEvent contextRef="OneI">2025-05-26</in-capmkt:DateOfAuditCommitteeMeetingInWhichRPTApprovalTakenForAcquisitionEvent><in-capmkt:WhetherAcquisitionEventRPTIsMaterial contextRef="OneD">true</in-capmkt:WhetherAcquisitionEventRPTIsMaterial><in-capmkt:DateOfApprovalFromShareholdersForAcquisitionEvent contextRef="OneI">2025-06-29</in-capmkt:DateOfApprovalFromShareholdersForAcquisitionEvent><in-capmkt:WhetherThePromoterOrPromoterGroupOrGroupCompaniesIncludingAssociateOrHoldingOrSubsidiaryOrDirectorOrKMPOrSMPAndItsRelativesHaveAnyInterestInTheEntityBeingAcquired contextRef="OneD">true</in-capmkt:WhetherThePromoterOrPromoterGroupOrGroupCompaniesIncludingAssociateOrHoldingOrSubsidiaryOrDirectorOrKMPOrSMPAndItsRelativesHaveAnyInterestInTheEntityBeingAcquired><in-capmkt:NatureOfInterestAndDetailsThereofForAcquisitionEvent contextRef="OneI">Pursuant to the merger of Placid Limited, a group Company with Maharaja Shree Umaid Mills Limited (MSUM), another group company, the Company will receive shares of MSUM. 

Shares will be issued in terms of the share exchange ratio as per the Scheme approved by the Hon'ble NCLT. The transaction is at arm's length.
</in-capmkt:NatureOfInterestAndDetailsThereofForAcquisitionEvent><in-capmkt:WhetherAcquisitionEventIsDoneAtArmsLength contextRef="OneD">true</in-capmkt:WhetherAcquisitionEventIsDoneAtArmsLength><in-capmkt:IndustryToWhichTheEntityBeingAcquiredBelongs contextRef="OneI">Textile Industry</in-capmkt:IndustryToWhichTheEntityBeingAcquiredBelongs><in-capmkt:ObjectsAndImpactOfAcquisitionIncludingButNotLimitedToDisclosureOfReasonsForAcquisitionOfTargetEntityIfItsBusinessIsOutsideTheMainLineOfBusinessOfTheListedEntity contextRef="OneI">The acquisition is pursuant to the Scheme of Amalgamation approved by the Hon’ble NCLT. The Company will receive shares of MSUM, Transferee Company, in lieu of its equity shareholding in Placid Limited (Transferor Company).</in-capmkt:ObjectsAndImpactOfAcquisitionIncludingButNotLimitedToDisclosureOfReasonsForAcquisitionOfTargetEntityIfItsBusinessIsOutsideTheMainLineOfBusinessOfTheListedEntity><in-capmkt:WhetherAnyGovernmentalOrRegulatoryApprovalsRequiredForTheAcquisition contextRef="OneD">Yes</in-capmkt:WhetherAnyGovernmentalOrRegulatoryApprovalsRequiredForTheAcquisition><in-capmkt:ProvideBriefDetailsOfAnyGovernmentalOrRegulatoryApprovalsForTheAcquisition contextRef="OneI">Approval of the Hon’ble National Company Law Tribunal (NCLT) vide its order dated 16th March, 2026.</in-capmkt:ProvideBriefDetailsOfAnyGovernmentalOrRegulatoryApprovalsForTheAcquisition><in-capmkt:WhetherTheAcquisitionTransactionWillBeInTranches contextRef="OneD">false</in-capmkt:WhetherTheAcquisitionTransactionWillBeInTranches><in-capmkt:IndicativeTimePeriodForCompletionOfTheAcquisition contextRef="OneI">Upon Allotment and Corporate Action for credit of abovementioned equity shares of MSUM pursuant to the Scheme of Amalgamation.</in-capmkt:IndicativeTimePeriodForCompletionOfTheAcquisition><in-capmkt:NatureOfConsiderationForAcquisitionEvent contextRef="OneD">Shares</in-capmkt:NatureOfConsiderationForAcquisitionEvent><in-capmkt:ShareExchangeRatioForAcquisitionEvent contextRef="OneD">515:1</in-capmkt:ShareExchangeRatioForAcquisitionEvent><in-capmkt:DetailsOfConsiderationForAcquisitionEvent contextRef="OneI">515 (Five Hundred Fifteen) Equity Shares of Rs. 10/-each credited as fully paid-up in MAHARAJA SHREE UMAID MILLS LIMITED (“New Shares”) for every 1 (One) Equity Shares of Rs.100/- each fully paid-up held by the Company in PLACID LIMITED</in-capmkt:DetailsOfConsiderationForAcquisitionEvent><in-capmkt:CostOfAcquisitionOrThePriceAtWhichTheSharesAreAcquired contextRef="OneD" unitRef="INR" decimals="-7">0</in-capmkt:CostOfAcquisitionOrThePriceAtWhichTheSharesAreAcquired><in-capmkt:ExistingPercentageOfShareholdingHeldByAcquirer contextRef="OneI" unitRef="pure" decimals="INF">0.0001</in-capmkt:ExistingPercentageOfShareholdingHeldByAcquirer><in-capmkt:BriefBackgroundAboutTheEntityAcquiredInTermsOfProductsLineOfBusinessAcquired contextRef="OneI">Maharaja Shree Umaid Mills Limited (“MSUM”), (CIN: U17124WB1939PLC128650) an existing company within the Companies Act, 2013 having registered office at  7, Munshi Premchand Sarani, Hastings, Kolkata- 700022, India. 
Line of business of MSUM:  Textile, Renewable Energy  and Financing &amp; Investment</in-capmkt:BriefBackgroundAboutTheEntityAcquiredInTermsOfProductsLineOfBusinessAcquired><in-capmkt:DateOfIncorporationForAcquisitionEvent contextRef="OneI">1939-08-12</in-capmkt:DateOfIncorporationForAcquisitionEvent><in-capmkt:DescriptionOfFinancialYear contextRef="I_FinancialYear1">2024-2025</in-capmkt:DescriptionOfFinancialYear><in-capmkt:Turnover contextRef="D_FinancialYear1" unitRef="INR" decimals="-5">5998800000</in-capmkt:Turnover><in-capmkt:DescriptionOfFinancialYear contextRef="I_FinancialYear2">2023-2024</in-capmkt:DescriptionOfFinancialYear><in-capmkt:Turnover contextRef="D_FinancialYear2" unitRef="INR" decimals="-5">4580500000</in-capmkt:Turnover><in-capmkt:DescriptionOfFinancialYear contextRef="I_FinancialYear3">2022-2023</in-capmkt:DescriptionOfFinancialYear><in-capmkt:Turnover contextRef="D_FinancialYear3" unitRef="INR" decimals="-5">4570800000</in-capmkt:Turnover><in-capmkt:CountryInWhichTheAcquiredEntityHasPresence contextRef="OneI">INDIA</in-capmkt:CountryInWhichTheAcquiredEntityHasPresence></xbrli:xbrl>
