SECRETARIAL AUDIT REPORT

M/s. Vishal Mehta & Co., being a firm of Company Secretaries are authorized to issue Secretarial Audit Report pursuant to section 204 of the Companies Act, 2013.

Secretarial Audit Report is mandatory to every Listed Companies as well as every Public Companies having paid up share capital of Rs. 50 crores or more or turnover of Rs. 250 crores or more.

Secretarial Audit Report is authorized and issued by Independent Company Secretary and to be annexed with the Board's Report of the Company pursuant to section 204 of the Companies Act, 2013.