In terms of the Regulation 40(9) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we are submitting herewith a Certificate for the year ended 31st March, 2023 dated 13th April, 2023, received from M/s S. M. Gupta & Co., certifying that all the share certificates for transfer, sub-division, consolidation, renewal, exchange or endorsement etc. have been issued within 30 days from the date of lodgement of the respective request