Pursuant to Regulation 40(10), we are submitting certificates dated April 26, 2023 for the financial year ended March 31, 2023 from Ms. Zarna Sodagar of Zarna Sodagar and Co., Practicing Company Secretaries issued in terms of Regulation 40(9) of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. Note - Due to the suspension of the ISIN of the Company owing to the pendency of relisting applications post CIRP Process and reduction of capital, for the approval stock exchanges and SEBI, no request have been processed for transfer, transmission, name deletion, duplicate, sub-division, consolidation, renewal, exchange or endorsement, of calls/allotment monies, and transpiration of securities from 21.04.2022 to 31.03.2023