As per Regulation 15(2)(b) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015: The compliance with the corporate governance provisions as specified in regulations 17, 17[A], 18, 19, 20, 21, 22, 23, 24, 24[A], 25, 26, 27 and clause (b) to (i) of sub regulation (2) of Regulation 46 and para C, D and E of Schedule V shall not be applicable in respect of listed entity which has listed it's specified securities on the SME Exchange. In view of the relaxation provided, Submission of Secretarial Compliance Report under Regulation 24A of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 is Not applicable to the company i.e. Eighty Jewellers Limited as it has listed it's securities on the BSE SME Exchange.