In terms of the regulation 40(9) of SEBI (Listing Obligation and Disclosure Requirements) Regulation 2015 , we are submitting herewith a certificate for the year ended 31st March , 2024 dated 08.04.2024 , received from 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.