As per Regulation 15(2) of SEBI (Listing Obligation and Disclosure Requirement) Regulation, 2015 (SEBI Listing Regulations) as Corporate Governance provision specified in Regulation 17, 17A,18, 19, 20, 21,22, 23, 24,24A, 25, 26, 27 and clauses (b) to (i) and (t) of sub-regulation (2) of regulation 46 and para C , D and E of Schedule V shall not apply to listed entities having Paid up Equity Share Capital not exceeding Rupees 10 Crores and Net Worth not exceeding Rupees 25 Crore, as on the last day of previous financial year. Since, Company's Paid-up Share Capital and Net worth as at March 31, 2023 was below aforesaid threshold, the Company is not required to submit Related Party Transactions disclosures as required under Regulations 23(9) of SEBI (LODR) Regulations, 2015.