Dear Sir/Madam, With reference to the captioned subject, we have attached herewith the communication being issued for general guidance of shareholders of the Company pertaining to apportionment of the cost of acquisition as per the provisions of the Income Tax Act, 1961 of (i) shares of HSIL Limited; and (ii) new shares issued and allotted by Somany Home Innovation Limited pursuant to the Scheme of Arrangement sanctioned by the Hon'ble National Company Law Tribunal, Kolkata Bench. This is for your information and widely dissemination for the shareholders of the Company.