Pursuant to Regulation 40(10) of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulation, 2015, we are enclosing herewith the Certificate under regulation 40(9) of SEBI (Listing Obligations and Disclosure Requirements) Regulation, 2015 issued by JPM & Associates LLP, Practicing Company Secretaries, Ludhiana, for the year ended March 31, 2024.