Pursuant to Regulations 7(3) of SEBI (LODR) Regulations, 2015, we are sending herewith a certificate, duly signed by M/s. Link Intime India Pvt. Ltd., Share Transfer Agent and the Compliance Officer of Gemstone Investments Limited, for the year ending on 31st March, 2024 in compliance of Reg 7(3) of SEBI(LODR) Reg, 2015.