2.22 Provisions and contingencies

A provision is recognised when the Company has a present
obligation as a result of past events and it is probable
that an outflow of resources will be required to settle the
obligation, in respect of which a reliable estimate of the
amount can be made. Provisions are determined based
on best estimate required to settle the obligation at the
balance sheet date. When a provision is measured using
the cash flows estimated to settle the present obligation,
its carrying amount is the present value of those cash
flows (when the effect of the time value of the money is
material). The increase in the provisions due to passage of
time is recognised as interest expense.

Provisions are reviewed at each balance sheet date and
adjusted to reflect the current best estimate. If it is no
longer probable that the outflow of resources would be
required to settle the obligation, the provision is reversed.

Contingent liabilities are disclosed when there is a possible
obligation arising from past events, the existence of
which will be confirmed only by the occurrence or non¬
occurrence of one or more uncertain future events not
wholly within the control of the Company or a present
obligation that arises from past events where it is either not
probable that an outflow of resources will be required to
settle or a reliable estimate of the amount cannot be made.

Contingent assets are not disclosed in the Standalone
Financial Statements unless an inflow of economic
benefits is probable.

2.23 Dividend

Final dividend on shares is recorded as a liability on
the date of approval by the shareholders and interim
dividends are recorded as a liability on the date of
declaration by the Company's Board of Directors.

3. Recent Indian Accounting Standard (Ind AS)
pronouncements

Ministry of Corporate Affairs ("MCA") notifies new standards
or amendments to the existing standards under Companies
(Indian Accounting Standards) Rules as issued from time to time.

In May 2025, MCA notified amendments to lnd AS 21- The
Effects of Changes in Foreign Exchange Rates, applicable w.e.f.
April 1, 2025. The Company has reviewed the amendment and
based on its evaluation has determined that it does not have
any significant impact in its financial statements.

In August 2025, MCA notified the following amendments to:

a. lnd AS 1, Presentation of Financial Statements, applicable
w.e.f April 1,2025 - The amendment relates to classification
of liabilities as current or non -current and non-current
liabilities with covenants. In the context of classifying
a liability as current, it removes the requirement of
existence of a right to defer settlement for at least 12
months after the reporting date, and instead requires that
the said right should exist on the reporting date and have
substance. The amendment also introduces guidance on
classification of liabilities with covenants. The Company
has no impact of these amendments in its classification
criteria of current and non-current liabilities.

b. lnd AS 7, Statement of Cash Flows and lnd AS 107,
Financial Instruments- Disclosures, applicable w.e.f April
1, 2025. The amendment in lnd AS 7 requires to inform
users of financial statements of the existence of supplier
finance arrangements and explain the nature of the
arrangements, the carrying amount of liabilities and
the range of payment due dates. lnd AS 107 has been
amended to add supplier finance arrangements as a
factor that may cause concentration of liquidity risk. The
Company has evaluated the amendment and accordingly
provided disclosure of non-cash transactions (Note 21)
and disclosure of liquidity risk arising from liabilities
related to supplier finance arrangements (Note 37(e)).

c. lnd AS 12, International Tax Reform- Pillar Two Model
Rules applicable immediately- The amendments provide a
temporary mandatory relief from deferred tax accounting
for top-up tax and disclose that they have applied the
relief. The Company has reviewed the amendment and
based on its evaluation has determined that it does not
have any impact in its Standalone Financial Statements.

Footnotes:

a) Disclosures relating to fair valuation of investment property

Fair value of the above investment property as at March 31, 2026 is H 215 crore (2025: H 267 crore) based on external valuation.

Fair Value Hierarchy

The fair value of investment property has been determined by external independent registered valuers as defined under rule 2 of
Companies (Registered Valuers and Valuation) Rules, 2017, having appropriate recognised professional qualification and recent experience
in the location and category of the property being valued.

The fair value measurement for all of the investment property has been categorised as a level 3 fair value based on the inputs to the
valuation techniques used.

Description of valuation technique used

The Company obtains independent valuations of its investment property after every three years. The fair value of the investment property
have been derived using the Direct Comparison Method. The direct comparison approach involves a comparison of the investment
property to similar properties that have actually been sold in arms-length distance from investment property or are offered for sale in
the same region. This approach demonstrates what buyers have historically been willing to pay (and sellers willing to accept) for similar
properties in an open and competitive market, and is particularly useful in estimating the value of the land and properties that are typically
traded on a unit basis. This approach leads to a reasonable estimation of the prevailing price. Given that the comparable instances are
located in close proximity to the investment property; these instances have been assessed for their locational comparative advantages
and disadvantages while arriving at the indicative price assessment for investment property.

b) The Company is not having any material rental income or related expenses on the above properties.

7(b). Goodwill

Goodwill of H 46 crore (2025: H 46 crore) relates to the precipitated silica business. The estimated value in use of the CGU is based on future cash flows
of forecasted period of 6 years with terminal growth rate of 6% (2025: forecasted period of 25 years i.e. until the end of the plant's useful life) and
discount rate (post-tax) of 11.70% (2025: 12.90%), which consider the operating and macro-economic environment in which the entity operates.

An analysis of the sensitivity of the change in key parameters (EBITDA, discount rates and long term average growth rate), based on reasonably
probable assumptions, did not result in any probable scenario in which the recoverable amount of the CGU would decrease below the
carrying amount.

Footnotes:

(i) Trade payables are non-interest bearing and are normally settled within 60 days.

(ii) Acceptances includes credit availed by the suppliers from banks for goods supplied to the Company. The arrangements are interest
bearing, where the Company bears the interest cost and are payable within one year.

(iii) Supplier Finance Arrangements

- The Company participates in a supplier finance arrangement under which its suppliers may elect to receive early payment of their
invoices from a bank. Under the arrangement, the bank agrees to pay amounts due to participating suppliers in respect of invoices owed
by the Company and the Company repays the bank at a later date. The principal purpose of this arrangement is to facilitate efficient
payment processing and provide the willing suppliers early payment terms, compared with the related invoice payment due date.

- The Company has not derecognised the original trade payables relating to the arrangement because neither a legal release was
obtained nor was the original liability substantially modified on entering into the arrangement.

30. Exceptional item

(a) On November 21, 2025, the Government of India notified the four 'Labour Codes - the Code on Wages, 2019, the Industrial Relations
Code, 2020, the Code on Social Security, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 - consolidating 29
existing labour laws. The Ministry of Labour & Employment published draft Central Rules and FAQs to enable assessment of the financial
impact due to changes in regulations. The Company has assessed gratuity liability and has disclosed the incremental impact of these
changes of H 14 crore on the basis of best information available, consistent with the guidance provided by the Institute of Chartered
Accountants of India. Considering the materiality and regulatory-driven, non-recurring nature of this impact, the Company has presented
such incremental impact under ""Exceptional item"" in the Standalone Statement of Profit and Loss for the year ended March 31, 2026.

Said incremental impact primarily arises due to change in wage definition. The Company continues to monitor the finalisation of Central /
State Rules and clarifications from the Government on other aspects of the Labour Code and would provide appropriate accounting effect
based on such developments as needed.

(b) Exceptional gain for the year ended March 31,2025 (net of tax - current tax of H 5 crore and deferred tax of H 9 crore) from the discontinued
operations pertain to change in the rate of subsidy for previous years as per revised notifications issued by the concerned department and
write back of accrued expenses of earlier years which are no longer required.

34. Employee benefits obligations

(a) The Company makes contributions towards provident fund, in substance a defined benefit retirement plan and towards pension fund
and superannuation fund which are defined contribution retirement plans for qualifying employees. The provident fund is administered
by the Trustees of the Tata Chemicals Limited Provident Fund and the superannuation fund is administered by the Trustees of the Tata
Chemicals Limited Superannuation Fund. The Company is liable to pay to the provident fund to the extent of the amount contributed
and any shortfall in the fund assets based on Government specified minimum rates of return relating to current services. The Company
recognises such contribution and shortfall if any as an expense in the year incurred.

On account of the above contribution plans, a sum of H 11 crore (2025: H 11 crore) has been charged to the Standalone Statement of
Profit and Loss.

(b) The Company makes annual contributions to the Tata Chemicals Employees' Gratuity Trust and to the Employees' Group Gratuity-cum-Life
Assurance Scheme of the Life Insurance Corporation of India, for funding the defined benefit plans for qualifying employees. The scheme
provides for lump sum payment to vested employees at retirement or death while in employment or on termination of employment.
Employees, upon completion of the vesting period, are entitled to a benefit equivalent to either half month, three fourth month and
full month salary last drawn for each completed year of service depending upon the completed years of continuous service in case
of retirement or death while in employment. In case of termination, the benefit is equivalent to fifteen days salary last drawn for each
completed year of service in line with the Code on Social Security, 2020 (2025: the Payment of Gratuity Act, 1972). Vesting occurs upon
completion of five years of continuous service.

The trustees of the trust fund are responsible for the overall governance of the plan and to act in accordance with the provisions of the
trust deed and rules in the best interests of the plan participants. They are tasked with periodic reviews of the solvency of the fund and
play a role in the long-term investment, risk management and funding strategy.

The Company also provides post retirement medical benefits to eligible employees under which employees at Mithapur who have retired
from service of the Company are entitled for free medical facility at the Company hospital during their lifetime. Other employees are
entitled to domiciliary treatment exceeding the entitled limits for the treatments covered under the Health Insurance Scheme upto slabs
defined in the scheme. The floater mediclaim policy also covers retired employees based on eligibility, for such benefit.

The Company provides pension, housing / house rent allowance and medical benefits to retired Managing and Executive Directors who
have completed ten years of continuous service in Tata Group and three years of continuous service as Managing Director/Executive
Director or five years of continuous service as Managing Director/Executive Director. The directors are entitled upto seventy five percent
of last drawn salary for life and on death 50% of the pension is payable to the spouse for the rest of his/her life.

Family benefit scheme is applicable to all permanent employees in management, officers and workmen who have completed one year
of continuous service. In case of untimely death of the employee, nominated beneficiary is entitled to an amount equal to the last drawn
salary (Basic Salary, DA and FDA) till the normal retirement date of the deceased employee.

The most recent actuarial valuations of plan assets and the present values of the defined benefit obligations were carried out at March 31,
2026. The present value of the defined benefit obligations and the related current service cost and past service cost, were measured using
the Projected Unit Credit Method.

The following tables set out the funded status and amounts recognised in the Company's Standalone Financial Statements as at March 31,
2026 for the Defined Benefit Plans.

(c) Providend Fund

The Company operates Provident Fund Schemes and the contributions are made to recognised funds maintained by the Company.
The Company is required to offer a defined benefit interest rate guarantee on provident fund balances of employees. The interest rate
guarantee is payable to the employees for the year when the exempt fund declares a return on provident fund investments which is less
than the rate declared by the Regional Provident Fund Commissioner (RPFC) on the provident fund corpus for their own subscribers. The
Actuary has provided a valuation for provident fund liabilities on the basis of guidance issued by Actuarial Society of India and based on
the below provided assumptions, shortfall between plan assets as the end of the year and the present value of funded obligation has been
recognised in the Standalone Balance Sheet and Other Comprehensive Income.

(d) The defined benefit scheme is administered by a fund that is legally separated from the Company. Responsibility for governance of
the scheme lies with the board of trustees. The board of trustees must be composed of representatives of the Company and scheme
participants in accordance with the scheme rules and on timely basis, the board of trustees reviews the level of funding for the scheme as
required by legislation. Such a review includes the asset-liabilities matching strategy and investment risk management policy and is used
to determine the schedule of contributions payable by and agreed with the Company.

35. Operating segments information
35.1 Continuing operations

The Company has 2 reportable segments which are the Company's strategic business units. These business units offer different products
and are managed separately. Reportable Segments approved by Board of Directors are as under:

- Basic chemistry products : Soda Ash, Salt and other bulk chemicals

- Specialty products : Nutrition solutions and advance materials

(d) Valuation technique to determine fair value

The following methods and assumptions were used to estimate the fair values of financial instruments:

(i) The management assessed that fair value of cash and cash equivalents, trade receivables, trade payables, bank overdrafts
and other current financial assets and liabilities approximate their carrying amounts largely due to the short-term maturities of
these instruments.

(ii) The fair values of the equity investment which are quoted, are derived from quoted market prices in active markets. The Investments
measured at fair value (FVTOCI) and falling under fair value hierarchy Level 3 are valued on the basis of valuation reports provided by
external valuers with the exception of certain investments, where cost has been considered as an appropriate estimate of fair value
because of a wide range of possible fair value measurements and cost represents the best estimate of fair values within that range.
The Company considers Comparable Companies Method (CCM) method and the illiquidity discount based on its assessment of the
judgement that market participants would apply for measurement of fair value of unquoted investments.

In the CCM method, the Company would find comparable listed entities in the market and use the same PE multiple ~10.90
(2025: ~11.70) or EV/Revenue Multiple ~0.57x (2025: NA), as applicable, for determining the fair value of investment.

The estimated fair value is derived based on estimated annual revenue growth rate, EBITDA margin or the adjusted market multiple.

(iii) The fair values of investments in mutual fund units is based on the net asset value ('NAV') as stated by the issuers of these mutual
fund units in the published statements as at Balance Sheet date. NAV represents the price at which the issuer will issue further units
of mutual fund and the price at which issuers will redeem such units from the investors.

(iv) The Company enters into derivative financial instruments with various counterparties, principally banks. The fair value of derivative
financial instruments is based on observable market inputs including currency spot and forward rate, yield curves, currency volatility,
credit quality of counterparties, interest rate and forward rate curves of the underlying instruments etc. and use of appropriate
valuation models.

(v) The fair values of the unsecured redeemable non-convertible debenture are derived from quoted market prices. The Company has
no other non-current borrowings with fixed-rate of interest.

(e) Financial risk management objectives

The Company is exposed to market risk (including currency risk, interest rate risk and other price risk), credit risk and liquidity risk. The
Company's risk management strategies focus on the un-predictability of these elements and seek to minimise the potential adverse
effects on its financial performance. The Company's senior management which is supported by a Treasury Risk Management Group
('TRMG') manages these risks. TRMG advises on financial risks and the appropriate financial risk governance framework for the Company
and provides assurance to the Company's senior management that the Company's financial risk activities are governed by appropriate
policies and procedures and that financial risks are identified, measured and managed in accordance with the Company's policies and
risk objectives.

All hedging activities are carried out by specialist teams that have the appropriate skills, experience and supervision. The Company's
policy is not to trade in derivatives for speculative purposes.

Market risk

Market risk is the risk that the fair value of future cash flows of a financial instrument will fluctuate because of changes in market prices.
Market risk comprises three types of risk: currency risk, interest rate risk and other price risk, such as equity price risk and commodity risk.
The value of a financial instrument may change as a result of changes in the interest rates, foreign currency exchange rates, equity price
fluctuations, liquidity and other market changes. Financial instruments affected by market risk include loans and borrowings, deposits,
investments, forex receivable, forex payables and derivative financial instruments.

Foreign currency risk management

Foreign exchange risk arises on future commercial transactions and on all recognised monetary assets and liabilities, which are
denominated in a currency other than the functional currency of the Company. The Company's management has set a policy wherein
exposure is identified, a benchmark is set and monitored closely, and accordingly suitable hedges are undertaken. The policy also includes
mandatory initial hedging requirements for exposure above a threshold.

Based on the movements in the interest rates historically and the prevailing market conditions as at the reporting date, the Company's
Management has concluded that the above mentioned rates used for sensitivity are reasonable benchmarks.

Equity price risk management

The Company's exposure to equity price risk arises from investment held by the Company and classified as FVTOCI. In general, these
investments are strategic investments and are not held for trading purposes. Reports on the equity portfolio are submitted to the
Company's senior management on a regular basis.

Equity price sensitivity analysis

If prices of quoted equity securities had been 5% higher / (lower), the OCI for the year ended March 31, 2026 and 2025 would increase /
(decrease) by H 361 and H 305 crore respectively.

Credit risk management

Credit risk is the risk that a counterparty will not meet its obligations under a financial instrument or customer contract, leading to a
financial loss. The Company is exposed to credit risk from its operating activities, primarily trade and other receivables and from its
financing activities, including loans given, deposits with banks and financial institutions, investment in mutual funds, foreign exchange
transactions and other financial instruments.

The carrying amount of financial assets represents the maximum credit exposure, being the total of the carrying amount of balances
with banks, short term deposits with banks, short term investment, trade and other receivables and other financial assets excluding
equity investments.

The Company considers a financial asset to be in default when:

- the debtor is unlikely to pay its credit obligations to the Company in full, without recourse actions such as security realizations, etc.

- the financial asset is 120 days past due.

The financial guarantee disclosed under note 41.1 (b) represents the maximum exposure to credit risk under such contracts.

Trade receivables and other financial assets

Trade and other receivables of the Company are typically unsecured and derived from sales made to a large number of independent
customers. Customer credit risk is managed by each business unit subject to established policies, procedures and control relating to
customer credit risk management. Before accepting new customer, the Company has appropriate level of control procedures to assess the
potential customer's credit quality. The credit-worthiness of its customers are reviewed based on their financial position, past experience
and other relevant factors. The credit period provided by the Company to its customers generally ranges from 0-60 days. Outstanding
customer receivables are reviewed periodically. Provision is made based on expected credit loss method or specific identification method.

The credit risk related to the trade receivables is mitigated by taking security deposits / bank guarantee / letter of credit - as and where
considered necessary, setting appropriate credit terms and by setting and monitoring internal limits on exposure to individual customers.

There is no substantial concentration of credit risk, except as disclosed in note 35.1(d).

Other financial assets comprises of deposit with banks, investments in mutual funds, derivative assets and other receivables. The company
limits its exposure to credit risks arising from these financial assets and there is no collateral held against these because counter parties
are group companies, banks and recognised financial institutions. Banks and recognised financial institutions have high credit ratings
assigned by credit rating agencies.

Where recoveries are expected beyond twelve months of the balance sheet date, the time value of money is appropriately considered in
determining the carrying amount of such receivables.

Credit risk from balances/investments with banks and financial institutions is managed in accordance with the Risk management policy.
Investments of surplus funds are made only with approved counterparties and within limits assigned to each counterparty. The limits are
assigned based on corpus of investable surplus and corpus of the investment avenue. The limits are set to minimise the concentration of
risks and therefore mitigate financial loss through counterparty's potential failure to make payments.

Financial instruments and cash deposits

Credit risk from balances/investments with banks and financial institutions is managed in accordance with the Company's treasury
risk management policy. Investments of surplus funds are made only with approved counterparties and within limits assigned to each
counterparty. The limits are assigned based on corpus of investable surplus and corpus of the investment avenue. The limits are set to
minimize the concentration of risks and therefore mitigate financial loss through counterparty's potential failure to make payments.

Financial guarantees

Financial guarantees disclosed in note 41.1(b) have been provided as corporate guarantees to financial institutions and banks that have
extended credit facilities to the Company's subsidiaries. In this regard, the Company does not foresee any significant credit risk exposure.

Liquidity risk

Liquidity risk is the risk that the Company will not be able to meet its financial obligations as they become due. The objective of liquidity
risk management is to maintain sufficient liquidity and ensure that funds are available for use as and when required.

The Treasury Risk Management Policy includes an appropriate liquidity risk management framework for the management of the
short-term, medium-term and long term funding and cash management requirements. The Company manages the liquidity risk by
maintaining adequate cash reserves, banking facilities and reserve borrowing facilities, by continuously monitoring forecast and actual
cash flows, and by matching the maturity profiles of financial assets and liabilities. The Company invests its surplus funds in bank fixed
deposit and liquid schemes of mutual funds, which carry no/negligible mark to market risks.

As described in Note 21, the Company also participates in a supplier finance arrangement with the principal purpose of facilitating
efficient payment processing of supplier invoices and providing the willing suppliers early payment terms compared with the related
invoice payment due date. The arrangement allows the Company to centralise payments of trade payables to the bank rather than paying
each supplier individually. From the Company's perspective, the arrangement does not significantly extend payment terms beyond the
normal terms agreed with other suppliers that are not participating.

The below table analyses the Company's non-derivative financial liabilities as at the reporting date, into relevant maturity groupings
based on the remaining period (as at that date) to the contractual maturity date. The amounts disclosed in the below table are the
contractual undiscounted cash flows.

38. Capital management

The capital structure of the Company consists of net debt and total equity of the Company. The Company manages its capital to ensure that the
Company will be able to continue as going concern while maximising the return to stakeholders through an optimum mix of debt and equity
within the overall capital structure. The Company's risk management committee reviews the capital structure of the Company considering
the cost of capital and the risks associated with each class of capital. The Company has not defaulted in repayment of Principal borrowings or
interest payment during the year.

(b) Guarantees provided by the Company to third parties on behalf of subsidiaries aggregate GBP 38 million (H 480 crore) {(2025: USD 55
million & GBP 84 million (H 1,397 crore)}.

** The Company has on-going disputes with income tax authorities mainly pertaining to disallowance of expenses and the computation of, or eligibility of the
Company's availment of certain tax incentives or allowances. Most of these disputes and/or disallowances are repetitive in nature spanning across multiple years. All
the Tax demands are being contested by the company.

@ Excise Duty cases include disputes pertaining to reversal of input tax credit on common input, refund of duty paid under protest. Custom Duty cases include disputes
pertaining to import of capital equipment against scripts, tariff classification issues, denial of FTA benefit. VAT/CST/Entry Tax cases include disputes pertaining to Way
Bill, reversal/disallowance of input tax credit, pending declaration forms. All the Tax demands are being contested by the company.

It is not practicable for the Company to estimate the timings of cash outflows, if any, in respect of the above pending resolution of the
respective proceedings as it is determinable only on receipt of judgments / decisions pending with various forums/authorities.

The Company has reviewed all its pending litigations and proceedings and has adequately provided for where provisions are required and
disclosed as contingent liabilities where applicable, in the Standalone Financial Statements.

41.2 Contingent assets

(i) Income Tax (pending before Appellate authorities in respect of which the Company - 10

is in appeal)

42 (b). Note on Ultimate Beneficiaries

During current year, the Company has issued non-convertible debentures ("NCD") (Listed in National Stock Exchange) to various shareholders
and have received funds amounting to H 1,500 crore from such issuance. As mentioned in General Information Document issued for NCD,
the Company has made an investment in one of its subsidiary companies, Tata Chemicals International Pte. Limited ("TCIPL"). TCIPL has made
investment in its step down subsidiary company namely "Homefield Pvt UK Limited" ("HFUK") which has further made investment in step down
subsidiary namely "TCE Group Limited" (TCE Group) to repay external borrowings. Details of investments made are as under:

42 (d). Disclosures pursuant to regulation 34 (3) of the Securities and Exchange Board of India (Listing Obligations
and Disclosure Requirements) regulations, 2015 and section 186 of the Companies Act, 2013.

i) Investment in perpetual instrument (note 8(b))

Tata International Limited has utilised the funds for its debt refinancing and general corporate purposes. Term of this investment is perpetual
in nature and carries initial interest rate of 9.20% p.a. Maximum balance outstanding during the year is H 150 crore (2025: H 150 crore)

ii) Particulars of investments in Subsidiaries, Joint ventures and associates and other investments are given in note 8. During the year,
the Company has made further investments in one of the Subsidiaries for the purpose of further investment in step down subsidiaries
and repayment of borrowings. Accumulated balance as at reporting date is the maximum amount for the purpose of disclosure
under this section.

iii) Particulars of guarantee or security covered under Section 186 to third parties on behalf of subsidiaries are given in note 41.1(b). During
the year, the Company has issued guarantees of H1,075 crore (2025: Nil) to third parties on behalf of subsidiaries. Maximum balance
outstanding during the year is H2,070 crore (2025: H1,397 crore). These guarantees were issued towards external borrowings.

iv) In line with Circular No 04/2015 issued by Ministry of Corporate Affairs dated 10/03/2015, loans given to employees as per the Company's
policy are not considered for the purposes of disclosure under Section 186(4) of the Companies Act, 2013.

43. a) Events after the reporting period

There are no significant subsequent events between the year ended March 31,2026 and signing of Standalone Financial Statements as on
May 4, 2026 which have material adjusting impact on the financials of the Company.

b) Approval of Standalone Financial Statements

The Standalone Financial Statements were approved for issue by the board of directors on May 4, 2026.

Notes 1 to 43 are an integral part of these Standalone Financial Statements

As per our report of even date attached For and on behalf of the Board of Directors of the Company

For B S R & Co. LLP S. Padmanabhan Chairman (DIN: 00306299)

Chartered Accountants Padmini Khare Kaicker Director (DIN: 00296388)

Firm's Registration No: 101248W/W - 100022 R. Mukundan Managing Director and CEO (DIN: 00778253)

Nandakumar S. Tirumalai Chief Financial Officer (ICAI M. No.: 203896)

Jeraz Mahernosh Company Secretary (ICSI M. No.: FCS 7008)

Aniruddha Godbole

Partner

Membership No. 105149

Mumbai, May 4, 2026 Mumbai, May 4, 2026