Stock Exchange of India Limited and Bombay Stock Exchange Limited) where the equity shares of the Company
are proposed to be listed, provided that the below statement of limitation is included in the RHP and Prospectus.

LIMITATIONS

Our views expressed in the enclosed Annexure are based on the facts and assumptions indicated above. No
assurance is given that the revenue authorities/courts will concur with the views expressed herein. Our views are
based on the existing provisions of law and its interpretation, which are subject to change from time to time. We
do not assume responsibility to update the views consequent to such changes. Reliance on the Annexure is on the
express understanding that we do not assume responsibility towards the investors who may or may not invest in
the proposed Offer relying on the Annexure.

This statement has been prepared solely in connection with the Offer under the ICDR Regulations.

For DELOITTE HASKINS & SELLS LLP
Chartered Accountants
(Firm’s Registration No: 117366W/W-100018)

Chandraprakash Surana R
Partner
Membership No. 215526
UDIN: 21215526AAAAAY7573
Place: Chennai
Date: October 29, 2021

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