As per Regulation 15(2) of the SEBI (LODR) Regulations 2015 the compliance with the corporate governance provisions as specified in the SEBI (LODR) Regulations 2015 shall not apply inter alia in respect of the listed entity which has listed its specified securities on the SME Exchange.The Company Vivaa Tradecom Limited has listed its specified securities on the SME Exchange of the BSE Limited. Hence the requirement of submission of Annual Secretarial Compliance Report under Regulation 24A of the SEBI (LODR) Regulations 2015 is not applicable to the Company.