Pursuant to Regulation 15(2)(b) of SEBI (Listing Obligations and Disclosures Requirements) Regulations 2015 the compliance with the provisions of Regulation 24A with respect to Secretarial Compliance Report shall not apply in respect of listed entity which has listed its specified securities on the SME Exchange.The securities of Kanishk Aluminium India Limited (Listed Entity/ Company) are listed on SME Exchange. Thus the Company qualifies for exemption as per regulation 15(2)(b) of SEBI (Listing Obligations and Disclosures Requirements) Regulations 2015.