Arohan Annual Report FY 20-21

(e) The Securities and Exchange Board of India (Issue and Listing of Debt Securities) Regulations, 2008 (f) The Securities and Exchange Board of India (Registrars to an Issue and Share Transfer Agents) Regulations, 1993 regarding the Companies Act and dealing with client; Not Applicable during the Audit period; (g) The Securities and Exchange Board of India (Delisting of Equity Shares) Regulations, 2009; Not Applicable during the Audit period; (h) The Securities and Exchange Board of India (Buyback of Securities) Regulations, 1998; Not Applicable during the Audit period; (i) The Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations 2015 to the extent applicable; (j) The Securities and Exchange Board of India (Debenture Trustees) Regulations,1993; 6. We further report that, having regard to the compliance system prevailing in the Company and on examination of the relevant documents and records in pursuance thereof maintained by the Company and as confirmed by the management vide its management representation letter, it has complied with following laws that are applicable specifically to the Company : The Company has complied with the following laws applicable specifically to the Company ⸳ The Reserve Bank of India Act, 1934; ⸳ Master Direction - Non-Banking Financial Company - Systemically Important Non-Deposit taking Company and Deposit taking Company (Reserve Bank) Directions, 2016; ⸳ The other Master Direction, Circular and Notices as applicable to the Company as issued by the Reserve Bank of India; We have also examined compliance with the applicable clauses of the following: (i) Secretarial Standards with regards to Meeting of Board of Directors (SS-1) and General Meeting (SS-2) issued by The Institute of Company Secretaries of India (ICSI). During the period under review the Company has complied with the provisions of the Act, Rules, Regulations, Guidelines, Schemes, Standards, etc. mentioned above. Annual Report | 2020-2021 Not Applicable during the Audit period; (c) The Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) Regulations, 2018. (d) The Securities and Exchange Board of India (Share Based Employee Benefits) Regulations, 2014 to the extent applicable. 92