NatureWings Holidays Limited has appointed M/s. Rajat Kala & Associates, Chartered Accountants, Kolkata as its Internal Auditor for the financial year 2025-2026. The appointment was approved by the Board of Directors at their meeting held on March 27, 2026, and communicated to BSE Limited under Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Board Approval and Regulatory Compliance

The Board of Directors considered and approved the appointment of M/s. Rajat Kala & Associates (FRN: 027803C) as Internal Auditor in accordance with Section 138 of the Companies Act, 2013. The appointment is effective from March 27, 2026, and the company has fulfilled its disclosure obligations under SEBI regulations.

Internal Auditor Profile and Expertise

Rajat Kala & Associates is a professionally managed Chartered Accountancy firm that focuses on delivering comprehensive audit and advisory services. The firm's service portfolio includes:

• Internal Audit services
• Risk Advisory
• Assurance services
• Compliance services

The firm adopts a risk-based, process-driven, and management-oriented approach to internal audit with particular emphasis on governance, operational efficiency, and control strengthening. All assignments are executed with partner-led supervision to ensure quality, independence, and actionable recommendations.

Independence and Governance

As part of the regulatory disclosure requirements, the company has confirmed that CA. Rajat Dalal is not related to any of the Directors of NatureWings Holidays Limited, ensuring independence in the internal audit function. This appointment strengthens the company's governance framework and internal control systems.

The appointment reflects the company's commitment to maintaining robust internal audit practices and regulatory compliance as it continues its operations in the travel and hospitality sector.

NatureWings Holidays Limited has announced the resignation of its internal auditor M/s. Prithviraj & Co., Chartered Accountants, effective March 09, 2026. The company informed BSE Limited about this development in compliance with Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Internal Auditor Resignation Details

M/s. Prithviraj & Co., Chartered Accountants, Kolkata (Firm Registration Number 332486E), who were appointed as internal auditors for the Financial Year 2024-2025, submitted their resignation letter dated March 09, 2026. The firm will cease to act as internal auditors of the company with effect from March 09, 2026.

Resignation Letter Highlights

In the resignation letter, Prithviraj Basu Thakur, Proprietor of M/s. Prithviraj & Co., stated that the decision was made after careful consideration to discontinue the professional engagement as internal auditor. The letter clarified several important points:

• No internal audit report was issued for Financial Year 2025-26
• No audit deliverables or working papers remain pending for handover
• The appointment was made under Section 138 of the Companies Act, 2013
• Unlike statutory auditors, no filing with the Registrar of Companies is required for internal auditor resignations

Regulatory Compliance

NatureWings Holidays Limited has provided the required disclosures as per SEBI regulations, including information mandated under SEBI Circular No. CIR/CFD/CMD/4/2015 dated September 09, 2015, and SEBI Circular No. SEBI/HO/CFD/CFD-PoD-1/P/CIR/2023/123 dated July 13, 2023. The internal auditor confirmed that there are no material reasons for resignation other than those mentioned in the resignation letter.

Company Information

The communication was signed by Sandeep Raha, Managing Director of NatureWings Holidays Limited, and submitted to BSE Limited on March 10, 2026. The company, which is ISO 9001:2015 certified, is headquartered at DGK-417, DLF Galleria, New Town, Kolkata.