T spiritual world Limited has submitted its mandatory compliance certificate under Regulation 74(5) of SEBI (Depository and Participants) Regulations, 2018 for the fourth quarter ended March 31, 2026. The certificate was filed with stock exchanges on April 15, 2026, ensuring adherence to regulatory requirements for depository operations.

Regulatory Compliance Submission

The company submitted the compliance certificate to The Calcutta Stock Exchange Limited and BSE Limited through its Company Secretary cum Compliance Officer, Nikita Roy. The submission covers the company's adherence to SEBI regulations regarding depository and participant operations for the quarter ended March 31, 2026.

Registrar Confirmation

Bigshare Services Private Limited, serving as the company's Registrar and Share Transfer Agent, provided confirmation regarding the proper handling of dematerialization processes. The registrar confirmed that all securities received from depository participants for dematerialization up to March 31, 2026 were appropriately processed and confirmed to the depositories.

The key confirmations provided by the registrar include:

• Securities received for dematerialization were confirmed (accepted/rejected) to depositories
• Securities comprised in certificates have been listed on stock exchanges where earlier issued securities are listed
• Security certificates received for dematerialization were mutilated and cancelled after due verification
• Names of depositories were substituted in the register of members as registered owners within 15 days of receipt

Regulatory Framework

The submission aligns with SEBI circular references NSDL/CIR/II/5/2019 dated January 25, 2019, and DSL/OPS/RTA/POLICY/2019/14 dated January 25, 2019. These regulations ensure proper oversight of depository operations and maintain transparency in share transfer processes for listed companies.

Stakeholder Communication

Copies of the compliance certificate were also forwarded to Central Depository Services (India) Limited and National Securities Depository Limited, ensuring comprehensive regulatory communication. This multi-stakeholder approach demonstrates the company's commitment to maintaining transparent and compliant depository operations across all relevant regulatory bodies.

T Spiritual World Limited has filed its annual regulatory disclosure with stock exchanges, confirming that the company does not qualify as a Large Corporate under SEBI's framework as on March 31, 2026. The disclosure was submitted to both the Calcutta Stock Exchange Limited and BSE Limited on April 14, 2026.

Regulatory Compliance Framework

The annual disclosure was made in reference to SEBI Operational Circular SEBI/HO/DDHS/DDHSRACPOD1/P/CIR/2023/172 dated October 19, 2023, read with SEBI Circular SEBI/HO/DDHS/CIR/P/2018/144 dated November 26, 2018. These circulars pertain to fund raising by issuance of debt securities by Large Corporates and the associated disclosure compliance requirements.

Company Statement

In its communication to the exchanges, T Spiritual World Limited explicitly confirmed that it does not fall under the Large Corporates category as per the framework and applicability criteria outlined in the aforementioned SEBI circulars. The company stated that the Large Corporate framework is not applicable to its operations as on March 31, 2026.

Authorized Signatories

The disclosure document was digitally signed by two key company officials:

• Sushma Rana, Chief Financial Officer, who signed the document on April 14, 2026 at 17:57:22 +05'30'
• Nikita Roy, Company Secretary and Compliance Officer (Membership No. A45347), who signed on April 14, 2026 at 17:57:05 +05'30'

Exchange Communication

The formal communication was addressed to the Secretary of The Calcutta Stock Exchange Limited at 7, Lyons Range, Kolkata, and the Deputy General Manager of Corporate Relationship Department at BSE Limited, P. J. Tower, Mumbai. The disclosure serves as an official record for both exchanges regarding the company's regulatory status under SEBI's Large Corporate framework.