Certified true copies of the resolutions passed by the Board of Directors of Nerofix and Nerolac approving the Scheme at their respective meetings held on 31st July, 2025 and 11th August, 2025 respectively
The Certificate dated 6th October, 2025 issued by the Statutory Auditors of Nerolac, confirming that the accounting treatment proposed in the Scheme is in conformity with the requirements of Section 133 of the Companies Act, 2013 read with the relevant Accounting Standards notified thereunder