Certificate of Non-Applicability of Related Party Transactions for H2 FY26

Dhanuka Infra Realty, listed on NSE Emerge, submitted a chartered accountant certificate confirming Regulation 23 on Related Party Transactions does not apply to it for the half year ended 30 September 2026. As an SME-listed entity with paid-up equity capital of about 9.54 crore rupees and net worth of about 14.45 crore rupees as of FY 25-26, both below the required thresholds of 10 crore and 25 crore, the company falls under the SEBI exemption under Regulation 15(2)(b).