Compliance Statement

BUFFERCODE PRIVATE LIMITED ("Company") is committed to maintaining the highest standards of corporate compliance as mandated by Indian laws and regulations. This Compliance statement outlines our adherence to: • Companies Act, 2013 and its Rules • Information Technology Act, 2000 • Income Tax Act, 1961 • Goods and Services Tax Act, 2017 • Labour Laws and Regulations • Environmental Laws (where applicable) • Data Protection Regulations • Foreign Exchange Management Act (FEMA) All compliance activities are subject to change based on regulatory updates.

As a Private Limited Company incorporated under the Companies Act, 2013, we ensure: STATUTORY COMPLIANCE: • Timely filing of annual returns (Form MGT-7) • Filing of financial statements (Form AOC-4) • Maintenance of statutory registers • Conduct of board meetings as per requirements • Proper maintenance of minutes books • Compliance with audit requirements • Adherence to related party transaction norms CORPORATE GOVERNANCE: • Board composition as per statutory requirements • Director identification and KYC compliance • Shareholder agreements and rights protection • Dividend distribution policies • Corporate Social Responsibility (if applicable)

Under the Information Technology Act, 2000 and related rules: DATA PROTECTION: • Implementation of reasonable security practices • Compliance with SPDI Rules, 2011 • Incident response and breach notification • Privacy policy maintenance and updates • Cookie compliance and user consent INTERMEDIARY GUIDELINES: • Due diligence requirements • Grievance redressal mechanism • Content monitoring (where applicable) • User agreement compliance • Takedown procedures CYBER SECURITY: • CERT-In compliance for incident reporting • Security audit requirements • Business continuity planning • Data localization (where mandated)

We maintain strict adherence to Indian tax laws: DIRECT TAXES: • Timely filing of income tax returns • TDS compliance and timely deposits • Advance tax payments • Transfer pricing compliance (if applicable) • Tax audit requirements INDIRECT TAXES: • GST registration and compliance • Timely filing of GST returns • Input tax credit reconciliation • E-way bill generation (where required) • GST audit compliance INTERNATIONAL TAXATION: • Withholding tax on foreign payments • DTAA benefit documentation • Form 15CA/15CB compliance • FEMA compliance for foreign transactions

Our employment practices comply with: STATUTORY REQUIREMENTS: • Provident Fund Act compliance • Employee State Insurance (ESI) where applicable • Professional Tax registration and payment • Minimum Wages Act adherence • Payment of Bonus Act (if applicable) • Gratuity Act compliance • Shops and Establishments Act registration WORKPLACE POLICIES: • Sexual Harassment Policy (POSH Act) • Equal employment opportunities • Working hours regulations • Leave policies as per law • Maternity/Paternity benefits • Employee contracts and NDAs

We respect and protect intellectual property rights: • Trademark registrations and protection • Copyright compliance and notices • Patent applications (where applicable) • Trade secret protection measures • Software licensing compliance • Open source license adherence • Third-party IP respect and licensing • Employee IP assignment agreements • Vendor IP indemnities Any IP violations should be reported to [email protected]

We maintain zero tolerance for corruption: ANTI-BRIBERY MEASURES: • Prohibition of bribes and kickbacks • Gift and entertainment policies • Vendor due diligence • Financial controls and audits • Whistleblower protection • Investigation procedures ETHICAL STANDARDS: • Conflict of interest policies • Fair business practices • Transparent procurement • Honest marketing and advertising • Competitor respect • Community engagement ethics

Where applicable, we comply with environmental regulations: • E-waste management rules • Energy efficiency standards • Green building norms (for facilities) • Pollution control measures • Environmental impact assessments • Sustainable procurement practices • Carbon footprint monitoring • Compliance with local environmental laws Note: As a technology services company, our environmental impact is primarily through e-waste and energy consumption.

We ensure all contracts adhere to Indian Contract Act, 1872: • Valid offer and acceptance • Lawful consideration • Competent parties • Free consent • Lawful object • Written agreements where required • Stamp duty compliance • Registration where mandated • Dispute resolution clauses • Limitation period adherence • Force majeure provisions • Termination procedures

We maintain timely compliance with all reporting requirements: MANDATORY FILINGS: • ROC filings under Companies Act • Income tax returns and assessments • GST returns and reconciliations • Labour law returns • FEMA reporting for foreign transactions • Industry-specific compliances RECORD MAINTENANCE: • Books of accounts for prescribed periods • Board and shareholder meeting minutes • Statutory registers • Employee records • Tax documents and receipts • Contracts and agreements • Compliance certificates

Regular compliance monitoring through: INTERNAL CONTROLS: • Compliance calendar maintenance • Regular internal audits • Process documentation • Training and awareness programs • Compliance dashboards • Violation reporting mechanisms EXTERNAL VERIFICATION: • Statutory audit requirements • Tax audits where applicable • Secretarial audit (if required) • GST audit compliance • Specialized compliance audits • Third-party certifications

IMPORTANT LEGAL DISCLAIMER: • This compliance statement is for informational purposes only • It does not constitute legal advice or opinion • Compliance status may change with regulatory updates • We are not liable for reliance on this information • Specific compliance queries require professional consultation • Laws and interpretations are subject to change • This is not an exhaustive list of all applicable laws • Compliance is an ongoing process, not a one-time event Users must conduct their own due diligence for specific requirements.

For compliance-related matters: Compliance Officer BUFFERCODE PRIVATE LIMITED Email: [email protected] Response Time: 2-3 business days Version: 1.0 Last Updated: 3 August 2025