This policy applies if RBV Lifestyle Pvt. Ltd., trading as RANNG ("RANNG," "we," "us"), meets the applicability thresholds under Section 135 of the Companies Act, 2013 in the relevant financial year. [CONFIRM THRESHOLD MET BEFORE PUBLISHING — SEE INTERNAL NOTE ABOVE.]

Where this policy applies, RANNG is committed to conducting its Corporate Social Responsibility (CSR) activities in accordance with Section 135 of the Companies Act, 2013 and the Companies (Corporate Social Responsibility Policy) Rules, 2014, and to contributing meaningfully to the communities connected to our business, including our workforce and the region where we manufacture.

In line with statutory requirements, RANNG will spend at least 2% of its average net profits from the three immediately preceding financial years on CSR activities in the relevant financial year, or explain any shortfall as required by law.

RANNG's CSR Committee, constituted per Section 135, is composed of: [BOARD MEMBER NAME(S), TITLE(S)]. The Committee formulates and recommends the CSR policy, recommends the amount of expenditure, and monitors implementation.

CSR activities may be undertaken directly, through a registered trust, society, or Section 8 company, or in collaboration with other companies, as permitted under the Rules.

The CSR Committee monitors implementation of CSR projects, and RANNG reports on its CSR activities and spend as an annexure to its Board's Report, in the format prescribed under the Rules.

Any CSR amount that remains unspent at the end of a financial year is dealt with in accordance with Section 135(5) and (6) of the Companies Act — transferred to a specified fund, or to an "Unspent CSR Account" for ongoing project commitments, as applicable.

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