This is a formal notice from B & A Limited regarding the mandatory transfer of shares to the Investor Education and Protection Fund (IEPF).Shares with dividends unpaid or unclaimed for seven consecutive years will be transferred on October 22, 2026.Affected shareholders must claim unpaid dividends for the year ending March 31, 2019, or earlier by October 15, 2026, to prevent their shares from being transferred.For clarification, shareholders are directed to contact the Registrar & Share Transfer Agent, M/s MCS Share Transfer Agent Ltd..