3 February 2012

To The Vice Principal St. Xaviers College 30, Park Street Kolkata - 700016

Dear Sir, [Re: Internship Certificate] This is to state that Mr Vivek Ruia, pursuing B.Com (Hons) from St. Xaviers College, Kolkata, was under constant supervision of Mr Akash Mansinka during the period of 1 month (i.e., 1 September 2011 to 30 September 2011) specializing in Tax & Regulatory Services. Vivek has joined the orgainsation with effect from 30 August 2010 as an articled assistant for the tenure of 3 years as required by the Institute of Chartered Accountants of India under the employment of Mr Amit Poddar. He has been a keen learner and observer, and has accomplished all the tasks in an efficient manner entrusted to him. He has efficiently contributed in the areas of advisory and compliances services under the service line - Tax & Regulatory Services. The detail of the work performed by him during the course of internship has been enclosed along with this letter. We shall be pleased to answer any questions or provide any clarifications that you may require in this regard.

Yours sincerely, For S.R. Batliboi & Associates, Chartered Accountants

Abhijit Mitra Human Resource Manager Encl. As above