Citing the relevant provision as per SEBI (Listing Obligations and Disclosure Requirements) (Third Amendment) Regulations, 2024 (December 12, 2024) {SEBI notification dated December 12, 2024 vide No. SEBI/LAD-NRO/GN/2024

As per regulation 24A(1C) of the SEBI (LODR) Regulations, 2015, with effect from April 1, 2025, every listed entity shall ensure compliance with sub-regulation (1), (1A) and (1B) for appointment, re-appointment or continuation of the Secretarial Auditor of the listed entity: Provided that any association of the individual or the firm as the Secretarial Auditor of the listed entity before March 31, 2025 shall not be considered for the purpose of calculating the tenure under clause (b) of sub regulation (1). Hence, period served as secretarial auditor for the MNC company before April 2025 will not be counted for the calculation of five-year period. Hence, she can be the secretarial auditor for the said company for the maximum term of five years up to financial year 2029-30/(maximum date 31.03.2030).