Briefly describe the provisions with respect to the following as per SEBI (LODR) (Second Amendment) Regulations, 2021 :(a) Secretarial Audit and Secretarial Compliance Report(b) Compliance Certificate under Regulation 7(

Secretarial Audit and Secretarial Compliance Report (Regulation 24A) Every listed entity and its material unlisted subsidiaries incorporated in India shall undertake secretarial audit and shall annex a secretarial audit report given by a Company Secretary in practice, in such form as specified, with the annual report of the listed entity. Every listed entity shall submit a secretarial compliance report in such form as specified, to stock exchanges, within 60 days from end of each financial year. Compliance Certificate [Regulation 7(3)] The listed entity shall submit a compliance certificate to the exchange duly signed by both the compliance officer of the listed entity and the authorised representative of the share transfer agent, within 30 days from the end of the financial year certifying compliance with the requirements of Regulation 7(2) of SEBI (LODR) Regulations which states that the listed entity shall ensure that all activities in relation to share transfer facility are maintained either in house or by Registrar to an issue and share transfer agent registered with the SEBI.