The Code of Ethics and Accountability (the “Code”) is designed to promote The Ind-Aust Maritime Pvt. Ltd. compliance with laws and ethical standards applicable in all jurisdiction in which The Company and its subsidiaries conduct their business. The Code is applicable to all directors, officers and employees of The Services Companies and is administered by the Directors reviewed for the Corporate Compliance.

The Ind-Aust prohibits retaliation against anyone who, in good faith, seeks help or reports known or suspected violations of the Code. Any employee who knowingly submits a false report may be subject to disciplinary action.

All employees are prohibited from disclosing to anyone outside The Company, directly or indirectly, any information about The Company or Clients Companies which has not been shared by the Company with the general public.

In all actions and relationships which may affect The Company or where any employee represents or negotiates on behalf of the Company, employees must not misuse the authority or influence of their positions.

The Company will conduct business in compliance with applicable laws and regulations in the jurisdictions in which we operate. All employees are expected to conduct business with honesty, integrity and ethical behavior.

All our records must be complete, accurate and reliable in all material respect.Undisclosed or unrecorded funds, payments, labour or receipts are considered inconsistent with our business practices and are prohibited.

All reports of known or suspected violations of the law or this Code will be handed in confidence. The confidentiality of employees will be protected to the highest extent possible, consistent with applicable law and our need to investigate their concern.