Green Circle Decarbonize Technology Ltd

ITEM 16B. CODE OF ETHICS

We have adopted a Code of Business Conduct and Ethics that applies to our principal executive officer, principal financial officer, principal accounting officer or controller, or persons performing similar functions. The Code of Business Conduct and Ethics is filed as Exhibit 11.1 to this Annual Report.

Any amendment to or waivers of the Code of Business Conduct and Ethics for members of our board of directors and our executive officers that are required to be disclosed by the rules of the SEC or the NYSE American will be disclosed on our website within four business days following the amendment or waiver. During fiscal year ended March 31, 2026, no amendments to or waivers from the Code of Business Conduct and Ethics were made or given for any of our executive officers.