Hittco Tools Limited is exempt from submitting related party transaction disclosures. This applies because the company's paid-up share capital is below Rs. 10 Cr and its net worth is less than Rs. 25 Cr. This exemption signifies a reduced compliance burden for Hittco Tools, acknowledging its status as a smaller company. Shareholders should note this means the company will not file specific disclosures concerning related party transactions, simplifying its reporting framework.