Online ISSN: 2455-7188 IMPACT FACTOR: 0.7261 Thomson Reuters Researcher ID: J-5005-2016 CERTIFICATE OF PUBLICATION This is to Certify that Mr./Mrs./Ms./Dr. Vedaratha K, P. Divya has published research paper in " INTERNATIONAL JOURNAL OF INNOVATIVE RESEARCH IN MANAGEMENT STUDIES (IJIRMS) peer reviewed and refereed journal, Volume- 7, Issue- 6, July 2025, pp. 233-243." Paper Title:- " A STUDY ON THE PROCESS AND CHALLENGES OF LEASE ACCOUNTING IN COMMERCIAL REAL ESTATE TOWARDS EDU TANTR AT BENGALURU " Chief Editor