To the Members of
Bharat Heavy Electricals Limited
Report on the Audit of the Standalone Financial Statements
We have audited the accompanying standalone financial statements of BharatHeavy Electricals Limited ("the Company") which comprise the Balance Sheetas at March 31 2021 the Statement of Profit and Loss (including Other ComprehensiveIncome) the Statement of Changes in Equity and the Statement of Cash Flows for the yearthen ended and a summary of the significant accounting policies and other explanatoryinformation (hereinafter referred to as "the Standalone financial statements")in which are incorporated the returns for the year ended on that date for 19 branchesaudited by us and 10 branches audited by the branch auditors of the company.
In our opinion and to the best of our information and according to theexplanations given to us the aforesaid financial statements give the information requiredby the Companies Act 2013 ("the Act') in the manner so required and give a trueand fair view in conformity with the Indian Accounting Standards prescribed under section133 of the Act read with the Companies (Indian Accounting Standards) Rules 2015 asamended ("Ind AS") and other accounting principles generally accepted in Indiaof the state of affairs of the Company as at March 31 2021 the loss and totalcomprehensive income changes in equity and its cash flow for the year ended on that date.
Basis for Opinion
We conducted our audit of the standalone financial statements inaccordance with the Standards on Auditing (SAs) specified under section 143 (10) of theCompanies Act 2013. Our responsibilities under those Standards are further described inthe Auditor's Responsibilities for the Audit of the Financial Statements section ofour report. We are independent of the Company in accordance with the Code of Ethics issuedby the Institute of Chartered Accountants of India together with the ethical requirementsthat are relevant to our audit of the standalone financial statements under the provisionsof the Companies Act 2013 and the Rules thereunder and we have fulfilled our otherethical responsibilities in accordance with these requirements and the Code of Ethics. Webelieve that the audit evidence we have obtained is sufficient and appropriate to providea basis for our opinion on the standalone financial statements.
Key Audit Matters
Key audit matters are those matters that in our professional judgementwere of most significance in our audit of the financial statements of the current period.These matters were addressed in the context of our audit of the standalone financialstatements as a whole and in forming our opinion thereon and we do not provide aseparate opinion on these matters. We have determined the matters described below to bethe key audit matters to be communicated in our report.
|Key Audit Matter ||Auditor's Response |
|Accuracy of recognition measurement presentation and disclosures of revenues and other related balances in respect of "Revenue from contracts with Customers" under Ind AS 115. ||Principal Audit Procedures |
|The application of this revenue accounting standard involves certain key judgments relating to identification of distinct performance obligations determination of transaction price of identified performance obligations the appropriateness of the basis used to measure revenue recognized over a period and disclosures including presentations of balances in the financial statements. ||Our audit approach consisted testing of the design and operating effectiveness of internal controls and procedures as follows: |
|Estimated efforts is a critical estimate to determine revenue as it requires consideration of progress of the contract efforts incurred till date efforts required to complete the remaining performance obligation. || Evaluated the effectiveness of controls over the preparation of information that are designed to ensure the completeness and accuracy. |
|Refer Note 49 to the standalone financial statements || Selected a sample of existing continuing contracts and new contracts and tested the operating effectiveness of the internal control relating to identification of the distinct performance obligations and determination of transaction price. |
| || Tested the relevant information accounting systems and change relating to contracts and related information used in recording and disclosing revenue in accordance with Ind AS 115. |
| || Reviewed a sample of contracts to identify possible delays in achieving milestones which require change in estimated efforts to complete the remaining performance obligations. |
| || Performed analytical procedures and test of details for reasonableness and other related material items. |
|Assessment and recoverability of Trade Receivables and Contract Assets ||Principal Audit Procedures |
|The Company has trade receivables outstanding (net) of I7213.37 crore and contract assets of RS. 24079.25 crore at the end of March 31 2021 ||We have assessed the Company's internal process to recognize the revenue and review mechanism of trade receivables and contract assets. Our audit approach consisted testing of the design and operating effectiveness of internal controls and procedures as follows: |
|These balances are related to revenue recognized in line with Ind AS 115 "Revenue from contracts with customers" for ongoing contracts and completed contracts. The assessment of its recoverability is a key audit matters in the audit due to its size pending balance confirmation of letters sent and high level of management judgment || Evaluated the process of invoicing verifications and reconciliations with customers. |
|Refer Notes 69111749 to the standalone financial statements. || Obtained the list of project wise outstanding details and its review mechanism by the management. |
| || Reviewed the guidelines and policies of the Company on impairment of trade receivables and contract assets. |
| || Tested the accuracy of aging of trade receivables and contract assets at the year-end on sample basis. |
| || Performed analytical procedures and test of details for reasonableness recoverability and other related material items. |
Information Other than the Standalone Financial Statements andAuditor's Report Thereon
The Company's Board of Directors is responsible for thepreparation of the other information. The other information comprises the informationincluded in Management Discussion and Analysis Board's Report including Annexures toBoard's Report Business Responsibility Report Corporate Governance andShareholder's information but does not include the standalone financial statementsand our auditor's report thereon.
Our opinion on the financial statements does not cover the otherinformation and we do not express any form of assurance conclusion thereon.
In connection with our audit of the standalone financial statementsour responsibility is to read the other information and in doing so consider whether theother information is materially inconsistent with the financial statements or ourknowledge obtained in the audit or otherwise appears to be materially misstated.
If based on the work we have performed we conclude that there is amaterial misstatement of this other information we are required to report that fact. Wehave nothing to report in this regard.
Management's Responsibility for the Standalone FinancialStatements
The Company's Board of Directors is responsible for the mattersstated in Section 134(5) of the Companies Act 2013 ("the Act") with respect tothe preparation of these financial statements that give a true and fair view of thefinancial position financial performance total comprehensive income changes in equityand cash flows of the Company in accordance with the Ind AS and other accountingprinciples generally accepted in India. This responsibility also includes maintenance ofadequate accounting records in accordance with the provisions of the Act for safeguardingthe assets of the company and for preventing and detecting frauds and otherirregularities; selection and application of appropriate accounting policies; makingjudgments and estimates that are reasonable and prudent; and design implementation andmaintenance of adequate internal financial controls that were operating effectively forensuring the accuracy and completeness of the accounting records relevant to thepreparation and presentation of the financial statements that give a true and fair viewand are free from material misstatement whether due to fraud or error.
In preparing the standalone financial statements Management of Companyis responsible for assessing the Company's ability to continue as a going concerndisclosing as applicable matters related to going concern and using the going concernbasis of accounting unless the Management of Company either intends to liquidate theCompany or to cease operations or has no realistic alternative but to do so.
The Board of Directors are responsible for overseeing theCompany's financial reporting process.
Auditor's Responsibilities for the Audit of the StandaloneFinancial Statements
Our objectives are to obtain reasonable assurance about whether thefinancial statements as a whole are free from material misstatement whether due to fraudor error and to issue an auditor's report that includes our opinion. Reasonableassurance is a high level of assurance but is not a guarantee that an audit conducted inaccordance with SAs will always detect a material misstatement when it exists.Misstatements can arise from fraud or error and are considered material if individuallyor in the aggregate they could reasonably be expected to influence the economic decisionsof users taken on the basis of these standalone financial statements.
As part of an audit in accordance with SAs we exercise professionaljudgment and maintain professional skepticism throughout the audit. We also:
Identify and assess the risks of material misstatement of thefinancial statements whether due to fraud or error design and perform audit proceduresresponsive to those risks and obtain audit evidence that is sufficient and appropriate toprovide a basis for our opinion. The risk of not detecting a material misstatementresulting from fraud is higher than for one resulting from error as fraud may involvecollusion forgery intentional omissions misrepresentations or the override of internalcontrol.
Obtain an understanding of internal financial controls relevantto the audit in order to design audit procedures that are appropriate in thecircumstances. Under section 143(3) (i) of the Companies Act 2013 we are alsoresponsible for expressing our opinion on whether the company has adequate internalfinancial controls system in place and the operating effectiveness of such controls.
Evaluate the appropriateness of accounting policies used and thereasonableness of accounting estimates and related disclosures made by management.
Conclude on the appropriateness of management's use of thegoing concern basis of accounting and based on the audit evidence obtained whether amaterial uncertainty exists related to events or conditions that may cast significantdoubt on the Company's ability to continue as a going concern. If we conclude that amaterial uncertainty exists we are required to draw attention in our auditor'sreport to the related disclosures in the financial statements or if such disclosures areinadequate to modify our opinion. Our conclusions are based on the audit evidenceobtained up to the date of our auditor's report. However future events or conditionsmay cause the Company to cease to continue as a going concern.
Evaluate the overall presentation structure and content of thestandalone financial statements including the disclosures and whether the standalonefinancial statements represent the underlying transactions and events in a manner thatachieves fair presentation.
Materiality is the magnitude of misstatements in the standalonefinancial statements that individually or in aggregate makes itprobablethattheeconomicdecisionsofareasonablyknowledgeable user of the financialstatements may be influenced. We consider quantitative materiality and qualitative factorsin (i) planning the scope of our audit work and in evaluating the results of our work; and(ii) to evaluate the effect of any identified misstatements in the financial statements.
We communicate with those charged with governance regarding amongother matters the planned scope and timing of the audit and significant audit findingsincluding any significant deficiencies in internal control that we identify during ouraudit. We also provide those charged with governance with a statement that we havecomplied with relevant ethical requirements regarding independence and to communicatewith them all relationships and other matters that may reasonably be thought to bear onour independence and where applicable related safeguards. From the matters communicatedwith those charged with governance we determine those matters that were of mostsignificance in the audit of the standalone financial statements of the current period andare therefore the key audit matters. We describe these matters in our auditor'sreport unless law or regulation precludes public disclosure about the matter or when inextremely rare circumstances we determine that a matter should not be communicated in ourreport because the adverse consequences of doing so would reasonably be expected tooutweigh the public interest benefits of such communication.
We did not audit the financial statements/information of 10 (Ten) branchesincluded in the standalone financial statements of the Company whose financial statements/ financial information reflect total assets of RS. 33345 crore as at 31st March2021 and total revenue of RS. 9454 crore for the year ended on that date asconsidered in the standalone financial statements. The financial statements/information ofthese branches have been audited by the branch auditors whose reports have been furnishedto us and our opinion in so far as it relates to the amounts and disclosures included inrespect of these branches is based solely on the report of such branch auditors.
Our opinion is not modified in respect of these matters.
Report on Other Legal and Regulatory Requirements
(1) As required by the Companies (Auditor's Report) Order 2016("the Order") issued by the Central Government of India in terms of sub-section(11) of section 143 of the Act we give in the "Annexure A" a statementon the matters specified in paragraphs 3 and 4 of the Order to the extent applicable. (2)As required by Section 143 (3) of the Act based on our audit we report that:
a. We have sought and obtained all the information and explanationswhich to the best of our knowledge and belief were necessary for the purposes of ouraudit.
b. In our opinion proper books of account as required by law have beenkept by the company so far as it appears from our examination of those books. and properreturns adequate for the purpose of our audit have been received from the branches notvisited by us.
c. The reports on the accounts of the branch offices of the Companyaudited under Section 143(8) of the Act by branch auditors have been sent to us and havebeen properly dealt with by us in preparing this report
d. The Balance Sheet the Statement of Profit and Loss (including othercomprehensive income) Statement of Changes in Equity and the Statement of Cash Flow dealtwith by this Report are in agreement with the books of account
e. In our opinion the aforesaid financial statements comply with theIndian Accounting Standards prescribed under Section 133 of the Act read with Companies(Indian Accounting Standards) Rules 2015.
f. In terms of Notification no. G.S.R. 463 (E) dt. 05-06-2015 issued byMinistry of Corporate Affairs the Provision of Section 164(2) of the Companies Act 2013in respect of disqualification of directors are not applicable to the Company.
g. With respect to the adequacy of the internal financial controls overfinancial reporting of the Company and the operating effectiveness of such controls referto our separate Report in "Annexure B".
h. With respect to the other matters to be included in theAuditor's Report in accordance with Rule 11 of the Companies (Audit and Auditors)Rules 2014 in our opinion and to the best of our information and according to theexplanations given to us:
i) The company has disclosed the impact of pending litigations on itsfinancial position in its standalone financial statements. Refer Note 41 to thefinancial statements.
ii) The company has made provision as required under the applicablelaw or accounting standards for material foreseeable losses if any on long-termcontracts including derivative contracts. Refer Note 48 to the financialstatements.
iii) There has been no delay in transferring the amount required to betransferred in accordance with the relevant provisions of the Companies Act 2013 and therules made thereunder to the Investor Education and Protection Fund by the Company.
(3) On the basis of such checks of the books and records of theCompany as we considered appropriate and according to the information and explanationsgiven to us we are enclosing our report in terms of Section 143(5) of the Act on thedirections and sub directions issued by the Comptroller and Auditor General of India in "AnnexureC".
"Annexure A" to Independent Auditors' Report
(Referred to in Paragraph 1 under the heading "Report on OtherLegal and Regulatory Requirements" of our report of even date on the standalonefinancial statements of Bharat Heavy Electricals Limited ("the Company") forthe year ended March 31 2021] i) (a) The Company has maintained proper recordsshowing full particulars including quantitative details and situation of itsfixed assets.
(b) According to the information and explanations given to usphysical verification of fixed assets is being conducted in a phased manner by themanagement under a programme designed to cover all the property plant and equipmentincluding intangible assets over a period of three years which in our opinion isreasonable having regard to the size of the Company and nature of its businessand no material discrepancies were noticed on such verification to the extentverification was made during the year.
(c) The details of title deeds of immovable properties not heldin the name of the Company are given in note no. 3.1 (a to f) to the FinancialStatements.
ii) As explained to us physical verification of inventory has beenconducted by the management under Perpetual Inventory Programme at regular intervalsduring the year except for stock of work in progress and finished goods in few units wherethese are verified at the year end with reference to the inspection reports and productionreports of the Production Planning Department of such units. In regard to stocks lyingwith contractors/fabricators and other parties confirmations were received in few casesonly. In our opinion the frequency of verification is reasonable. No materialdiscrepancies has been reported.
iii) According to the information given to us the Company has notgranted any loans or advances in the nature of loans secured or unsecured to companiesfirms Limited Liability Partnerships or other parties listed in the register maintainedunder section 189 of the Companies Act 2013. Therefore clauses (iii) (a) (iii) (b) and(iii) (c) of Paragraph 3 of the Order are not applicable to the Company.
iv) The Company has complied with the provisions of section 185 and 186of the Companies Act 2013 in respect of loans investments guarantees and securities.
v) Based on our examination of the Company's records and accordingto the information and explanations given to us the Company has not accepted any depositsfrom public during the year within the meaning of sections 73 to 76 or any other relevantprovisions of the Companies Act 2013 and the Companies (Acceptance of Deposits) Rules2014.
vi) We have broadly reviewed the books of account and recordsmaintained by the Company pursuant to the Companies (Cost Records and Audit) Rules 2014prescribed by the Central Government under section 148(1) of the Companies Act 2013 andare of the opinion that prima facie the prescribed accounts and records have been made andmaintained. However we are not required to and have not carried out any detailedexamination of such accounts and records.
vii) (a) According to the information and explanations given tous in our opinion the Company is generally regular in depositing with appropriateauthorities undisputed statutory dues including Provident Fund Employees' StateInsurance Income Tax Sales Tax Service Tax duty of Customs duty of ExciseValue Added Tax Goods and Service Tax Cess and any other statutory dues as applicableto it.
(b) According to the information and explanations given to usno undisputed amounts payable in respect of Provident Fund Employees StateInsurance Income Tax Sales Tax Service Tax duty of Customs duty of Excise ValueAdded Tax Goods and Service Tax Cess and any other statutory dues wereoutstanding as at March 31 2021 for a period of more than six months from the datethey became payable.
(c) According to the information and explanations given to usthe particulars of Income Tax Sales Tax Service Tax duty of Customs duty ofExcise Value Added Tax Goods and Service Tax which have not been deposited onaccount of dispute are as under:
(Rs. in crore)
|Name of the Statute ||Nature of the Dues ||Pending Amount ||Amount paid under protest ||Forum where dispute is pending |
| || ||14.17 ||6.99 ||Assessing Officer Dy. Commissioner/ |
|1 Central Sales Tax Act Value Added Tax and Sales Tax Act of various States ||Sales Tax VAT ||277.36 ||55.73 ||Jt. Commissioner/ Commissioner (Appeals) |
| || ||306.96 ||125.89 ||Appellate Tribunal |
| || ||69.10 ||7.80 ||High Court |
| || ||4.84 ||4.84 ||Supreme Court |
| || ||284.18 ||3.98 ||Various Appellate Authorities |
| || ||43.79 ||- ||Assessing Officer |
| || ||32.51 ||- ||Commissioner |
|2 Central Excise Act 1944 ||Excise Duty || || ||(Appeals) |
| || ||57.43 ||4.39 ||Appellate Tribunal |
| || ||27.49 ||- ||High Court |
| || ||0.55 ||0.55 ||Supreme Court |
| || ||8.00 ||0.21 ||Commissioner |
|3 Service Tax under the Finance Act 1994 ||Service Tax || || ||(Appeals) |
| || ||681.61 ||16.36 ||Appellate Tribunal |
| || ||6.43 ||- ||Various Appellate Authorities |
|4 Customs Act1962 ||Custom Duty ||5.80 ||5.80 ||High Court |
viii) According to the records of the Company examined by us and theinformation and explanations given to us the Company has not defaulted in repayment ofloans or borrowings to financial institutions banks or Government. The Company has notissued any debentures.
ix) According to the records of the Company examined by us and theinformation and explanations given to us the Company has not raised any monies by way ofinitial public offer or further public offer (including debt instruments) and term loans.Hence the same is not applicable to the Company.
x) During the course of our examination of the books and records of theCompany carried out in accordance with the generally accepted auditing practices inIndia and according to the information and explanations given to us no fraud by theCompany or any fraud on the Company by its officers or employees has been noticed orreported during the year.
xi) In terms of Notification no. G.S.R. 463(E) dt. 05-06-2015 issued bythe Ministry of Corporate Affairs the provisions of section 197 of the Companies Act2013 relating to managerial remuneration are not applicable to the Company.
xii) Since the Company is not a nidhi Company provisions of clause no.3(xii) do not apply to the Company;
xiii) According to the records of the Company examined by us and theinformation and explanations given to us the related party transactions are in compliancewith section 177 and 188 of the Companies Act 2013 and have been disclosed in theFinancial Statements.
xiv) Based on our examination and the information and explanationsgiven to us the Company has not made any preferential allotment or private placement ofshares or debentures during the year under review. Therefore provision of clause no.(xiv) is not applicable to the Company.
xv) Based on our examination and the information and explanations givento us the Company has not entered into any non-cash transactions with directors orpersons connected with them.
xvi) Based on our examination and the information and explanationsgiven to us the Company is not required to be registered under section 45-IA of theReserve Bank of India. Act 1934.
TO THE INDEPENDENT AUDITORS' REPORT OF EVEN DATE ON THESTAND-ALONE FINANCIAL STATEMENTS OF BHARAT HEAVY ELECTRICALS LIMITED
Report on the Internal Financial Controls under Clause (i) ofSub-section 3 of Section 143 of the Companies Act 2013 ("the Act")
We have audited the internal financial controls over financialreporting of Bharat Heavy Electricals Limited ("the Company") as of March 312021 in conjunction with our audit of the Standalone financial statements of the Companyfor the year ended on that date.
Management's Responsibility for Internal Financial Controls
The Company's management is responsible for establishing andmaintaining internal financial controls based on the internal control over financialreporting criteria established by the Company considering the essential components ofinternal control stated in the Guidance Note on Audit of Internal Financial Controls overFinancial Reporting issued by the Institute of Chartered Accountants of India. Theseresponsibilities include the design implementation and maintenance of adequate internalfinancial controls that were operating effectively for ensuring the orderly and efficientconduct of its business including adherence to Company's policies the safeguardingof its assets the prevention and detection of frauds and errors the accuracy andcompleteness of the accounting records and the timely preparation of reliable financialinformation as required under the Companies Act 2013.
Our responsibility is to express an opinion on the Company's internalfinancial controls over financial reporting based on our audit. We conducted our audit inaccordance with the Guidance Note on Audit of Internal Financial Controls Over FinancialReporting (the "Guidance Note") and the Standards on Auditing issued by ICAIand deemed to be prescribed under section 143(10) of the Companies Act 2013 to theextent applicable to an audit of internal financial controls both applicable to an auditof Internal Financial Controls and both issued by the Institute of Chartered Accountantsof India. Those Standards and the Guidance Note require that we comply with ethicalrequirements and plan and perform the audit to obtain reasonable assurance about whetheradequate internal financial controls over financial reporting was established andmaintained and if such controls operated effectively in all material respects. Our auditinvolves performing procedures to obtain audit evidence about the adequacy of the internalfinancial controls system over financial reporting and their operating effectiveness. Ouraudit of internal financial controls over financial reporting included obtaining anunderstanding of internal financial controls over financial reporting assessing the riskthat a material weakness exists and testing and evaluating the design and operatingeffectiveness of internal control based on the assessed risk. The procedures selecteddepend on the Auditor's judgment including the assessment of the risks of materialmisstatement of the financial statements whether due to fraud or error.
We believe that the audit evidence we have obtained is sufficient andappropriate to provide a basis for our audit opinion on the Company's internalfinancial controls system over financial reporting.
Meaning of Internal Financial Controls Over Financial Reporting
A Company's internal financial control over financial reporting is aprocess designed to provide reasonable assurance regarding the reliability of financialreporting and the preparation of financial statements for external purposes in accordancewith generally accepted accounting principles. A Company's internal financial control overfinancial reporting includes those policies and procedures that
(1) pertain to the maintenance of records that in reasonable detailaccurately and fairly reflect the transactions and dispositions of the assets of theCompany;
(2) provide reasonable assurance that transactions are recorded asnecessary to permit preparation of financial statements in accordance with generallyaccepted accounting principles and that receipts and expenditures of the Company arebeing made only in accordance with authorisations of management and directors of theCompany; and
(3) provide reasonable assurance regarding prevention or timelydetection of unauthorised acquisition use or disposition of the Company's assets thatcould have a material effect on the financial statements.
Inherent Limitations of Internal Financial Controls Over FinancialReporting
Because of the inherent limitations of internal financial controls overfinancial reporting including the possibility of collusion or improper managementoverride of controls material misstatements due to error or fraud may occur and not bedetected. Also projections of any evaluation of the internal financial controls overfinancial reporting to future periods are subject to the risk that the internal financialcontrol over financial reporting may become inadequate because of changes in conditionsor that the degree of compliance with the policies or procedures may deteriorate.
In our opinion the Company has in all material respects an adequateinternal financial controls system over financial reporting and such internal financialcontrols over financial reporting were operating effectively as at March 31 2021 basedon the internal control over financial reporting criteria established by the Companyconsidering the essential components of internal control stated in the Guidance Note onAudit of Internal Financial Controls Over Financial Reporting issued by the Institute ofChartered Accountants of India.
"ANNEXURE C" TO INDEPENDENT AUDITOR'S REPORT
Directions issued by the Comptroller & Auditor General of Indiaunder Section 143(5) of the Companies Act 2013 indicating the areas to be examined by theStatutory Auditors during the course of audit of annual accounts of Bharat HeavyElectricals Limited (Standalone) for the year 2020-21
|Areas Examined ||Replies |
|1 Whether the Company has system in place to process all the accounting transactions through IT system. If yes the implications of processing of accounting transactions outside IT system on the integrity of the accounts along with the financial implications if any may be stated. ||Yes the Company has system in place to process all the accounting transactions through IT system. |
|2 Whether there is any restructuring of an existing loan or cases of waiver / write off of debts / loans / interest etc. made by a lender due to the company's inability to repay the loan? If yes the financial impact may be stated. ||According to the information and explanations given to us and based on our examination of the records of the company there has been no restructuring/ waiver/ write off of debts/loans/ interest etc. made by a lender due to the company's inability to repay the loan |
|3 Whether fund received / receivable for specific schemes from Central / State agencies were properly accounted for /utilized as per its term and conditions? List the cases of deviation. ||Fund received / receivable for specific schemes from Central / State agencies were properly accounted for /utilized as per its term and conditions |
|For Raj Har Gopal & Co. ||For Tiwari & Associates ||For Mahesh C. Solanki & Co. |
|Chartered Accountants ||Chartered Accountants ||Chartered Accountants |
|FRN - 002074N ||FRN - 002870N ||FRN - 006228C |
|(CA. Gopal Krishan) ||(CA. Sandeep Sandill) ||(CA. Priyanka Jajoo) |
|Partner ||Partner ||Partner |
|M. No. 081085 ||M. No. 085747 ||M. No. 411739 |
|UDIN:21081085AAAAJL3015 ||UDIN:21085747AAAABA2627 ||UDIN:21411739AAAADH6304 |
|Place : New Delhi || || |
|Date : June 11 2021 || || |