TO THE MEMBERS OF
HONDA SIEL POWER PRODUCTS LIMITED
Report on the audit of the financial statements
1. We have audited the accompanying financial statements of Honda Siel Power ProductsLimited ("the Company") which comprise the balance sheet as at March 312020and the statement of Profit and Loss (including Other Comprehensive income) statement ofchanges in equity and statement of cash flows for the year then ended and notes to thefinancial statements including a summary of significant accounting policies and otherexplanatory information.
2. in our opinion and to the best of our information and according to the explanationsgiven to us the aforesaid financial statements give the information required by theCompanies Act 2013 ("the Act") in the manner so required and give a true andfair view in conformity with the accounting principles generally accepted in india of thestate of affairs of the Company as at March 312020 and total comprehensive income(comprising of profit and other comprehensive income) changes in equity and its cashflows for the year then ended.
Basis for opinion
3. We conducted our audit in accordance with the Standards on Auditing (SAs) specifiedunder section 143(10) of the Act. Our responsibilities under those Standards are furtherdescribed in the Auditor's Responsibilities for the Audit of the Financial Statementssection of our report. We are independent of the Company in accordance with the Code ofEthics issued by the institute of Chartered Accountants of india together with the ethicalrequirements that are relevant to our audit of the financial statements under theprovisions of the Act and the Rules thereunder and we have fulfilled our other ethicalresponsibilities in accordance with these requirements and the Code of Ethics. We believethat the audit evidence we have obtained is sufficient and appropriate to provide a basisfor our opinion.
Key audit matters
4. Key audit matters are those matters that in our professional judgment were of mostsignificance in our audit of the financial statements of the current period. These matterswere addressed in the context of our audit of the financial statements as a whole and informing our opinion thereon and we do not provide a separate opinion on these matters.
|Key Audit Matter ||How our audit addressed the Key Audit Matter |
|First-time adoption of ind AS 116 - Leases (Refer note 4(a) to the Financial Statements) ||Our testing of lease transactions was designed to cover certain lease contracts on a sample basis. Our audit procedures included the following: |
|ind AS 116 - Leases' becomes effective from reporting periods beginning April 12019. ind AS 116 introduces a new lease accounting model where lessees are required to recognize a right-of-use (ROU) asset and a lease liability arising from a lease on its balance sheet. || Understanding evaluating of the process followed by the management and testing of the design and operating effectiveness of key controls around accounting for leases. |
|The Company applied ind AS 116 on April 12019 using the modified retrospective approach and comparative information is not restated. The application of the new standard gives rise to a right of use asset of ' 496 lakhs and a corresponding increase in lease liabilities of Rs. 119 lakhs as at March 312020. || Understanding the Company's process in identifying lease contracts or contracts which contained leases; |
| || Reviewing the accounting policy adopted by the Company and the options chosen on transition from ind AS 17 to ind AS 116. |
| || Evaluating a sample of contracts to assess whether leases have been appropriately identified; |
|We considered the first time application of ind AS 116 as a key audit matter due to the nature of those leases and the significance of the management's judgements in determining these contracts to be excluded/covered under the lease standards technical and financial assumptions determined to assess the assets covered under ind AS 116. || Obtaining the Company's quantification and testing for a sample of leases the Right Of Use assets and lease liabilities by agreeing the inputs used for determining assets and liabilities related to lease contracts with underlying contractual data; |
| || Assessing the management assumptions specifically on the assumptions underlying determination of the discount rate and assessment of renewal options; |
| || Recalculating on sample basis to test the accuracy of ind AS 116 adjustment; |
| || Assessing the adequacy and completeness presentation and disclosures given in the financial statements as per the requirement of ind AS 116; |
| ||Based on the above procedures performed we observed the management's assessment related to right of use asset lease liability and the underlying adjustments and disclosures made on first time adoption of ind AS 116 are reasonable. |
5. The Company's Board of Directors is responsible for the other information. The otherinformation comprises the information included in the annual report but does not includethe financial statements and our auditor's report thereon.
Our opinion on the financial statements does not cover the other information and we donot express any form of assurance conclusion thereon. in connection with our audit of thefinancial statements our responsibility is to read the other information and in doingso consider whether the other information is materially inconsistent with the financialstatements or our knowledge obtained in the audit or otherwise appears to be materiallymisstated. if based on the work we have performed we conclude that there is a materialmisstatement of this other information we are required to report that fact.
We have nothing to report in this regard.
Responsibilities of management and those charged with governance for the financialstatements
6. The Company's Board of Directors is responsible for the matters stated in section134(5) of the Act with respect to the preparation of these financial statements that givea true and fair view of the financial position financial performance changes in equityand cash flows of the Company in accordance with the accounting principles generallyaccepted in india including the Accounting Standards specified under section 133 of theAct. This responsibility also includes maintenance of adequate accounting records inaccordance with the provisions of the Act for safeguarding of the assets of the Companyand for preventing and detecting frauds and other irregularities; selection andapplication of appropriate accounting policies; making judgments and estimates that arereasonable and prudent; and design implementation and maintenance of adequate internalfinancial controls that were operating effectively for ensuring the accuracy andcompleteness of the accounting records relevant to the preparation and presentation ofthe financial statements that give a true and fair view and are free from materialmisstatement whether due to fraud or error.
7. In preparing the financial statements management is responsible for assessing theCompany's ability to continue as a going concern disclosing as applicable mattersrelated to going concern and using the going concern basis of accounting unless managementeither intends to liquidate the Company or to cease operations or has no realisticalternative but to do so. Those Board of Directors are also responsible for overseeing theCompany's financial reporting process.
Auditor's responsibilities for the audit of the financial statements
8. Our objectives are to obtain reasonable assurance about whether the financialstatements as a whole are free from material misstatement whether due to fraud or errorand to issue an auditor's report that includes our opinion. Reasonable assurance is a highlevel of assurance but is not a guarantee that an audit conducted in accordance with SAswill always detect a material misstatement when it exists. Misstatements can arise fromfraud or error and are considered material if individually or in the aggregate theycould reasonably be expected to influence the economic decisions of users taken based onthese financial statements.
9. As part of an audit in accordance with SAs we exercise professional judgment andmaintain professional scepticism throughout the audit. We also:
Identify and assess the risks of material misstatement of the financialstatements whether due to fraud or error design and perform audit procedures responsiveto those risks and obtain audit evidence that is sufficient and appropriate to provide abasis for our opinion. The risk of not detecting a material misstatement resulting fromfraud is higher than for one resulting from error as fraud may involve collusionforgery intentional omissions misrepresentations or the override of internal control.
Obtain an understanding of internal control relevant to the audit in order todesign audit procedures that are appropriate in the circumstances.
Evaluate the appropriateness of accounting policies used and the reasonablenessof accounting estimates and related disclosures made by management.
Conclude on the appropriateness of management's use of the going concern basisof accounting and based on the audit evidence obtained whether a material uncertaintyexists related to events or conditions that may cast significant doubt on the Company'sability to continue as a going concern. if we conclude that a material uncertainty existswe are required to draw attention in our auditor's report to the related disclosures inthe financial statements or if such disclosures are inadequate to modify our opinion.Our conclusions are based on the audit evidence obtained up to the date of our auditor'sreport. However future events or conditions may cause the Company to cease to continue asa going concern.
Evaluate the overall presentation structure and content of the financialstatements including the disclosures and whether the financial statements represent theunderlying transactions and events in a manner that achieves fair presentation.
10. We communicate with those charged with governance regarding among other mattersthe planned scope and timing of the audit and significant audit findings including anysignificant deficiencies in internal control that we identify during our audit.
11. 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.
12. From the matters communicated with those charged with governance we determinethose matters that were of most significance in the audit of the financial statements ofthe current period and are therefore the key audit matters. We describe these matters inour auditor's report unless law or regulation precludes public disclosure about the matteror when in extremely rare circumstances we determine that a matter should not becommunicated in our report because the adverse consequences of doing so would reasonablybe expected to outweigh the public interest benefits of such communication.
Report on other legal and regulatory requirements
13. 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 ofthe Act we give in the Annexure B a statement on the matters specified in paragraphs 3and 4 of the Order to the extent applicable.
14. As required by Section 143(3) of the Act we report that:
(a) We have sought and obtained all the information and explanations which to the bestof our knowledge and belief were necessary for the purposes of our audit.
(b) In our opinion proper books of account as required by law have been kept by theCompany so far as it appears from our examination of those books.
(c) The Balance Sheet the Statement of Profit and Loss (including other comprehensiveincome) the Statement of Changes in Equity and Cash Flow Statement dealt with by thisReport are in agreement with the books of account.
(d) in our opinion the aforesaid financial statements comply with the AccountingStandards specified under Section 133 of the Act.
(e) On the basis of the written representations received from the directors as on March312020 taken on record by the Board of Directors none of the directors is disqualifiedas on March 312020 from being appointed as a director in terms of Section 164 (2) of theAct.
(f) With respect to the adequacy of the internal financial controls with reference tofinancial statements of the Company and the operating effectiveness of such controlsrefer to our separate Report in "Annexure A".
(g) With respect to the other matters to be included in the Auditor's Report inaccordance with Rule 11 of the Companies (Audit and Auditors) Rules 2014 in our opinionand to the best of our information and according to the explanations given to us:
i. The Company has disclosed the impact of pending litigations on its financialposition in its financial statements - Refer Note 31 to the financial statements;
ii. The Company did not have any long-term contracts including derivative contracts forwhich there were any material foreseeable losses;
iii. There were no amounts which were required to be transferred to the investorEducation and Protection Fund by the Company during the year ended March 312020; and
iv. The reporting on disclosures relating to Specified Bank Notes is not applicable tothe Company for the year ended March 312020
15. The Company has paid/ provided for managerial remuneration in accordance with therequisite approvals mandated by the provisions of Section 197 read with Schedule V to theAct.
| ||For Price Waterhouse |
| ||Chartered Accountants LLP |
| ||Firm Registration Number: 012754/N500016 |
| ||Chartered Accountants |
| ||Abhishek Rara |
| ||Partner |
|Place: Gurugram ||Membership Number 077779 |
|Date June 23 2020 ||UDiN : 20077779AAAAAU3235 |
Annexure A to Independent Auditors' Report
Referred to in paragraph 14 (f) of the independent Auditors' Report of even date to themembers of Honda Siel Power Products india Limited on the financial statements for theyear ended March 31 2020
Report on the Internal Financial Controls with reference to financial statements underClause (i) of Sub-section 3 of Section 143 of the Act
1. We have audited the internal financial controls with reference to financialstatements of Honda siel power products limited ("the company") as of March 312020 in conjunction with our audit of the financial statements of the Company for the yearended on that date.
Management's Responsibility for Internal Financial Controls
2. The Company's management is responsible for establishing and maintaining internalfinancial controls based on the internal control over financial reporting criteriaestablished by the Company considering the essential components of internal control statedin the Guidance Note on Audit of internal Financial Controls Over Financial Reportingissued by the institute of Chartered Accountants of india (ICAI). These responsibilitiesinclude the design implementation and maintenance of adequate internal financial controlsthat were operating effectively for ensuring the orderly and efficient conduct of itsbusiness including adherence to company's policies the safeguarding of its assets theprevention and detection of frauds and errors the accuracy and completeness of theaccounting records and the timely preparation of reliable financial information asrequired under the Act.
3. Our responsibility is to express an opinion on the Company's internal financialcontrols with reference to financial statements based on our audit. We conducted our auditin accordance with the Guidance Note on Audit of internal Financial Controls OverFinancial Reporting (the"Guidance Note") and the Standards on Auditing deemed tobe prescribed under section 143(10) of the Act to the extent applicable to an audit ofinternal financial controls both applicable to an audit of internal financial controlsand both issued by the iCAi. Those Standards and the Guidance Note require that we complywith ethical requirements and plan and perform the audit to obtain reasonable assuranceabout whether adequate internal financial controls with reference to financial statementswas established and maintained and if such controls operated effectively in all materialrespects.
4. Our audit involves performing procedures to obtain audit evidence about the adequacyof the internal financial controls system with reference to financial statements and theiroperating effectiveness.Our audit of internal financial controls with reference tofinancial statements included obtaining an understanding of internal financial controlswith reference to financial statements assessing the risk that a material weaknessexists and testing and evaluating the design and operating effectiveness of internalcontrol based on the assessed risk. The procedures selected depend on the auditor'sjudgement including the assessment of the risks of material misstatement of the financialstatements whether due to fraud or error.
5. We believe that the audit evidence we have obtained is sufficient and appropriate toprovide a basis for our audit opinion on the Company's internal financial controls systemwith reference to financial statements.
Meaning of Internal Financial Controls with reference to financial statements
6. A company's internal financial controls with reference to financial statements 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 controlswith reference to financial statements includes those policies and procedures that (1)pertain to the maintenance of records that in reasonable detailaccurately and fairlyreflect the transactions and dispositions of the assets of the company; (2) providereasonable assurance that transactions are recorded as necessary to permit preparation offinancial statements in accordance with generally accepted accounting principles and thatreceipts and expenditures of the company are being made only in accordance withauthorisations of management and directors of the company; and (3) provide reasonableassurance regarding prevention or timely detection of unauthorised acquisition use ordisposition of the company's assets that could have a material effect on the financialstatements.
Inherent Limitations of Internal Financial Controls with reference to financialstatements
7. Because of the inherent limitations of internal financial controls with reference tofinancial statements 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 withreference to financial statements to future periods are subject to the risk that theinternal financial control controls with reference to financial statements may becomeinadequate because of changes in conditions or that the degree of compliance with thepolicies or procedures may deteriorate.
8. in our opinion the Company has in all material respects an adequate internalfinancial controls system with reference to financial statements and such internalfinancial controls with reference to financial statements were operating effectively as atMarch 31 2020 based on the internal control over financial reporting criteriaestablished by the Company considering the essential components of internal control statedin the Guidance Note on Audit of internal Financial Controls Over Financial Reportingissued by the institute of Chartered Accountants of india.
| ||For Price Waterhouse Chartered Accountants LLP |
| ||Firm Registration Number: 012754/N500016 |
| ||Chartered Accountants |
| ||Abhishek Rara |
|Place:Gurugram ||Partner |
|Date: June 23 2020 ||Membership Number 077779 |
Annexure B to Independent Auditors' Report
Referred to in paragraph 13 of the independent Auditors' Report of even date to themembers of Honda Siel Power Products Limited on the financial statements as of and for theyear ended March 31 2020
i.(a) The company is maintaining proper records showing full particulars includingquantitative details and situation of property plant and equipment and intangibleassets.
(b) The fixed assets are physically verified by the Management according to a phasedprogramme designed to cover all the items over a period of three years which in ouropinion is reasonable having regard to the size of the company and the nature of itsassets. pursuant to the programme a portion of the fixed assets has been physicallyverified by the Management during the year and no material discrepancies have been noticedon such verification.
(c) The title deeds of immovable properties as disclosed in Note 3 on fixed assets tothe financial statements are held in the name of the company.
ii. The physical verification of inventory including stocks with third parties havebeen conducted at reasonable intervals by the Management during the year. Also physicalverification of inventory has been carried out by the management subsequent to theyear-end due to the lockdown restrictions imposed by the Government of india for whichroll back procedures have been performed to determine the existence and condition ofinventory as at the year-end. The discrepancies noticed on physical verification ofinventory as compared to book records were not material and have been appropriately dealtwith in the books of accounts.
iii. The company has not granted any loans secured or unsecured to companies firmslimited liability partnerships or other parties covered in the register maintained undersection 189 of the Act therefore the provisions of clause 3(iii) (iii)(a) (iii)(b) and(iii)(c) of the said order are not applicable to the company.
iv. In our opinion and according to the information and explanations given to us thecompany has complied with the provisions of section 186 of the companies Act 2013 inrespect of the loans and investments made and guarantees and security provided by it. thecompany has not granted any loans under section 185 of the companies AcL 2013.
v. The company has not accepted any deposits from the public within the meaning ofsections 73 74 75 and 76 of the act and the rules framed there under to the extentnotified.
vi. Pursuant to the rules made by the central Government of india the company isrequired to maintain cost records as specified under section 148(1) of the act in respectof its products. We have broadly reviewed the same and are of the opinion that primafacie the prescribed accounts and records have been made and maintained. We have nothowever made a detailed examination of the records with a view to determine whether theyare accurate or complete.
vii.(a) According to the information and explanations given to us and the records ofthe company examined by us in our opinion except for dues in respect of provident fundthe company is regular in depositing the undisputed statutory dues including providentfund employees' state insurance income tax sales tax service tax duty of customsduty of excise value added tax cess goods and service tax and other material statutorydues as applicable with the appropriate authorities. The extent of the arrears ofstatutory dues outstanding as at March 31 2019 for a period of more than six months fromthe date they became payable are as follows:
|Name of the statute ||Nature of dues ||Amount (Rs. in lakhs) ||Period to which the amount relates ||Due date ||Date of Payment |
|Employees' provident Funds & Miscellaneous provisions Act 1952 ||Provident Fund ||4.8 ||FY 2018-19 ||April 15 2019 ||Not paid |
Also refer note 31 (v) to the financial statements regarding management's assessment oncertain matters relating to provident fund.
(b) According to the information and explanations given to us and the records of thecompany examined by us there are no dues of goods and services tax which have not beendeposited on account of any dispute. The particulars of dues of income tax sales taxservice tax duty of customs duty of excise as at March 31 2020 which have not beendeposited on account of a dispute are as follows:
|Name of the statute ||Nature of dues ||Amount (Rs. in Lakhs) ||Amount Deposited Under protest (' in Lakhs) ||Period to which the amount relates ||Forum where the dispute is pending |
|Customs Act 1962 ||Customs duty ||49.67 ||49.67 ||2011-2014 ||Customs excise & service tax appellate tribunal chennai |
|Customs Act 1962 ||Customs duty ||7.11 ||7.11 ||2012-2014 ||Commissioner of customs (appeals) mumbai |
|Customs Act 1962 ||Customs duty ||22.76 ||22.76 ||2014-2015 ||Customs excise & service tax appellate tribunal chennai |
|Customs Act 1962 ||Customs duty ||1.36 ||1.36 ||2015-2016 ||Commissioner of customs (appeals) chennai |
|Central excise Act 1944 ||Excise duty ||115.57 ||115.57* ||2015-16 ||Commissioner noida |
|Central excise Act 1944 ||Excise duty ||90.39 ||90.39* ||2016-17 ||Commissioner noida |
|Central excise Act 1944 ||Excise duty ||8.05 ||8.05* ||2017-18 ||Commissioner noida |
|Central excise Act 1944 ||Excise duty ||72.66 || ||April 02-Dec 02 ||High court uttaranchal |
|Various sales tax Acts ||Sales tax ||0.72 ||0.72 ||1995-1996 ||Assistant commissioner delhi |
|Various sales tax Acts ||Sales tax ||0.27 ||0.27 ||2005-2006 ||Joint commissioner (Appeals) Noida |
|Various sales tax Acts ||Sales tax ||3.55 ||0.89 ||1999-2000 ||High court uttaranchal |
|Various sales tax Acts ||Sales tax ||21.12 ||- ||2000-2001 ||Wbct appellate & revision board |
|Various sales tax Acts ||Sales tax ||5.23 ||1.57 ||2000-2001 ||Sales tax tribunal patna |
|Various sales tax Acts ||Sales tax ||1.74 ||0.43 ||2001-2002 ||Sales tax tribunal patna |
|Various sales tax Acts ||Sales tax ||1.19 ||- ||2003-2004 ||Deputy commissioner (appeals) bhopal |
|Various sales tax Acts ||Sales tax ||5.96 ||- ||2004-2005 ||Joint commissioner (appeals) rudrapur |
|Various sales tax Acts ||Sales tax ||4.67 ||1.48 ||2007-2008 ||Deputy commissioner (appeal) earnakulam |
|Various sales tax Acts ||Sales tax ||1.78 ||0.18 ||2007-2008 ||Sales tax appellate authority bhopal |
|Various sales tax Acts ||Sales tax ||1.93 ||0.71 ||2008-2009 ||Deputy commissioner (appeals). Earnakulam |
|Various sales tax Acts ||Sales tax ||22.83 ||- ||2009-2010 ||Deputy commissioner (appeals) earnakulam |
|Various sales tax Acts ||Sales tax ||0.74 ||- ||2012-2013 ||Deputy commissioner (appeals) |
|Various sales tax Acts ||Sales tax ||63.49 ||20.32 ||2011-12 ||Deputy commissioner (appeals) raipur |
|Various sales tax Acts ||Sales tax ||22.43 ||7.19 ||2012-13 ||Deputy commissioner (appeals) raipur |
|Various sales tax Acts ||Sales tax ||5.66 ||- ||2013-14 ||Deputy commissioner (appeals jammu) |
|Various sales tax Acts ||Sales tax ||15.05 ||- ||2015-16 & 2016-17 ||Deputy commissioner ranchi |
|Various sales tax Acts ||Sales tax ||22.38 ||15.05 ||2015-16 ||Deputy commissioner ranchi |
|Various sales tax Acts ||Sales tax ||46.60 ||- ||2016-17 ||Deputy commissioner ranchi |
|Various sales tax Acts ||Sales tax ||3.36 ||0.22 ||2013-15 ||Deputy commissioner bhubaneswar |
|Various sales tax Acts ||Sales tax ||4.42 ||1.11 ||2015-16 ||Deputy commissioner patna |
|Various sales tax Acts ||Sales tax ||15.43 ||6.79 ||2010-11 & 2011-12 ||Deputy commissioner assam |
|Various sales tax Acts ||Sales tax ||60.14 ||15.85 ||2015-16 ||Commissioner (appeals) noida |
|Income-tax Act 1961 ||Income tax ||56.89 ||20 ||1995-1996 ||Commissioner of income tax (appeals) |
|Income-tax Act 1961 ||Income tax ||30.9 ||- ||2004-2005 ||Commissioner of income tax (appeals) |
|Income-tax Act 1961 ||Income tax ||1683 ||612 ||2011-2012 ||Income tax appellate tribunal |
|Income-tax Act 1961 ||Income tax ||1999 ||400 ||2014-15 ||Commissioner of income tax (appeals) |
|Income-tax Act 1961 ||Income tax ||635 ||127 ||2015-16 ||Commissioner of income tax (appeals) |
|Income-tax Act 1961 ||Income tax ||1697 ||327 ||2016-17 ||Commissioner of income tax (appeals) |
* Amount already deposited dispute regarding refund on provisional assessment
viii. As the Company does not have any loans or borrowings from any financialinstitution or bank or Government nor has it issued any debentures as at the balancesheet date the provisions of clause 3(viii) of the order are not applicable to thecompany.
ix. The company has not raised any moneys by way of initial public offer furtherpublic offer (including debt instruments) and term loans. Accordingly the provisions ofclause 3(ix) of the order are not applicable to the company.
x. During the course of our examination of the books and records of the companycarried out in accordance with the generally accepted auditing practices in india andaccording to the information and explanations given to us we have neither come across anyinstance of material fraud by the company or on the company by its officers or employeesnoticed or reported during the year nor have we been informed of any such case by theManagement.
xi. The company has paid/ provided for managerial remuneration in accordance with therequisite approvals mandated by the provisions of section 197 read with schedule V to theAct.Also refer paragraph 15 of our main audit report.
xii. As the company is not a Nidhi company and the Nidhi Rules 2014 are not applicableto it the provisions of clause 3(xii) of the order are not applicable to the company.
xiii. The company has entered into transactions with related parties in compliance withthe provisions of sections 177 and 188 of the Act. the details of such related partytransactions have been disclosed in the financial statements (refer to Note 30 to thefinancial statements)as required under indian Accounting standard (ind As) 24 relatedparty disclosures specified under section 133 of the Act read with rule 7 of the companies(Accounts) rules 2014.
xiv. The company has not made any preferential allotment or private placement of sharesor fully or partly convertible debentures during the year under review. Accordingly theprovisions of clause 3(xiv) of the order are not applicable to the company.
xv. The company has not entered into any non-cash transactions with its directors orpersons connected with him. Accordingly the provisions of clause 3(xv) of the order arenot applicable to the company.
xvi. The company is not required to be registered under section 45-iA of the reserveBank of india Act 1934. Accordingly the provisions of clause 3(xvi) of the order are notapplicable to the company.
| ||For Price Waterhouse |
| ||Chartered Accountants LLP |
| ||Firm registration Number: 012754/N500016 |
| ||Chartered Accountants |
| ||Abhishek Rara |
| ||Partner |
|Piace: Gurugram ||Membership Number 077779 |
|Date: June 23 2020 ||UDIN: 20077779AAAAAu3235 |