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Indian Bank.

BSE: 532814 Sector: Financials
NSE: INDIANB ISIN Code: INE562A01011
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VOLUME 456028
52-Week high 194.80
52-Week low 65.55
P/E 4.10
Mkt Cap.(Rs cr) 18,401
Buy Price 0.00
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OPEN 151.90
CLOSE 153.15
VOLUME 456028
52-Week high 194.80
52-Week low 65.55
P/E 4.10
Mkt Cap.(Rs cr) 18,401
Buy Price 0.00
Buy Qty 0.00
Sell Price 0.00
Sell Qty 0.00

Indian Bank. (INDIANB) - Auditors Report

Company auditors report

To the Members of Indian Bank

Report on Audit of the Standalone Financial Statements

Opinion

1. We have audited the accompanying Standalone Financial Statements of the IndianBank which comprise the Balance Sheet as at 31st March 2021 the Statement of Profit andLoss Account and the Statement of Cash Flows for the year then ended and notes toStandalone Financial Statements including a summary of significant accounting policies andother explanatory information in which are included the returns for the year ended on thatdate of:

i. The Central Office 78 Zones Treasury Branch Top 20 Branches in terms of Advancesaudited by us; ii. 3108 Indian Branches audited by respective Statutory Branch Auditorsand iii. 4 Foreign branches audited by respective Local Auditors.

The branches audited by us and those audited by other auditors have been selected bythe Bank in accordance with the guidelines issued to the Bank by the Reserve Bank of India(RBI). Also included in the Balance Sheet the Profit and Loss Account and Cash FlowStatement are the returns from 3003 (number) Indian branches which have not been subjectedto Audit. These unaudited branches account for 6.86% of Advances 25.35% of Deposits8.36% of Interest income and 30.36% of Interest expenses.

2. In our opinion and to the best of our information and according to theexplanations given to us the aforesaid Standalone Financial Statements give theinformation required by the Banking Regulation Act 1949 in the manner so required forbank and are in conformity with accounting principles generally accepted in India and:

a. the Balance Sheet read with the notes thereon is a full and fair Balance Sheetcontaining all the necessary particulars is properly drawn up so as to exhibit a true andfair view of the state of affairs of the Bank as at 31 March st 2021;

b. the Profit and Loss statement read with the notes thereon shows a true balance ofprofit and

c. the Cash Flow Statement gives a true and fair view of the cash flows for the yearended on that date.

Basis for Opinion

3. We conducted our audit in accordance with the Standards on Auditing (SAs) issuedby ICAI. Our responsibilities under those Standards are further described in the Auditor'sResponsibilities for the Audit of the Standalone Financial Statements section of ourreport. We are independent of the Bank in accordance with the Code of Ethics issued by theInstitute of Chartered Accountants of India together with ethical requirements that arerelevant to our audit of the Standalone Financial Statements and we have fulfilled ourother ethical responsibilities in accordance with these requirements and the Code ofEthics. We believe that the audit evidence we have obtained is sufficient and appropriateto provide a basis for our opinion.

Emphasis of Matter:

We draw attention to:

4. Note No. 4.4 of the Standalone Financial Statement on the impact ofuncertainties caused by COVID 19 on the future business and financial results andManagement's assessment of the same in the prevailing situation. The Management is in theprocess of evaluating the effect of the uncertainties on an ongoing basis with referenceto challenges under the prevailing uncertainties.

5. Note No. 12.1.5 of the Standalone Financial Statement that the figures for theyear ended 31st March 2021 include figures of erstwhile Allahabad Bank amalgamated withthe Bank whereas figures for the corresponding year ended 31st March 2020 are ofpre-amalgamated Indian Bank and hence the same are not comparable.

6. Note No. 9.3.3 on merger of data between Indian Bank and Erstwhile AllahabadBank carried out during the year and the data migration audit in progress.

Our report is not modified in respect of above matters.

Key Audit Matters

7. Key audit matters are those matters that in our professional judgment were ofmost significance in our audit of the Standalone Financial Statements for the year endedMarch 31 2021. These matters were addressed in the context of our audit of the

Standalone Financial Statements as a whole and in forming our opinion thereon and wedo not provide a separate opinion on these matters.

We have determined the matters described below to be the Key Audit Matters to becommunicated in our report:

Key Audit Matter How was the Key Audit Matter addressed in the Audit
1. Classification of Advances Income Recognition Identification of and provisioning for non-performing Advances Tests of control
The net advances of the Bank constitute 58.15% of the total assets which is the significant part of the Standalone Financial Statements Assessing the design implementation and operating effectiveness of Key internal controls over approval recording and monitoring of loans monitoring process of overdue loans measurement of provisions identification of NPA accounts and corresponding reversal of income and assessing the reliability of management information (including overdue reports).
The Reserve Bank of India's ("RBI") guidelines on Income recognition and asset classification ("IRAC") prescribe the prudential norms for identification and classification of non-performing assets ("NPA") and the minimum provision required for such assets.
Substantive tests.
A sample of loan accounts that included large/stressed advances and some other advances on sample basis was taken in the top branches allocated to us and in such samples we conducted the following checks:
Identification of performing and non-performing Advances involves establishment of proper mechanism. The Bank accounts for all the transactions related to Advances in its Information Technology Systems (IT Systems) which also identifies whether the advances are performing or non performing NPA classification and calculation of provision. • The accuracy of the data input in the system for income recognition and identification as performing or non performing advances.
• In the performing advances selected assessed independently whether the classification was correctly done
• Reviewed the Standalone Financial Statements collateral valuation and other qualitative information available about these parties.
The carrying value of these advances (net of provisions) may be materially misstated if either individually or in aggregate the IRAC norms are not properly followed. • Test of details over calculation of NPA provisions and reversal of income in line with IRAC norms.
Considering the nature of the transactions regulatory requirements existing business environment estimation/ judgement involved in valuation of securities it is a matter of high importance for the intended users of the Standalone Financial Statements and hence we have ascertained identification and provisioning for NPAs as a key audit matter. • Checked the borrower wise NPA identification determined by the bank to ensure compliance with RBI guidelines.
• Checked the provisions on standard advances for various categories of loans to ensure compliance with RBI norms.
• Existence and effectiveness of monitoring mechanisms such as internal audit concurrent audit systems audit etc in monitoring and timely reporting of NPAs.
• Reliance is also placed on audit reports of other Statutory branch auditors which we have scrutinised and considered relevant observations.
2. Classification and Valuation of Investments Identification of and provisioning for Non- Performing Investments Our audit approach towards Investments with reference to the RBI Circulars / directives included the review and testing of the design operating effectiveness of internal controls and substantive audit procedures in relation to valuation classification identification of Non Performing Investments Provisioning / depreciation related to Investments. In particular
• Investments include investments made by the Bank in various Government Securities Bonds Debenture Shares Security receipts and other approved securities classified under the categories Held to maturity Available for sale and Held for Trade. 1) We evaluated and understood the Bank's internal control system to comply with relevant RBI guidelines regarding valuation classification identification of Non-Performing Investments Provisioning/depreciation related to investments;
• Investments constitute 28.20% of the Bank's total assets. These are governed by the circulars and directives of the Reserve Bank of India (RBI). These directions of RBI inter alia cover valuation of investments classification of investments identification of non-performing investments the corresponding non-recognition of income and provision there against. 2) We assessed and evaluated the process adopted for collection of information from various sources for determining fair value of these investments;
3) For the selected sample of investments in hand we tested accuracy and compliance with the RBI Master Circulars and directions by re-performing valuation for each category of the security. Samples were selected after ensuring that all the categories of investments (based on nature of security) were covered in the sample;
• The valuation of each category (type) of the aforesaid securities is to be done as per the method prescribed in circulars and directives issued by the RBI which involves collection of data/ information from various sources such as FIMMDA rates rates quoted on BSE / NSE financial statements of unlisted companies etc. 4) We assessed and evaluated the process of identification of NPIs and corresponding reversal of income and creation of provision;
Considering the complexities and extent of judgement involved in the valuation volume of transactions investments on hand and degree of regulatory focus this has been determined as a Key Audit Matter. 5) We carried out substantive audit procedures to re-compute independently the provision to be maintained and depreciation to be provided in accordance with the circulars and directives of the RBI. Accordingly we selected samples from the investments of each category and tested for NPIs as per the RBI guidelines and recomputed the provision to be maintained in accordance with the RBI Circular for those selected sample of NPIs;
Accordingly our audit was focused on valuation of investments classification identification of Non Performing Investments and provisioning related to investments. 6) We tested the mapping of investments between the Investment application software and the financial statement preparation software to ensure compliance with the presentation and disclosure requirements as per the aforesaid RBI Circular/ directions.
3. Sufficient appropriate alternative audit procedures carried out to perform the Audit. Our audit approach was suitably modified to perform the audit with different audit procedures in line with the requirement of the Standards of Auditing and the various auditing guidelines on Covid 19 issued by Institute of Chartered Accountants of India.
Amid COVID-19 pandemic at peak in the month of April 2021 and May 2021 lockdown declared by different State Governments lead to restrictions on physical movement during the period of our Audit. As per the RBI directions to Bank to facilitate carrying out audit remotely wherever physical access was not possible we conducted the Audits of Branches Zonal Offices and Corporate Office of the Bank by using alternative appropriate audit procedures from a remote location with information made available to us online by the bank's management. Modified audit procedures for control testing and substantive testing include the following:
• Verification of necessary records/ documents/ CBS and other Application software electronically through remote access and emails in respect of some of the Branches Zones and Corporate and other offices of the Bank wherever there was restriction on physical movement of the Auditors
Since different appropriate audit procedures were carried out for the Audit of the bank the form of obtaining the Audit Evidence was also made different to ensure and to reduce audit risk to an acceptably low level and thereby enable us to draw reasonable conclusion and form opinion on the Standalone Financial Statements. • Carried out verification of scanned copies of the documents duly signed by the concerned official of the Bank deeds certificates and the related records made available to us through emails and remote access over secure network of the Bank. Management has represented that the information and documents provided to us electronically are correct complete reliable and directly extracted from the accounting system of the bank without any manual modifications.
Considering the above we consider the application of alternative audit procedure to be a key audit matter. • Making enquiries and gathering sufficient appropriate audit evidence through interaction on phone Video Conferencing e-mail conference call and etc.
• Resolution of our audit observations through formal channels i.e. mail supported by the relevant documents and records.

Information Other than the Standalone Financial Statements and Auditor's Report thereon

8. The Bank's Board of Directors is responsible for the other information. Theother information comprises the Corporate Governance Report which we have obtained at thetime of issue of this report (but does not include the Standalone Financial Statements andour auditors' report thereon). The Directors' Report including annexures in annual reportif any thereon is expected to be made available to us after the date of this auditor'sreport.

Our opinion on the Standalone Financial Statements does not cover the other informationand Pillar 3 disclosure under Basel III and we do not and will not express any form ofassurance / conclusion thereon.

In connection with our audit of the Standalone Financial Statements our responsibilityis to read the other information and in doing so consider whether the other informationis materially inconsistent with the Standalone Financial Statements or our knowledgeobtained in the audit or otherwise appears to be materially misstated.

When we read the Directors' Report of the Bank including annexures in annual reportif any thereon if we conclude that there is a material misstatement therein we arerequired to communicate the matter to those charged with governance.

Responsibilities of Management and Those Charged with Governance for the StandaloneFinancial Statements

9. The Bank's Board of Directors is responsible with respect to the preparation ofthese Standalone Financial Statements that give a true and fair view of the financialposition financial performance and cash flows of the Bank in accordance with theaccounting principles generally accepted in India including the Accounting Standardsissued by ICAI and provisions of Section 29 of the Banking Regulation Act 1949 andcirculars and guidelines issued by the Reserve Bank of India ('RBI') from time to time.This responsibility also includes maintenance of adequate accounting records in accordancewith the provisions of the Act for safeguarding of the assets of the Bank and forpreventing and detecting frauds and other irregularities; selection and application ofappropriate accounting policies; making judgments and estimates that are reasonable andprudent; and design implementation and maintenance of adequate internal financialcontrols that were operating effectively for ensuring the accuracy and completeness ofthe accounting records relevant to the preparation and presentation of the StandaloneFinancial Statements that give a true and fair view and are free from materialmisstatement whether due to fraud or error.

In preparing the Standalone Financial Statements management is responsible forassessing the Bank's ability to continue as a going concern disclosing as applicablematters related to going concern and using the going concern basis of accounting unlessmanagement either intends to liquidate the Bank or to cease operations or has norealistic alternative but to do so.

Those Board of Directors are also responsible for overseeing the Bank's financialreporting process.

Auditor's Responsibilities for the Audit of the Standalone Financial Statements

10. Our objectives are to obtain reasonable assurance about whether the StandaloneFinancial 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. Reasonable assuranceis a high level of assurance but is not a guarantee that an audit conducted in accordancewith SAs will always detect a material misstatement when it exists. Misstatements canarise from fraud or error and are considered material if individually or in theaggregate they could reasonably be expected to influence the economic decisions of userstaken on the basis of these Standalone Financial Statements.

As part of an audit in accordance with SAs we exercise professional judgment andmaintain professional skepticism throughout the audit. We also:

• Identify and assess the risks of material misstatement of the StandaloneFinancial 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 control relevant to the audit in order todesign audit procedures that are appropriate in the circumstances. As per the RBI's letterno. DOS.ARG.No.6270/08.91.001/2019-20 dated March 17 2020 (as amended) we are alsoresponsible for expressing our opinion on whether the bank has adequate internal financialcontrols with reference to Standalone Financial Statements in place and the operatingeffectiveness of such controls.

• 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 bank'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 Standalone Financial Statements or if such disclosures are inadequate to modify ouropinion. Our conclusions are based on the audit evidence obtained up to the date of ourauditor's report. However future events or conditions may cause the bank to cease tocontinue as a going concern.

• Evaluate the overall presentation structure and content of the StandaloneFinancial Statements including the disclosures and whether the Standalone FinancialStatements represent the underlying transactions and events in a manner that achieves fairpresentation.

We communicate with those charged with governance regarding among other matters theplanned scope and timing of the audit and significant audit findings including anysignificant deficiencies in internal control that we identify during our audit.

We also provide those charged with governance with a statement that we have compliedwith relevant ethical requirements regarding independence and to communicate with themall relationships and other matters that may reasonably be thought to bear on ourindependence and where applicable related safeguards.

From the matters communicated with those charged with governance we determine thosematters that were of most significance in the audit of the Standalone Financial Statementsof the current period and are therefore the key audit matters. We describe these mattersin our auditor's report unless law or regulation precludes public disclosure about thematter or 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.

Other Matter

11. We did not audit the financial statements / information of 3112 branchesincluded in the standalone financial statements of the Bank whose financial statements /financial information reflect total assets of Rs. 267211.78 crores as at 31st March 2021and total revenue of Rs. 18607.38 crores for the year ended on that date as consideredin the Standalone Financial Statements. The financial statements / information of thesebranches have been audited by the branch auditors whose reports have been furnished to usand our opinion in so far as it relates to the amounts and disclosures included in respectof branches is based solely on the report of such branch auditors.

Our opinion is not modified in respect of above matters

12. The Standalone Financial Statements of the Bank for the previous year ended31st March 2020 were audited by the joint auditors two of whom are predecessor auditfirms and they had expressed unmodified opinion on such Standalone Financial Statements.

Report on Other Legal and Regulatory Requirements

13. The Balance Sheet and the Profit and Loss Account have been drawn up inaccordance with Section 29 of the Banking Regulation Act 1949;

14. Subject to the limitations of the audit indicated in paragraphs 8 to 11 aboveand as required by the Banking Companies (Acquisition and Transfer of Undertakings) Act1970/1980 and subject also to the limitations of disclosure required therein we reportthat:

a) We have obtained all the information and explanations which to the best of ourknowledge and belief were necessary for the purposes of our audit and have found them tobe satisfactory;

b) The transactions of the Bank which have come to our notice have been withinthe powers of the Bank; and

c) The returns received from the offices and branches of the Bank have been foundadequate for the purposes of our audit.

15. As required by the RBI's letter no. DOS.ARG.No.6270/08.91.001/2019-20 datedMarch 17 2020 (as amended) we report that:

(a) Our audit report on the adequacy and operating effectiveness of the Bank'sinternal financial controls over financial reporting is given in Annexure A to thisreport. Our report expresses an unmodified opinion on the Bank's internal financialcontrols over financial reporting as at 31 March st 2021.

(b) The provisions of Section 164(2) of the Companies Act 2013 pertaining todisqualification of directors are not applicable to the Bank.

(c) There are no observations or comments on financial transactions or matterswhich have any adverse effect on the functioning of the bank.

(d) There are no qualifications reservations or adverse remarks relating to themaintenance of accounts and other matters connected therewith.

16. We further report that:

a) in our opinion proper books of account as required by law have been kept by theBank so far as it appears from our examination of those books and proper returns adequatefor the purposes of our audit have been received from branches not visited by us.

b) the Balance Sheet the Profit and Loss Account and the Statement of Cash Flowsdealt with by this report are in agreement with the books of account and with the returnsreceived from the branches not visited by us.

c) the reports on the accounts of the branch offices audited by branch auditors ofthe Bank under section 29 of the Banking Regulation Act 1949 have been sent to us andhave been properly dealt with by us in preparing this report; and

d) In our opinion the Balance Sheet the Statement of Profit and Loss Account andthe Statement of Cash Flows comply with the applicable accounting standards to the extentthey are not inconsistent with the accounting policies prescribed by RBI.

For K C MEHTA AND CO For SRIRAMAMURTHY & CO For RAVI RAJAN & CO LLP
Chartered Accountants Chartered Accountants Chartered Accountants
FR No. 106237W FR No. 003032S FR No. 009073N / N500320
Partner CHIRAG BAKSHI Partner DONDETI TEJA SAGAR Partner JAYANTH A
(M. No. 047164) (M. No. 227878) (M No. 231549)
UDIN: 21047164AAAAEM9291 UDIN: 21227878AAAADO6339 UDIN: 21231549AAAACP5550
M/s. P K F Sridhar & Santhanam LLP M/s. G Natesan & Co
Chartered Accountants Chartered Accountants
FR No. 003990S/S200018 FR No. 002424S
Partner V. KOTHANDARAMAN Partner K MURALI
(M. No. 25973) (M. No. 024842)
UDIN: 21025973AAAAAZ4107 UDIN: 21024842AAAABJ5112
Place : Chennai
Date : 28th May 2021

ANNEXURE "A" TO THE INDEPENDENT AUDITOR'S REPORT

(Referred to in paragraph 15(a) under 'Report on Other Legal and RegulatoryRequirements' section of our report of even date)

Report on the Internal Financial Controls Over Financial Reporting as required by theReserve Bank of India (the "RBI") Letter DOS.ARG.No.6270/08.91.001/2019-20 datedMarch 17 2020 (as amended) (the "RBI communication")

We have audited the internal financial controls over financial reporting of Indian Bankas of March 31 2021 in conjunction with our audit of the Standalone Financial Statementsof the Bank for the year ended on that date which includes internal financial controlsover financial reporting of the Bank's branches.

Management's Responsibility for Internal Financial Controls

The Bank's management is responsible for establishing and maintaining internalfinancial controls based on the internal control over financial reporting criteriaestablished by the Bank considering the essential components of internal control stated inthe Guidance Note on Audit of Internal Financial Controls Over Financial Reporting issuedby the Institute of Chartered Accountants of India. These responsibilities include thedesign implementation and maintenance of adequate internal financial controls that wereoperating effectively for ensuring the orderly and efficient conduct of its businessincluding adherence to the Bank's policies the safeguarding of its assets the preventionand detection of frauds and errors the accuracy and completeness of the accountingrecords and the timely preparation of reliable financial information as required underthe Banking Regulation Act 1949 and the circulars and guidelines issued by the ReserveBank of India.

Auditor's Responsibility

Our responsibility is to express an opinion on the Bank's internal financial controlsover financial reporting based on our audit. We conducted our audit in accordance with theGuidance Note on Audit of Internal Financial Controls Over Financial Reporting (the"Guidance Note") issued by the Institute of Chartered Accountants of India (the"ICAI") and the Standards on Auditing (SAs) issued by the ICAI to the extentapplicable to an audit of internal financial controls. Those Standards and the GuidanceNote require that we comply with ethical requirements and plan and perform the audit toobtain reasonable assurance about whether adequate internal financial controls overfinancial reporting were established and maintained and if such controls operatedeffectively in all material respects.

Our audit involves performing procedures to obtain audit evidence about the adequacy ofthe internal financial controls over financial reporting and their operatingeffectiveness. Our audit of internal financial controls over financial reporting includedobtaining an understanding of internal financial controls over financial reportingassessing the risk that a material weakness exists and testing and evaluating the designand operating effectiveness of internal financial controls based on the assessed risk. Theprocedures selected depend on the auditor's judgement including the assessment of therisks of material misstatement of the Standard Financial Statements whether due to fraudor error.

We believe that the audit evidence we have obtained and the audit evidence obtained bythe branch auditors in terms of their reports referred to in the Other Matters paragraphbelow is sufficient and appropriate to provide a basis for our audit opinion on theBank's internal financial controls over financial reporting.

Meaning of Internal Financial Controls Over Financial Reporting

A Bank's internal financial controls over financial reporting is a process designed toprovide reasonable assurance regarding the reliability of financial reporting and thepreparation of Standalone Financial Statements for external purposes in accordance withgenerally accepted accounting principles. A Bank's internal financial controls overfinancial reporting includes those policies and procedures that (1) pertain to themaintenance of records that in reasonable detail accurately and fairly reflect thetransactions and dispositions of the assets of the Bank; (2) provide reasonable assurancethat transactions are recorded as necessary to permit preparation of Standalone FinancialStatements in accordance with generally accepted accounting principles and that receiptsand expenditures of the Bank are being made only in accordance with authorisations ofmanagement and Board of Directors of the Bank; and (3) provide reasonable assuranceregarding prevention or timely detection of unauthorised acquisition use or dispositionof the Bank's assets that could have a material effect on the Standalone FinancialStatements.

Inherent Limitations of Internal Financial Controls Over Financial Reporting

Because of the inherent limitations of internal financial controls over financialreporting including the possibility of collusion or improper management override ofcontrols material misstatements due to error or fraud may occur and not be detected.Also projections of any evaluation of the internal financial controls over financialreporting to future periods are subject to the risk that the internal financial controlsover financial reporting may become inadequate because of changes in conditions or thatthe degree of compliance with the policies or procedures may deteriorate.

Opinion

In our opinion and to the best of our information and according to the explanationsgiven to us and based on the consideration of the reports of the branch auditors referredto in the Other Matters paragraph below the Bank has in all material respects adequateinternal financial controls over financial reporting and such internal financial controlsover financial reporting were operating effectively as at March 31 2021 based on thecriteria for internal control over financial reporting established by the Bank consideringthe essential components of internal control stated in the Guidance Note on Audit ofInternal Financial Controls Over Financial Reporting issued by the Institute of CharteredAccountants of India.

Other Matters

Our aforesaid report insofar as it relates to the operating effectiveness of internalfinancial controls over financial reporting of 3112 branches is based on the correspondingreports of the respective branch auditors of those branches.

Our opinion is not modified in respect of this matter.

For K C MEHTA AND CO For SRIRAMAMURTHY & CO For RAVI RAJAN & CO LLP
Chartered Accountants Chartered Accountants Chartered Accountants
FR No. 106237W FR No. 003032S FR No. 009073N / N500320
Partner CHIRAG BAKSHI Partner DONDETI TEJA SAGAR Partner JAYANTH A
(M. No. 047164) (M. No. 227878) (M No. 231549)
UDIN: 21047164AAAAEM9291 UDIN: 21227878AAAADO6339 UDIN: 21231549AAAACP5550
M/s. P K F Sridhar & Santhanam LLP M/s. G Natesan & Co
Chartered Accountants Chartered Accountants
FR No. 003990S/S200018 FR No. 002424S
Partner V. KOTHANDARAMAN Partner K MURALI
(M. No. 25973) (M. No. 024842)
UDIN: 21025973AAAAAZ4107 UDIN: 21024842AAAABJ5112
Place : Chennai
Date : 28th May 2021

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