To the Members of The Indian Hotels Company Limited
Report on the Audit of the Standalone Financial Statements
We have audited the standalone financial statements of The Indian Hotels CompanyLimited ("the Company") which comprise the standalone balance sheet as at 31March 2021 and the standalone statement of profit and loss (including other comprehensiveincome) standalone statement of changes in equity and standalone statement of cash flowsfor the year then ended and notes to the standalone financial statements including asummary of significant accounting policies and other explanatory information (hereinafterreferred to as "the standalone financial statements").
In our opinion and to the best of our information and according to the explanationsgiven to us the aforesaid standalone financial statements give the information requiredby the Companies Act 2013 ('the Act') in the manner so required and give a true and fairview in conformity with the accounting principles generally accepted in India of thestate of affairs of the Company as at 31 March 2021 and loss and other comprehensiveincome changes in equity and its cash flows for the year ended on that date.
Basis for Opinion
We conducted our audit in accordance with the Standards on Auditing (SAs) specifiedunder section 143(10) of the Act. Our responsibilities under those SAs are furtherdescribed in the Auditor's Responsibilities for the Audit of the Standalone FinancialStatements section of our report. We are independent of the Company in accordance with theCode of Ethics issued by the Institute of Chartered Accountants of India together with theethical requirements that are relevant to our audit of the standalone financial statementsunder the provisions of the Act 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.
Emphasis of matter
We draw attention to Note 2(d) to the standalone financial statements which describesthe possible effect of uncertainties relating to COVID-19 pandemic on the Company'sfinancial performance as assessed by the Management.
Our opinion is not modified in respect of the above matter.
Key Audit Matters
Key audit matters are those matters that in our professional judgment were of mostsignificance in our audit of the standalone 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.
i. Impact of COVID-19 pandemic on Going Concern
Refer Note 44 - "Going Concern" and Note 2(d) "Estimation related toCOVID-19" of the standalone financial statements
During the year the business of the Company was significantly impacted due toCOVID-19. Significant number of hotels were not operating for the first six months onaccount of restrictions imposed due to lockdowns; with lifting of lockdown restrictionsall the hotels started operating from second half of the year.
Presently various state Governments have imposed restrictions due to the resurgence ofCOVID-19 cases which has significantly impacted business of the Company.
The Company has assessed the impact of COVID-19 on the future cash flow projections.The Company has also prepared a range of scenarios to estimate financing requirements.
In view of the above we identified impact of COVID-19 on going concern as a key auditmatter.
How our audit addressed the key audit matter
Our audit procedures included the following:
Obtained an understanding of the key controls relating to the Company'sforecasting process
Compared the forecasted statement of profit and loss and cash flows with theCompany's business plan approved by the board of directors
Obtained an understanding of key assumptions adopted by the Company in preparingthe forecasted statement of profit and loss and cash flow and assessed the consistencythereof with our expectations based on our understanding of the Company's business
Assessed the forecasted standalone statement of profit and loss and cash flow byconsidering
plausible changes to the key assumptions adopted by the Company
Performed the following procedures as mitigating factors:
- Obtained understanding of new borrowing facilities proposed to be availed includingadditional credit pronounced under government scheme.
- Assessed Government's efforts to counter the impact of resurgence in COVID-19 casesand the impact of the same on future projections;
Assessed disclosures made in the standalone financial statements with regard tothe above. Refer to note 44 and 2(d).
ii. Valuation of Investments
The Company has investments in subsidiaries joint ventures and associates. Theseinvestments are accounted for at cost less any provision for impairment. The Companyevaluates the indicators of impairment of the said investments regularly by reference tothe requirements under Ind AS 36 Impairment of Assets.
The Company carries out impairment assessment for each investment by:
Comparing the carrying value of each investment with the net worth of eachcompany based on latest financial statements
Comparing the performance of the investee companies with projections used forvaluations and approved business plans
The recoverable amounts of the above investments are estimated in order to determinethe extent of the impairment loss. As impairment assessment involves significantassumptions and judgment we regard this as a key audit matter.
Refer to note 6(a) - "Investments" of the standalone financial statements.
How our audit addressed the key audit matter
Our audit procedures included the following:
Assessed the indications of impairment of investments in subsidiaries jointventures and associates. We have also examined the basis of estimates of the recoverableamounts of these investments the assumptions used in making such estimates and theallowance for impairment.
Compared the carrying values of the Company's investment in subsidiariesassociates and joint ventures with their respective net asset values and assessed theperformance and their outlook.
Evaluated key assumptions in the Company's valuation models used to determinerecoverable amount including assumptions of projected EBITDA growth rate room occupancyroom rate projected capital expenditure discount rates. We involved our internalvaluation experts to help us in evaluation of key assumptions and valuation methods. Wealso evaluated the forecasts based on historical performance.
We assessed the related disclosures in Note 6(a) of the standalone financialstatements.
The Company's Management and Board of Directors are responsible for the otherinformation. The other information comprises the information included in the Company'sannual report but does not include the financial statements and our auditors' reportthereon.
Our opinion on the standalone financial statements does not cover the other informationand we do not express any form of assurance 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. If based on thework we have performed we conclude that there is a material misstatement of this otherinformation we are required to report that fact. We have nothing to report in thisregard.
Management's and Board of Directors' Responsibility for the Standalone FinancialStatements
The Company's Management and Board of Directors are responsible for the matters statedin section 134(5) of the Act with respect to the preparation of these standalone financialstatements that give a true and fair view of the state of affairs loss and othercomprehensive income changes in equity and cash flows of the Company in accordance withthe accounting principles generally accepted in India including the Indian AccountingStandards (Ind AS) prescribed under section 133 of the Act. This responsibility alsoincludes maintenance of adequate accounting records in accordance with the provisions ofthe Act for safeguarding of the assets of the Company and for preventing and detectingfrauds and other irregularities; selection and application of appropriate accountingpolicies; making judgments and estimates that are reasonable and prudent; and designimplementation and maintenance of adequate internal financial controls that wereoperating effectively for ensuring the accuracy and completeness of the accountingrecords relevant to the preparation and presentation of the standalone financialstatements that give a true and fair view and are free from material misstatement whetherdue to fraud or error.
In preparing the standalone financial statements the Management and Board of Directorsare 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 Board of Directors either intends to liquidate the Companyor to cease operations or has no realistic alternative but to do so.
The Board of Directors is also responsible for overseeing the Company's financialreporting process.
Auditor's Responsibilities for the Audit of the Standalone Financial Statements
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. Under section 143(3)(i)of the Act we are also responsible for expressing our opinion on whether the Company hasadequate internal financial controls with reference to the financial statements in placeand the operating effectiveness of such controls.
Evaluate the appropriateness of accounting policies used and the reasonablenessof accounting estimates and related disclosures in standalone financial statements made bythe Management and Board of Directors.
Conclude on the appropriateness of the Management and Board of Directors' use ofthe going 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's report tothe related disclosures in the standalone 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 conditions maycause the Company to cease to continue 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 auditors' 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.
Report on Other Legal and Regulatory Requirements
1 As required by the Companies (Auditor's Report) Order 2016 ('the Order') issued bythe Central Government in terms of section 143(11) of the Act we give in "AnnexureA" a statement on the matters specified in the paragraphs 3 and 4 of the Order tothe extent applicable.
2 (A) 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 standalone balance sheet the standalone statement of profit and loss(including other comprehensive income) the standalone statement of changes in equity andthe standalone statement of cash flows dealt with by this report are in agreement with thebooks of account;
(d) in our opinion the aforesaid standalone financial statements comply with theIndian Accounting Standards (Ind AS) prescribed under section 133 of the Act;
(e) on the basis of the written representations received from the directors as on 31March 2021 taken on record by the Board of Directors none of the directors isdisqualified as on 31 March 2021 from being appointed as a director in terms of section164(2) of the Act;
(f) with respect to the adequacy of the internal financial controls with reference tothe financial statements of the Company and the operating effectiveness of such controlsrefer to our separate Report in "Annexure B";
(B) With respect to the other matters to be included in the Auditors' 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 as at 31 March 2021 onits financial position in its standalone financial statements - Refer Note 29 and Note 37to the standalone financial statements;
ii. the Company has made provision as required under the applicable law or accountingstandards for material foreseeable losses if any on long-term contracts includingderivative contracts - Refer Note 17 to the standalone financial statements;
iii. there has been no delay in transferring amounts required to be transferred tothe Investor Education and Protection Fund by the Company during the year ended 31 March2021; and
iv. the disclosures in the standalone financial statements regarding holdings as wellas dealings in specified bank notes during the period from 8 November 2016 to 30 December2016 have not been made in these financial statements since they do not pertain to thefinancial year ended 31 March 2021.
(C) With respect to the matter to be included in the Auditors' Report under section197(16):
We draw attention to Note 40 to the standalone financial statements for the year ended31 March 2021 according to which the managerial remuneration paid/payable to the ManagingDirector and CEO of the Company amounting to Rs 7.23 crores and consequently the totalmanagerial remuneration for the financial year amounting to Rs 7.23 crores exceeds theprescribed limits under Section 197 read with Schedule V to the Act by Rs 5.91 crores. Asper the provisions of the Act the excess remuneration is subject to approval of theshareholders which the Company proposes to obtain in the forthcoming Annual GeneralMeeting. The Ministry of Corporate Affairs has not prescribed other details under Section197(16) which are required to be commented upon by us.
| ||For B S R & Co. LLP |
| ||Chartered Accountants |
| ||Firm's Registration No: 101248W/W-100022 |
| ||Tarun Kinger |
| ||Partner |
|Mumbai ||Membership No: 105003 |
|30 April 2021 ||ICAI UDIN: 21105003AAAABV2898 |
Annexure A to the Independent Auditors' Report
31 March 2021
With reference to the Annexure A referred to in the Independent Auditors' Report to themembers of the Company on the standalone financial statements for the year ended 31 March2021 we report the following:
(i) (a) The Company has maintained proper records showing full particulars includingquantitative details and situation of fixed assets (Property plant and equipments).
(b) The Company has a regular programme of physical verification of its fixed assets(Property plant and equipments) by which all the fixed assets (Property plant andequipments) are verified in a phased manner over a period of three years. In accordancewith this program a portion of the fixed assets (Property plant and equipments) has beenphysical verified by the Management during the year. No material discrepancies have beennoticed on such verification. In our opinion this periodicity of physical verification isreasonable having regard to the size of the Company and the nature of its assets.
(c) According to the information and explanations given to us and on the basis of ourexamination of the records of the Company the title deeds comprising all the immovableproperties of land and buildings are held in the name of the Company as at the balancesheet date except in respect of one commercial / residential building aggregating to Rs0.75 crores (Gross block Rs 1.30 (crores) constructed on the leased land which is in thepossession of the Company acquired pursuant to a scheme of amalgamation of TIFCO HoldingLimited (a wholly owned subsidiary). The lease of the said land has expired in the year2000. Erstwhile TIFCO Holdings Limited has filed a writ Petition in High Court of Mumbaion 15 January 2013 for renewal of lease.
(ii) Inventory has been physically verified by the Management during the year. In ouropinion the frequency of such verification is reasonable. The discrepancies noticed onverification between the physical stocks and the book records were not material and havebeen properly dealt with in books of account.
(iii) According to the information and explanations given to us the Company has notgranted any loans secured
or unsecured to companies firms limited liability partnerships or other partiescovered in the register maintained under section 189 of the Companies Act 2013 (the Act).Accordingly paragraphs 3(iii)(a) (b) and (c) of the Order are not applicable to theCompany.
(iv) In our opinion and according to the information and explanation given to us theCompany has not granted any loans or provided any guarantees or security to the partiescovered under section 185 of the Act. The Company has complied with the provisions ofsection 186 of the Act in respect of the loans given investments and guarantees made. TheCompany has not provided any security to the parties covered under section 186 of the Act.
(v) In our opinion and according to the information and explanations given to us theCompany has not accepted deposits as per the directives issued by the Reserve Bank ofIndia and the provisions of sections 73 to 76 or any other relevant provisions of the Actand the rules framed thereunder. Accordingly paragraph 3(v) of the Order is notapplicable to the Company.
(vi) The Central Government has not prescribed maintenance of cost records undersection 148(1) of the Act. Accordingly paragraph 3(vi) of the Order is not applicable tothe Company.
(vii) (a) According to the information and explanations
given to us and on the basis of our examination of the records of the Company amountsdeducted / accrued in the books of account in respect of undisputed statutory duesincluding provident fund employees state insurance income-tax duty of customs valueadded tax goods and service tax cess and other material statutory dues have beengenerally regularly deposited during the year with the appropriate authorities.
According to the information and explanations given to us no undisputed amountspayable in respect of provident fund employees' state insurance income-tax duty ofcustoms value added tax goods and service tax cess and other material statutory dueswere in arrears as at 31 March 2021 for a period of more than six months from the datethey became payable.
Annexure A to the Independent Auditors' Report
31 March 2021
(b) According to the information and explanations given to us there are no dues ofincome-tax sales tax service tax duty of customs and value added tax and goods andservice tax as at 31 March 2021 which have not been deposited with the appropriateauthorities on account of any dispute except as stated below:
|Name of Act ||Nature of Dues ||Amount Demanded ||Amount not Deposited Under Disputes ||Period to which amount relates ||Forum where dispute is pending |
|Sales Tax and Value Added ||Tax Penalty and Interest ||20.30 ||18.84 ||2005 - 2009 to 2010 - 2011 ||Deputy Commissioner |
|Tax || ||1.54 ||0.88 ||2011 - 2012 to 2015 - 2016 ||Additional Commissioner |
| || ||0.04 ||0.04 ||1994 - 1995 ||Commissioner |
| || ||1.71 ||1.61 ||2011 - 2012 ||Commissioner |
| || ||3.08 ||2.57 ||2003-2004 20072008 2008-2009 2011-2012 to 2016-2017 ||Deputy Commissioner |
| || ||9.46 ||8.80 ||2012-2013 to 2015-2016 ||Commissioner |
|The Income Tax Act 1961 ||Tax Penalty and Interest ||25.16 ||5.01 ||2007 - 2008 2012 - 2013 2013 - 2014 2016 - 2017 2017- 2018 ||Commissioner (Appeals) |
| || ||2.21 ||2.21 ||2012 - 2013 2010 - 2011 2012 - 2013 2013 - 2014 ||Assessing Officer |
| || ||184.94 ||180.37 ||2010 - 2011 2012 - 2013 2014 - 2015 ||Appellate Tribunal |
|The Finance Act 1994 ||Service Tax Penalty and ||1.19 ||1.01 ||2008 - 2009 to 2009-2010 ||Joint Commissioner |
| ||Interest ||0.15 ||0.15 ||2012-2015 ||Assistant Commissioner of Service Tax |
| || ||13.53 ||12.51 ||2014- 2015 to 2015- 2016 ||Customs Excise and Service tax Appellate Tribunal |
(viii) In our opinion and according to the information and explanations given to usthe Company has not defaulted in repayment of loans to banks financial institutions anddues to debenture holders. The Company did not have any outstanding dues to governmentduring the year.
(ix) According to the information and explanations given to us the term loans havebeen applied by the Company during the year for the purposes for which they were raised.The Company has not raised any moneys by way of initial public offer or further publicoffer (including debt instruments) during the year.
(x) According to the information and explanations given to us no fraud by the Companyand no material fraud on the Company by its officers or employees has been noticed orreported during the course of our audit.
(xi) According to the information and explanations given to us and based on ourexamination of the records of the Company the Company has paid / provided for managerialremuneration in accordance with the requisite approvals mandated by the provisions ofSection 197 read with Schedule V to the Act for the year ended 31 March 2021 except forRs 5.91 crores of remuneration paid / payable to its Managing Director and CEO which is inexcess of the limits prescribed by under Section 197 read with Schedule V of the Act. Asper the provisions of the Act the excess remuneration is subject to approval of theshareholders which the Company proposes to obtain in the forthcoming Annual GeneralMeeting.
(xii) In our opinion and according to the information and explanations given to us theCompany is not a Nidhi company and the Nidhi Rules 2014 are not applicable to it.Accordingly paragraph 3(xii) of the Order is not applicable to the Company.
(xiii) According to the information and explanations given to us and based on ourexamination of the records of the Company transactions with the related parties are incompliance with sections 177 and 188 of the Act. The details of such related partytransactions have been disclosed in the standalone financial statements as required underIndian Accounting Standard (Ind AS) 24 - Related Party Disclosures.
(xiv) According to the information and explanations given to us and based on ourexamination of the records preferential allotment or private placement of shares or fullyor partly convertible debentures during the year. Accordingly paragraph 3(xiv) of theOrder is not applicable to the Company.
(xv) According to the information and explanations given to us and based on ourexamination of the records of the Company the Company has not entered into any noncashtransactions with directors or persons connected with them. Accordingly paragraph 3(xv)of the Order is not applicable to the Company.
(xvi) In our opinion and according to the information and explanations given to us theCompany is not required to be registered under section 45-IA of the Reserve Bank of IndiaAct 1934. Accordingly paragraph 3(xvi) of the Order is not applicable to the Company.
| ||For B S R & Co. LLP |
| ||Chartered Accountants |
| ||Firm's Registration No: 101248W/W-100022 |
| ||Tarun Kinger |
| ||Partner |
|Mumbai 30 April 2021 ||Membership No: 105003 ICAI UDIN: 21105003AAAABV2898 |
Annexure B to the Independent Auditors' Report
31 March 2021
(Referred to in our report of even date)
Report on the internal financial controls with reference to the aforesaid standalonefinancial statements under clause (i) of sub-section 3 of section 143 of the CompaniesAct 2013
(Referred to in paragraph 2(A)(f) under 'Report on Other Legal and RegulatoryRequirements' section of our report of even date)
We have audited the internal financial controls with reference to financial statementsof The Indian Hotels Company Limited ("the Company") as of 31 March 2021 inconjunction with our audit of the standalone financial statements of the Company for theyear ended on that date.
In our opinion the Company has in all material respects adequate internal financialcontrols with reference to financial statements and such internal financial controls wereoperating effectively as at 31 March 2021 based on the internal financial controls withreference to financial statements criteria established by the Company considering theessential components of internal control stated in the Guidance Note on Audit of InternalFinancial Controls Over Financial Reporting issued by the Institute of CharteredAccountants of India (the "Guidance Note").
Management's Responsibility for Internal Financial Controls
The Company's Management and the Board of Directors are responsible for establishingand maintaining internal financial controls based on the internal financial controls withreference to financial statements criteria established by the Company considering theessential components of internal control stated in the Guidance Note. 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 safeguarding ofits 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 (hereinafter referred to as"the Act").
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 and the Standards on Auditing prescribed undersection 143(10) of the Act to the extent applicable to an audit of internal financialcontrols with reference to financial statements. Those Standards and the Guidance Noterequire that we comply with ethical requirements and plan and perform the audit to obtainreasonable assurance about whether adequate internal financial controls with reference tofinancial statements were established and maintained and whether such controls operatedeffectively in all material respects.
Our audit involves performing procedures to obtain audit evidence about the adequacy ofthe internal financial controls with reference to financial statements and their operatingeffectiveness. Our audit of internal financial controls with reference to financialstatements included obtaining an understanding of such internal financial controlsassessing the risk that a material weakness exists and testing and evaluating the designand operating effectiveness of internal control based on the assessed risk. The proceduresselected depend on the auditor's judgement including the assessment of the risks ofmaterial misstatement of the standalone financial statements whether due to fraud orerror.
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 withreference to financial statements.
Meaning of Internal Financial controls with Reference to Standalone FinancialStatements
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 include those policies and procedures that (1)pertain to the maintenance of records that in reasonable detail accurately and fairly
reflect 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 StandaloneFinancial Statements
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 controls with reference to financial statements may become inadequatebecause of changes in conditions or that the degree of compliance with the policies orprocedures may deteriorate.
| ||For B S R & Co. LLP Chartered Accountants Firm's Registration No: 101248W/W-100022 |
|Mumbai 30 April 2021 ||Tarun Kinger Partner Membership No: 105003 |
ICAI UDIN: 21105003AAAABV2898