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Indian Toners & Developers Ltd.

BSE: 523586 Sector: Industrials
NSE: N.A. ISIN Code: INE826B01018
BSE 00:00 | 03 Feb 188.90 0.05
(0.03%)
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NSE 05:30 | 01 Jan Indian Toners & Developers Ltd
OPEN 187.00
PREVIOUS CLOSE 188.85
VOLUME 1344
52-Week high 219.00
52-Week low 145.25
P/E 9.22
Mkt Cap.(Rs cr) 205
Buy Price 0.00
Buy Qty 0.00
Sell Price 0.00
Sell Qty 0.00
OPEN 187.00
CLOSE 188.85
VOLUME 1344
52-Week high 219.00
52-Week low 145.25
P/E 9.22
Mkt Cap.(Rs cr) 205
Buy Price 0.00
Buy Qty 0.00
Sell Price 0.00
Sell Qty 0.00

Indian Toners & Developers Ltd. (INDIANTONERS) - Auditors Report

Company auditors report

TO THE MEMBERS OF INDIAN TONERS AND DEVELOPERS LIMITED

I. Report on the Audit of Standalone financial statements for the year ended 31stMarch 2022

1. Opinion

A. We have audited the Standalone financial statements of INDIAN TONERS ANDDEVELOPERS LIMITED ("the Company") which comprise the Balance Sheet as atMarch 312022 and the Statement of Profit and Loss (including Other ComprehensiveIncome) Statement of Changes in Equity and Statement of Cash Flows for the year thenended and notes to standalone financial statements including a summary of the significantaccounting policies and other explanatory information (hereinafter referred to as"the Standalone financial statements").

B. 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 trueand fair view in conformity with the accounting principles generally accepted in India ofthe state of affairs of the Company as at March 31 2022 and its Profit othercomprehensive income changes in equity and its cash flows for the year ended on thatdate.

2. 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 Standards 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 (ICAI) togetherwith the independence requirements that are relevant to our audit of the standalonefinancial statements under the provisions of the Act and the Rules made thereunder and wehave fulfilled our other ethical responsibilities in accordance with these requirementsand the Code of Ethics. We believe that the audit evidence we have obtained is sufficientand appropriate to provide a basis for our audit opinion on the Standalone financialstatements.

3. 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. We have determined that there are no key audit mattersto be communicated in our report.

4. Information Other than the Standalone financial statements and Auditor's Reportthereon

A. The Company's Board of Directors is responsible for the preparation of the otherinformation. The other information comprises the information included in the ManagementDiscussion and Analysis Board's Report including Annexures to Board's Report BusinessResponsibility Report Corporate Governance and Shareholder's Information but does notinclude the Standalone financial statements and our auditor's report thereon.

Our opinion on the standalone financial statements does not cover the other informationand we do not express any form of assurance conclusion thereon.

B. In connection with our audit of the standalone financial statements ourresponsibility is to read the other information and in doing so consider whether theother information is materially inconsistent with the Standalone financial statements orour knowledge obtained during the course of our audit or otherwise appears to bematerially misstated. If based on the work we have performed we conclude that there is amaterial misstatement of this other information we are required to report that fact. Wehave nothing to report in this regard.

5. Responsibilities of Management and Those Charged with Governance for the Standalonefinancial statements

A. 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 Standalone financial statementsthat give a true and fair view of the financial position financial performance othercomprehensive income changes in equity and cash flows of the Company in accordance withthe accounting principles generally accepted in India including Indian AccountingStandards (Ind AS) specified under section 133 of company Act. This responsibility alsoincludes maintenance of adequate accounting records in accordance with the provisions ofthe Act for safeguarding the assets of the Company and for preventing and detecting fraudsand other irregularities; selection and application of appropriate accounting policies;making judgments and estimates that are reasonable and prudent; and design implementationand maintenance of adequate internal financial controls that were operating effectivelyfor ensuring the accuracy and completeness of the accounting records relevant to thepreparation and presentation of the standalone financial statements that give a true andfair view and are free from material misstatement whether due to fraud or error.

B. In preparing the Standalone financial statements management is responsible forassessing the Company'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 Company or to cease operations or has norealistic alternative but to do so.

Those Board of Directors are responsible for overseeing the Company's with reference tostandalone financial statements process.

6. Auditor's Responsibilities for the Audit of the Standalone financial statements

A. 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.

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

i) Identify and assess the risks of material misstatement of the standalone 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.

ii) Obtain an understanding of internal financial controls relevant to the audit inorder to design audit procedures that are appropriate in the circumstances. Under section143(3)(i) of the Act we are also responsible for expressing our opinion on whether theCompany has adequate internal financial controls system in place and the operatingeffectiveness of such controls.

iii) Evaluate the appropriateness of accounting policies used and the reasonableness ofaccounting estimates and related disclosures made by management.

iv) Conclude on the appropriateness of management's use of the going concern basis ofaccounting 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 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 Company to cease tocontinue as a going concern.

v) Evaluate the overall presentation structure and content of the Standalone financialstatements including the disclosures and whether the Standalone financial statementsrepresent the underlying transactions and events in a manner that achieves fairpresentation.

C. 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.

D. 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.

E. 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.

II. Report on Other Legal and Regulatory Requirements

1. As required by the Companies (Auditor's Report) Order 2020 ("the Order")issued by the Central Government in terms of Section 143(11) of the Act we give in "AnnexureA" a statement on the matters specified in paragraph 3 and 4 of the Order to theextent applicable.

2. (A) As required by Section 143(3) of the Act based on our audit we report that:

a. We have sought and obtained all the information and 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 Statement of Changes in Equity and the Statement of Cash Flow dealt with by thisReport are in agreement with the relevant books of account;

d. In our opinion the aforesaid standalone financial statements comply with the Ind ASspecified under Section 133 of the Act.

e. On the basis of the written representations received from the directors as on March31 2022 taken on record by the Board of Directors none of the directors is disqualifiedas on March 31 2022 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 tostandalone financial statements of the Company and the operating effectiveness of suchcontrols refer to our separate Report in "Annexure B".

(B) 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 does not have any pending litigation which would impact its financialposition in its Standalone financial statements as at 31st March 2022.

ii) The Company did not have long-term contracts including derivative contracts whichwas outstanding as at 31St March 2022.

iii) There has been no delay in transferring amounts required to be transferred tothe Investor Education and Protection Fund by the Company.

iv)(a) The management has represented that to the best of its knowledge and belief nofunds have been advanced or loaned or invested (either from borrowed funds or sharepremium or any other sources or kind of funds) by the Company to or in any other personsor entities including foreign entities ("Intermediaries") with theunderstanding whether recorded in writing or otherwise that the Intermediary shall:

• directly or indirectly lend or invest in other persons or entities identified inany manner whatsoever ("Ultimate Beneficiaries") by or on behalf of the Companyor

• Provide any guarantee security or the like to or on behalf of the UltimateBeneficiaries.

(b) The management has represented that to the best of its knowledge and belief nofunds have been received by the Company from any persons or entities including foreignentities ("Funding Parties") with the understanding whether recorded inwriting or otherwise that the Company shall:

• directly or indirectly lend or invest in other persons or entities identifiedin any manner whatsoever ("Ultimate Beneficiaries") by or on behalf of theFunding Party or Provide any guarantee security or the like from or on behalf of theUltimate Beneficiaries.

(c) Based on such audit procedures as considered reasonable and appropriate in thenothing has come to our notice that has caused us to believe that the representationsunder sub clause (iv) (a) and (iv) (b) contain any material mis-statement.

v) The dividend declared or paid during the year by the company is in compliance withsection 123 of the Act.

(C) With respect to the other matters to be included in the Auditor's Report inaccordance with the requirements of section 197(16) of the Act:

In our opinion and to the best of our information and according to the explanationsgiven to us the remuneration paid by the Company to its directors during the year is inaccordance with the provisions of section 197 of the Act.

FOR M.L. GARG & CO.
CHARTERED ACCOUNTANTS
FRN 001604N
M.L. GARG)
PARTNER
M.NO. 008850
PLACE: NEW DELHI UDIN: 22008850AJRZEZ1822
DATE : 27th MAY 2022

ANNEXURE "A" TO THE INDEPENDENT AUDITOR'S REPORT

(Referred to in paragraph II point 1 under "Report on Other Legal and RegulatoryRequirements" section of our report to the members of INDIAN TONERS AND DEVELOPERSLIMITED of even date)

i)(a) The Company has maintained proper records showing full particulars includingquantitative details and situation of property plant and equipment.

(b) The Company has maintained proper records showing full particulars of IntangibleAssets

(c) As explained to us physical verification of property plant and equipment has beencarried out by the company and no material discrepancies were noticed on suchverification. In our opinion this periodicity and manner of physical verification isreasonable having regard to the size of the company and the nature of its assets.

(d) According to the information and explanations given to us title deeds of immovableproperties of the company are held in the name of the Company.

(e) According to the information and explanations given to us and on the basis of ourexamination of the records of the Company the Company has not revalued its PropertyPlant and Equipment (including Right of use assets) or intangible assets during the year.

(f) According to information and explanations given to us and on the basis of ourexamination of the records of the Company there are no proceedings initiated or pendingagainst the Company for holding any benami property under the Prohibition of BenamiProperty Transactions Act 1988 and rules made thereunder.

ii) (a) The inventories (except goods in transit) have been physically verified duringthe year by the management at reasonable intervals. In our opinion and according to theinformation and explanations given to us the coverage and procedure of such verificationby the Management is appropriate having regard to the size of the Company and the natureof its operations. No discrepancies of 10% or more in the aggregate for each class ofinventories were noticed on such physical verification of inventories when compared withbooks of account.

(b) According to the information and explanations given to us and on the basis of ourexamination of the records of the Company the Company has not been sanctioned workingcapital facility limits in excess of INR five crores from banks during the year hencethis clause is not applicable.

iii) According to the information and explanations given to us and on the basis of ourexamination of the records of the Company the Company has not made any investmentsprovided guarantee or security or granted any loans or advances in the nature of loanssecured or unsecured to companies firms limited liability partnerships or any otherparties during the year. Accordingly paragraph of 3(iii)(a) to 3(iii) (f) of the Orderare not applicable to the Company.

iv) According to the information and explanation given to us the company has noInvestment Loans and guarantees or security which required compliance of provisions ofsection 185 and 186 of the Companies Act 2013 and hence paragraph of 3 (iv) of the Orderis not applicable to the Company.

(iv) The Company has not accepted any deposits or amounts which are deemed to bedeposits from the public during the year and hence paragraph 3(v) of the Order is notapplicable to the Company.

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 opinion that prima faciethe prescribed accounts and records have been made and maintained. However we have notmade a detailed examination of the records with a view to determine whether they areaccurate or complete.

vii) (a) According to the records examined by us the Company is generally regular indepositing with appropriate authorities undisputed statutory dues including ProvidentFund Employees State Insurance Income Tax Goods & Service Tax Duty Of CustomDuty Of Excise Cess and other statutory dues wherever applicable.

According to the information and explanations given to us no undisputed amountspayable in respect of Provident Fund Income Tax Duty Of Customs Goods and Service TaxCess and other material statutory dues were in arrears as at 31st March 2022 for a periodof more than six months from the date they became payable.

(b) According to the records and information and explanations given to us and therecords of the company examined by us there were no dues in respect of Income Tax SalesTax Service Tax Goods & Service Tax Duty of Customs Duty of Excise Value AddedTax Cess and other statutory dues which have not been deposited on account of disputes.

(viii) According to the information and explanations given to us and on the basis ofour examination of the records of the Company the Company has not surrendered ordisclosed any transactions previously unrecorded as income in the books of account inthe tax assessments under the Income Tax Act 1961 as income during the year.

(ix) (a) According to the information and explanations given to us and on the basis ofour examination of the records of the Company the Company has not defaulted in repaymentof loans and borrowing or in the payment of interest thereon to banks during the year. TheCompany has not taken any loans or borrowings from financial institutions and Government

(b) According to the information and explanations given to us and on the basis of ourexamination of the records of the Company the Company has not been declared a willfuldefaulter by any bank or financial institution or government or government authority.

(c) In our opinion and according to the information and explanations given to us theCompany has not obtained term loans during the year. Accordingly clause 3(ix) (c) is notapplicable.

(d) According to the information and explanations given to us and on an overallexamination of the balance sheet of the company we report that no funds raised onshort-term basis have been used for long-term purposes by the company.

(e) According to the information and explanations given to us and on an overallexamination of the balance sheet of the company the company has not taken any funds froman entity or person on account of or to meet the obligations of its subsidiariesassociates or joint ventures.

(f) According to the information and explanations given to us and procedures performedby us we report that the company has not raised loans during the year on the pledge ofsecurities held in its subsidiaries joint ventures or associate companies (as definedunder the Act).

(x) (a) The Company has not raised any moneys by way of initial public offer or furtherpublic offer (including debt instruments) Accordingly clause 3(x)(a) of the Order is notapplicable.

(b) According to the information and explanations given to us and on the basis of ourexamination of the records of the Company the Company has not made any preferentialallotment or private placement of shares or fully or partly convertible debentures duringthe year. Accordingly clause 3(x)(b) of the Order is not applicable.

(xi)(a) Based on examination of the books and records of the Company and according tothe information and explanations given to us no fraud by the Company or on the Companyhas been noticed or reported during the course of the audit

(b) According to the information and explanations given to us no report undersub-section (12) of Section 143 of the Act has been filed by the auditors in Form ADT-4 asprescribed under rule 13 of Companies (Audit and Auditors) Rules 2014 with the CentralGovernment.

(c) As represented to us by the management there are no whistle blower complaintsreceived by the Company during the year.

(xii) The Company is not a Nidhi Company and hence 3 (xii) of the Order is notapplicable to the Company.

(xiii) As per the information and explanations and records made available by themanagement of the company and audit procedure performed for the related partiestransaction entered during the year the company has complied with the provisions of sec177 and 188 of the act wherever applicable. As explained as per records and details madeavailable to us such related parties transactions have been disclosed in the note to thestandalone financial statements as required by the applicable Ind-AS.

(xiv) (a) Based on information and explanations provided to us and our auditprocedures in our opinion the Company has an internal audit system commensurate with thesize and nature of its business.

(b) We have considered the internal audit reports of the Company issued till date forthe period under audit.

(xv) During the year the Company has not entered into any non-cash transaction withDirector or person connected with him covered within the meaning of Section 192 of theAct Hence paragraph 3 (xv) of the Order is not applicable to the Company.

(xvi) (a) The Company is not required to be registered under Section 45-IA of theReserve Bank of India Act 1934. Accordingly clause 3(xvi)(a) of the Order is notapplicable.

(b) The Company is not required to be registered under Section 45-IA of the ReserveBank of India Act 1934. Accordingly clause 3(xvi)(b) of the Order is not applicable.

(c) The Company is not a Core Investment Company (CIC) as defined in the regulationsmade by the Reserve Bank of India. Accordingly clause 3(xvi)(c) of the Order is notapplicable.

(d) According to the information and explanation given to us by the management theGroup does not have any Core Investment Company (CIC) as part of the Group as per thedefinition of Group contained in the Core Investment Companies (Reserve Bank) Directions2016 and hence the reporting under clause (xvi)(d) of the Order is not applicable.

(xvii) The Company has not incurred any cash losses in the financial year and in theimmediately preceding financial year.

(xviii) There has been no resignation of the statutory auditors during the year andaccordingly this clause is not applicable / paragraph 3(xviii) of the Order is notapplicable.

(xix) On the basis of the financial ratios ageing and expected dates of realization offinancial assets and payment of financial liabilities other information accompanying thestandalone financial statements and our knowledge of the Board of Directors and Managementplans and based on our examination of the evidence supporting the assumptions nothing hascome to our attention which causes us to believe that any material uncertainty exists ason the date of the audit report indicating that Company is not capable of meeting itsliabilities existing at the date of balance sheet as and when they fall due within aperiod of one year from the balance sheet date. We however state that this is not anassurance as to the future viability of the Company. We further state that our reportingis based on the facts up to the date of the audit report and we neither give any guaranteenor any assurance that all liabilities falling due within a period of one year from thebalance sheet date will get discharged by the Company as and when they fall due.

(xx) In our opinion and according to information and explanation given to us there isno unspent amount under sub-section (5) of Section 135 of the Companies Act 2013 pursuantto any projects. Accordingly clauses 3(xx)(a) and 3(xx)(b) of the Order are notapplicable.

FOR M.L. GARG & CO.
CHARTERED ACCOUNTANTS
FRN 001604N
(M.L. GARG)
PARTNER
M.NO. 008850
PLACE : NEW DELHI
DATE : 27th MAY 2022

ANNEXURE "B" TO THE INDEPENDENT AUDITOR'S REPORT

(Referred to in paragraph II point 2 A (f) under "Report on Other Legal andRegulatory Requirements" section of our report to the members of INDIAN TONERS ANDDEVELOPERS LIMITED of even date)

Report on the Internal Financial Controls With reference to standalone financialstatements under Clause (i) of Sub-section 3 of Section 143 of the Companies Act 2013("the Act")

We have audited the internal financial controls with reference to standalone financialstatements of INDIAN TONERS AND DEVELOPERS LIMITED ("the Company") as ofMarch 31 2022 in conjunction with our audit of the standalone financial statements of theCompany for the year ended on that date.

Management's Responsibility for Internal Financial Controls

The Company's management and Board of Directors are responsible for establishing andmaintaining internal financial controls based on the internal control with reference tothe standalone 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 (the "Guidance Note") issued by theInstitute of Chartered Accountants of India (‘ICAI'). These responsibilities includethe design implementation and maintenance of adequate internal financial controls thatwere operating effectively for ensuring the orderly and efficient conduct of its businessincluding adherence to Company'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 Companies Act 2013.

Auditor's Responsibility

Our responsibility is to express an opinion on the Company's internal financialcontrols with reference to the standalone financial statements based on our audit. Weconducted our audit in accordance with the Guidance Note and the Standards on Auditingissued by ICAI and deemed to be prescribed under section 143(10) of the Companies Act2013 to the extent applicable to an audit of internal financial controls both applicableto an audit of Internal Financial Controls and both issued by the Institute of CharteredAccountants of India. Those Standards and the Guidance Note require that we comply withethical requirements and plan and perform the audit to obtain reasonable assurance aboutwhether adequate internal financial controls with reference to the standalone financialstatements was established and maintained and if such controls operated effectively in allmaterial respects.

Our audit involves performing procedures to obtain audit evidence about the adequacy ofthe internal financial controls system with reference to the standalone financialstatements and their operating effectiveness. Our audit of internal financial controlswith reference to the standalone financial statements included obtaining an understandingof internal financial controls with reference to the standalone financial statementsassessing 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 systemwith reference to the standalone financial statements.

Meaning of Internal Financial Controls with reference to the standalone financialstatements

A company's internal financial control with reference to the standalone financialstatements is a process designed to provide reasonable assurance regarding the reliabilityof financial reporting and the preparation of standalone financial statements for externalpurposes in accordance with generally accepted accounting principles. A company's internalfinancial control with reference to the standalone financial statements includes thosepolicies and procedures that (1) pertain to the maintenance of records that in reasonabledetail accurately and fairly reflect the transactions and dispositions of the assets ofthe company; (2) provide reasonable assurance that transactions are recorded as necessaryto permit preparation of standalone financial statements in accordance with generallyaccepted accounting principles and that receipts and expenditures of the company arebeing made only in accordance with authorisations of management and directors of thecompany; and (3) provide reasonable assurance regarding prevention or timely detection ofunauthorised acquisition use or disposition of the company's assets that could have amaterial effect on the standalone financial statements.

Inherent Limitations of Internal Financial Controls with reference to the standalonefinancial statements

Because of the inherent limitations of internal financial controls with reference tothe standalone financial statements including the possibility of collusion or impropermanagement override of controls material misstatements due to error or fraud may occurand not be detected. Also projections of any evaluation of the internal financialcontrols with reference to the standalone financial statements to future periods aresubject to the risk that the internal financial control with reference to the standalonefinancial statements may become inadequate because of changes in conditions or that thedegree of compliance with the policies or procedures may deteriorate.

Opinion

In our opinion to the best of our information and according to the explanations givento us the Company has in all material respects an adequate internal financial controlssystem with reference to the standalone financial statements and such internal financialcontrols with reference to the standalone financial statements were operating effectivelyas of March 312022 based on the internal financial controls with reference to thestandalone 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.

FOR M.L. GARG & CO.
CHARTERED ACCOUNTANTS
FRN 001604N
(M.L. GARG)
PARTNER
M.No. 008850
PLACE : NEW DELHI
DATE : 27th May 2022

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