To The Members of
Jainex Aamcol Limited
Report on Audit of the Standalone Ind AS Financial Statements
We have audited the standalone financial statements of Jainex AamcolLimited ("the Company") which comprise the Balance Sheet as at 31st March2020 the statement of Profit and Loss (including other Comprehensive Income) theStatement of Changes in Equity and the Statement of Cash Flows for the year then endedand notes to the financial statements including a summary of significant accountingpolicies and other explanatory information.
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 Companies Act 2013as amended ('the Act") in the mannerso required and give a true and fair view in conformity with the Indian AccountingStandards prescribed under section 133 of the Act read with Companies (Indian AccountingStandards) Rules 2015 as amended ("IND AS") and other accounting principlesgenerally accepted in India of the state of affairs of the Company as at March 31 2020its loss (including other comprehensive income) its statement of changes in equity andits Cash Flows for the year ended on that date.
Basis for Opinion
We conducted our audit in accordance with the Standards on Auditing(SAs) specified under section 143(10) of the Act. Our responsibilities under thoseStandards are further described in the Auditor's Responsibilities for the Audit of theFinancial Statements section of our report. We are independent of the Company inaccordance with the Code of Ethics issued by the Institute of Chartered Accountants ofIndia (ICAI) together with the ethical requirements that are relevant to our audit of thefinancial statements under the provisions of the Act and the Rules made thereunder andwe have fulfilled our other ethical responsibilities in accordance with these requirementsand the Code of Ethics.
We believe that the audit evidence we have obtained is sufficient andappropriate to
provide a basis for our audit opinion on the Ind AS financialstatements'.
Key Audit Matters
Key audit matters are those matters that in our professional judgmentwere of most significance in our audit of the Ind AS financial statements of the currentperiod. These matters were addressed in the context of our audit of theInd AS financialstatements as a whole and in forming our opinion thereon and we do not provide aseparate opinion on these matters. For each matter below our description of how auditaddressed the matter is provided in the context.
We have determined the matters described below to be the key auditmatters to be communicated in our report. We have fulfilled the responsibilities describedin the Auditor's responsibilities for the audit of the standalone Ind AS financialstatements section of our report including in relation to these matters. Accordingly ouraudit included the performance of procedures designed to respond to our assessment of therisks of material misstatement of the standalone Ind AS financial statements. The resultsof our audit procedures including the procedures performed to address the matters belowprovide the basis for our audit opinion on the accompanying standalone Ind AS financialstatements.
|Key Audit Matters ||Auditor's response |
|1. Actuarial valuation provisions of arrears and funding of Gratuity under Defined Benefit Plan. || |
|The company's Employees Gratuity Fund Scheme is managed by the LIC of India as defined benefit plan. The present value of obligations based on past experience and actual valuation done by LIC read with the compliance of applicable IND AS in this regard has been considered and provided in the financial statements subject however to funding and payment of arrears to LIC as reflected in the company's financial statements Note No. 30item (8)(b)(iii).Since the valuation of gratuity is done by LIC with their vast experience in the field at actuals hence no third party actuarial valuation is taken as the management is of the view that the company has made provision at actuals which in their view is generally higher than the actuarial valuation if taken. ||1. We have performed procedure to ensure that the provision for gratuity is adequately made including the year/s upto the financial year under audit as per the computation made by the company under the Payment of Gratuity Act as amended from time to time vis--vis the statement/computation of gratuity provided by LIC. |
| ||2. The company is in arrear of Rs. 58.55 lakhs upto FY 2020 for funding to LIC. |
| ||3. We assessed the disclosures in accordance with IND AS 19. |
|2. Actuarial valuation and funding of leave salary || |
|The company has provided for the actual leave encashment liability as per company rules at the balance sheet date based on permissible accumulated leave balance of the employees at last salary drawn. Since leave encashment liability at actual is fully provided no actuarial valuation is considered necessary by the management. However provision is made for leave encashment during the year and unpaid liability at year end is Rs. 19.93lakhs. ||1. We have performed procedure to ensure that the provision for leave salary (encashment) is adequately made including the year/s upto the financial year under audit as per the actual computations made as per company rules for payment of leave salary at actuals and therefore no actuarial valuation is considered necessary by the management. |
| ||2. The unpaid liability at the year end is of Rs. 19.93 lakhs upto FY 2020. |
| ||3. We assessed the disclosures in accordance with IND AS 19. |
|3. Impairment of Assets || |
|Impairment of assets has been recognized and losses where ever applicable has been charged to Profit & Loss account. ||1. Our audit procedures included company's accounting policies with respect to impairment in accordance with IND AS 36 "Impairment of Assets". |
|As of each balance sheet date the carrying amount of assets is tested for impairment so as to determine; the provision for impairment loss if any required or the reversal if any required or impairment has been recognized in previous year. ||2. We performed test of controls over impairment process through i n s p e c t i o n o f e v i d e n c e o f performance of these controls. |
| ||3. We performed the following tests of details: |
| ||a) We obtained the management's impairment assessment. |
| ||b) We have obtained and evaluated the technical and performance analysis. |
| ||4. We accordingly assessed the disclosures in accordance with IND AS 36 "Impairment of Assets" |
|4. Recognition of Tax Credits. || |
|a) Deferred Tax Assets of Rs. 24.47 lakhs || |
|Current tax is determined as the amount of tax payable in respect of taxable income for the year as per applicable tax rates and laws. Deferred tax is recognized subject to the consideration of prudence in respect of deferred tax assets on timing differences being the difference between taxable income and accounting income that originates in one period and capable of reversal in one or more subsequent periods. ||1.Our audit procedures included company's accounting policies with respect to recognition of tax credits/debits in accordance with IND AS 12 " Income Taxes" |
|b) Minimum Alternate Tax (MAT) credit. ||2.We performed test of controls over recognition of tax credits/debits through inspection of evidence of performance of these controls. |
|The company has recognized Minimum Alternate Tax (MAT) credit receivable of Rs. 33.45 lakhs as at 31st March 2020. ||3. We involved our tax consultant who evaluated the tax positions by comparing it with prior years and past precedents. |
| ||4. We discussed the future business plans and financial projections with the company. |
| ||5.We assessed the management's long term financial projections and the key assumptions used in the projections by comparing it to approved business plans and projections. |
| ||6. We assessed the disclosures in accordance with IND AS 12 "Income Taxes" |
|5. Company Secretary ||Audit procedure performed |
|The company had appointed a qualified company secretary pursuant to the provisions of Section 2(24) 2(51) and Section 203 of the Companies Act 2013 read with Companies (Appointment and Remuneration Managerial Personnel) Rules 2014 w.e.f. 30th April 2019 and had filed necessary forms on MCA portion 16/05/2019. However the said appointee resigned wef 05-08-2019 and since then the company had no qualified Company Secretary as required under Section 203(1)(ii) of Companies Act 2013. The company however has been making efforts to appoint a company secretary but has not been able to source the suitable candidate till date. However the company in the meantime; has been engaging the services of qualified professional company secretaries for day to day and periodical statutory compliances under the Companies Act. ||1. We have been explained that company has been making efforts to appoint a company secretary but is not able to source the suitable candidate till date. However the company in the meantime has been engaging the services of qualified practicing company secretaries for its day to day and statutory compliances under the Companies Act and other statutory/ SEBI laws. |
Management's Responsibility for the Standalone Financial Statements
The Company's Board of Directors is responsible for the preparation andpresentation of these Ind As financial statements in terms of requirements of the Act thatgive a true and fair view of the financial position financial performance including othercomprehensive income changes in equity and cash flows of the Company in accordance withthe accounting principles generally accepted in India including the Ind AS AccountingStandards (Ind AS)(specified under section 133 of the Act read with Companies (IndianAccounting Standards) Rules 2015as amended. This responsibility also includes maintenanceof adequate accounting records in accordance with the provisions of the Act forsafeguarding of the assets of the Company and for preventing and detecting frauds andother irregularities; selection and application of appropriate implementation andmaintenance of 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 Ind ASfinancial statements that give a true and fair view and are free from materialmisstatement whether due to fraud or error which have been used for the purpose of thepreparation of the Ind AS financial statements by the Directors of the Company asaforesaid.
In preparing the Ind AS financial statements the Board of Directors ofthe company is responsible for assessing the ability to continue as a going concerndisclosing as applicable matters related to going concern and using the going concernbasis of accounting unless management either intends to liquidate the company or to ceaseoperations or has no realistic alternative but to do so.
The Board of Directors is also responsible for overseeing the Company'sfinancial reporting process of the Company.
Other Information such as "Information Other than the FinancialStatements and Auditor's Report Thereon
The Company's Board of Directors is responsible for the otherinformation. The other information comprises the information included in the AnnualReport but does not include the consolidated Ind AS financial statements and ourauditor's report thereon.
Our opinion on the Ind AS financial statements does not cover the otherinformation and we do not express any form of assurance conclusion thereon.
In connection with our audit of the Ind AS financial statements ourresponsibility is to read the other information and in doing so consider whether suchother information is materially inconsistent with the Ind AS financial statements or ourknowledge obtained in the audit or otherwise appears to be materially misstated. If basedon the work we have performed we conclude that there is a material misstatement of thisother information we are required to report that fact. We have nothing to report in thisregard.
Auditor's Responsibilities for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the IndAS financial statements as a whole are free from material misstatement whether due tofraud or error and to issue an auditor's report that includes our opinion. Reasonableassurance is a high level of assurance but is not a guarantee that an audit conducted inaccordance with SAs will always detect a material misstatement when it exists.Misstatements can arise from fraud or error and are considered material if individuallyor in the aggregate they could reasonably be expected to influence the economic decisionsof users taken on the basis of these Ind AS financial statements.
As part of an audit in accordance with SAs we exercise professionaljudgment and maintain professional skepticism throughout the audit. We also:
Identify and assess the risks of material misstatement of theInd AS financial statements whether due to fraud or error design and perform auditprocedures responsive to those risks and obtain audit evidence that is sufficient andappropriate to provide a basis for our opinion. The risk of not detecting a materialmisstatement resulting from fraud is higher than for one resulting from error as fraudmay involve collusion forgery intentional omissions misrepresentations or the overrideof internal control.
Obtain an understanding of internal control relevant to theaudit in order to design audit procedures that are appropriate in the circumstances. Undersection 143(3)(i) of the Act we are also responsible for expressing our opinion onwhether the Company has adequate internal financial control systems in place and theoperating effectiveness of such controls.
Evaluate the appropriateness of accounting policies used and thereasonableness of accounting estimates and related disclosures made by the management.
Conclude on the appropriateness of management's use of the goingconcern basis of accounting based on the audit evidence obtained whether a materialuncertainty exists related to events or conditions that may cast significant doubt on theentity's ability to continue as a going concern. If we conclude that a materialuncertainty exists we are required to draw attention in our auditor's report to therelated disclosure in the Ind AS 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 entity to cease to continue as a going concern.
Evaluate the overall presentation structure and the content ofthe Ind AS financial statements including the disclosures and whether the Ind ASfinancial statements represent the underlying transactions and events in a manner thatachieves fair presentation.
Obtain sufficient appropriate audit evidence regarding thefinancial information of the entity or business activities of which we are the independentauditors and whose financial information we have audited to express an opinion on the IndAS financial statements.
Materiality is the magnitude of misstatements in the standalonefinancial statements that individually or in aggregate makes it probable that the economicdecisions of a reasonably knowledgeable user of the standalone financial statements may beinfluenced. We consider quantitative materiality and qualitative factors in
(i) planning the scope of our audit work and in evaluating the resultsof our work and
(ii) to evaluate the effect of the identified misstatements in thestandalone financial statements. We communicate with those charged with governanceregarding among other matters the planned scope and timing of the audit and significantaudit findings including any significant deficiencies in internal control that weidentify during our audit.
We also provide those charged with governance with a statement that wehave complied with relevant ethical requirements regarding independence and tocommunicate with them all relationships and other matters that may reasonably be thoughtto bear on our independence and where applicable related safeguards.
From the matters communicated with those charged with governance wedetermine those matters that were of most significance in the audit of the Ind ASfinancial statements for the financial year ended March 31 2020 and are therefore the keyaudit matters. We describe these matters in our auditor's report unless law or regulationprecludes public disclosure about the matter or when in extremely rare circumstances wedetermine that a matter should not be communicated in our report because the adverseconsequences of doing so would reasonably be expected to outweigh the public interestbenefits of such communication.
Our opinion on the Ind AS financial statements and financialinformation certified by the management and our report on Other Legal and RegulatoryRequirements below is not modified being the only statutory auditor of the company whichhas no branch or branch auditors.
Report on Other Legal and Regulatory Requirements
1. Pursuant to the Companies (Auditor's Report) Order 2016 ("theOrder") issued by the Central Government of India in terms of sub-section (11) ofSection 143 of the Act we give in the Annexure" A" a statement on thematters specified in paragraph 3 and 4 of the Order.
2. As required by Section 143(3) of the Act we report that:
a) We have sought and obtained all the information and explanationswhich to the best of our knowledge and belief were necessary for the purposes of ouraudit.
b) In our opinion proper books of account as required by law have beenkept by the Company so far as it appears from our examination of those books and records.
c) The Balance Sheet the Statement of Profit & Loss including thestatement of other comprehensive income statement of changes in he equity and the cashflow statement dealt with by this report are in agreement with the books of account.
d) In our opinion the aforesaid standaloneInd AS financial statementscomply with the Accounting Standards specified under section 133 of the Act read withCompanies (Indian Accounting Standards) Rules 2015 as amended;
e) On the basis of the written representations received from thedirectors as on March 31 2020 taken on record by the Board of Directors none of thedirectors are disqualified as on March 31 2020 from being appointed as a director interms of Section 164 (2) of the Act.
f) With respect to the adequacy of the internal financial controls overfinancial reporting of the Company with reference to these standalone Ind AS financialstatements and the operating effectiveness of such controls refer to our separate Reportin "Annexure B" to this Report.
g) In our opinion the managerial remuneration for the year ended March31 2020 has been paid/provided by the company to its directors in accordance with theprovisions of section 197 read with Schedule V to the Act and is subject to members'approval in one case.
h) With respect to the other matters to be included in the Auditor'sReport in accordance with Rule 11 of the Companies (Audit and Auditors) Rules 2014 asamended in our opinion and to the best of our information and according to theexplanations given to us.
i) The Ind AS financial statements disclose the impact ofpending litigations on its financial position in Ind AS financial statements ReferNote 30(9) to the Ind AS financial statements;
i. The Company does not have any long term contracts includingderivative contracts; as such the question of commenting on any material foreseeablelosses thereon does not arise.
ii. There has been no occasion in case of the Company during the yearunder report to transfer any sums to the Investor Education and Protection Fund. Thequestion of delay in transferring such sums does not arise.
ANNEXURE "A" TO THE INDEPENDENT AUDITORS' REPORT
(Referred to in paragraph under "Report on Other Legal andRegulatory Requirements" section of our report to the members of the Jainex AamcolLtd. of even date)
Report on Company's (Auditors Report) Order 2016 ('the Order') issuedby the Central government in terms of Section 143 (11) of the Companies Act 2013 ('theAct') of JAINEX AAMCOL LIMITED ('the Company')
On the basis of such checks as we considered appropriate and accordingto the information and explanations given to us during the course of our audit we reportthat :
(i) In respect of the Company's Fixed Assets
(a) The company has maintained proper records showing full particularsincluding quantitative details and situation of fixed assets other than furniture &fixtures and office equipments.
(b) All the assets have been physically verified by the managementduring the year and there is a regular programme of verification which in our opinion isreasonable having regard to the size of the company and the nature of its assets.According to information and explanation given to us no material discrepancies werenoticed on such verification.
(c) According to the information and explanations given to us and onthe basis of our examination of the records of the company the title deeds of immovableproperties are held in the name of the Company.
(ii) In respect of the Company's Inventories
As explained to us the inventories except goods in transit werephysically verified during the year by the management at reasonable intervals and nomaterial discrepancies were noticed on physical verification.
(iii) In respect of the Company's Loans granted
The company has not granted any loans secured or unsecured tocompanies firms limited liability partnership or other parties covered in the registermaintained under section 189 of the 'the Act'. Accordingly clause (iii) of the Order isnot applicable to the Company.
(iv) In respect of the Company's Loans Investments Guarantees andSecurities
The company has not granted any loans made investments providedguarantees and securities as per the provisions of sections 185 and 186 of the Act.Accordingly the clause (iv) of the Order is not applicable to the company.
(v) In respect of Loans/Deposits taken
The Company has carried forward and additional unsecured loans/depositsreceived during the year from four related parties viz. a body corporate as a shareholdertwo directors and shareholders and a firm in which directors are interested and alsofirm's two partners (50%) are shareholders. During the year the company has not acceptedany deposits from public and does not have any unclaimed deposits as at March 31 2020.The compliance under the Act as amended is pending for compliance.
(vi) In respect of Cost Audit
The Central government has not prescribed the maintenance of costrecords under section 148(1) of the Act for any of the products/services dealt by thecompany. Accordingly the clause (vi) of the Order is not applicable to the company.
(vii) In respect of Statutory Dues
According to the information and explanation given to us
(a) The company was generally regular in depositing undisputedstatutory dues including provident fund (except in 1 month by 2 days) employees stateinsurance income tax customs duty GST and any other material statutory dues applicableto it with appropriate authorities.
(b) There were no undisputed amounts payable in respect of providentfund employees state insurance income tax customs duty GST and any other materialstatutory dues in arrears as at 31 March 2020 for a period of six months from the datethey became payable.
(c) Details of dues set out herein below in respect of customs dutywhich has not been deposited as at 31 March 2020 by the company with the appropriateauthorities on account of disputes.
|Name of Statute ||Nature of Dues ||Amount in Rs. lacs ||Amount in Rs. lacs paid under protest ||Period to which the amount relates ||Forum were disputes is pending |
|Customs ||Custom Duty ||7.14 ||2.00 ||2008-2009 ||Customs and Excise Tribunal Mumbai Case is heard and matter is reverted back to the concerned assessing authority to re-look afresh and is still pending for order. |
There were no dues of income tax and GST which have not been depositedas at 31st March 2020 on account of dispute.
(viii) In respect of default in repayment of loans or borrowings from
banks/financial institutions/debenture holders and government
In our opinion and according to the information and explanations givento us the Company has not defaulted in repayment of term loan installments of Bank ofIndia and the term loans stand closed during the year.
(ix) In respect of money raised
The Company has not raised moneys by way of initial public offer orfurther public offer (including debt instruments) or term loan. Accordingly the clause(ix) of the Order is not applicable to the company.
(x) In respect of Fraud
To the best of our knowledge and according to the explanations given tous no fraud by the company and no fraud on the company by its officers or employees hasbeen noticed or reported during the year.
(xi) In respect of Managerial Remuneration
In our opinion and according to the information and explanations givento us and based on our examination of the records of the Company the Company haspaid/provided managerial remuneration in accordance with the provisions of section 197read with Schedule V to the Act and is subject to members' approval in one case.
(xii) In respect of Nidhi Companies
The Company is not a Nidhi Company. Accordingly the clause (xii) ofthe Order
is not applicable to the company.
(xiii) In respect of transactions with related parties
In our opinion and according to the information and explanations givento us the Company is in compliance with sections 177 and 188 of the Act whereverapplicable for all the transactions with the related parties and the details of relatedparty transactions have been disclosed in Standalone Ind AS financial statements asrequired under Indian Accounting Standard (Ind AS) 24 Related Party Disclosure specifiedunder section 133 of the Act.
(xiv) In respect of preferential allotments private placementof shares and
During the year the Company has not made any preferential allotment orprivate placement of shares or fully or partly convertible debentures. Accordingly theclause (xiv) of the Order is not applicable to the company.
(xv) In respect of non cash transactions under section 192
In our opinion and according to the information and explanations givento us during the year the Company has not entered into any non-cash transactions with itsDirectors or persons connected to its Directors. Accordingly the clause (xv) of the Orderis not applicable to the company.
(xvi) In respect of registration as NBFC under section 45-IA ofRBI Act 1934 The Company is not required to be registered under section 45-IA of theReserve Bank of India Act 1934. Accordingly the clause (xvi) of the Order is notapplicable to the company.
ANNEXURE "B" TO THE INDEPENDENT AUDITORS' REPORT
(Referred to in paragraph under "Report on Other Legal andRegulatory Requirements" section of our report to the members of the Jainex AamcolLtd. of even date)
Report on the Internal Financial Controls Over Financial Reportingunder Clause (i) of Sub-section 3 of Section 143 of the Companies Act 2013 ('the Act')
1. We have audited the internal financial controls over financialreporting of Jainex Aamcol Limited ("the Company") as of March 31 2020 inconjunction with our audit of the standalone Ind AS financial statements of the Companyfor the year ended on that date.
Management's Responsibility for Internal Financial Controls
2. The Company's management is responsible for establishing andmaintaining internal financial controls based on the internal control over financialreporting criteria established by the Company considering the essential components ofinternal control stated in the Guidance Note on Audit of Internal Financial Controls OverFinancial Reporting issued by the Institute of Chartered Accountants of India (ICAI).These responsibilities include the design implementation and maintenance of adequateinternal financial controls that were operating effectively for ensuring the orderly andefficient conduct of its business including adherence to company's policies thesafeguarding of its assets the prevention and detection of frauds and errors theaccuracy and completeness of the accounting records and the timely preparation ofreliable financial information as required under the Act.
3. Our responsibility is to express an opinion on the Company'sinternal financial controls over financial reporting based on our audit. We conducted ouraudit in accordance with the Guidance Note on Audit of Internal Financial Controls OverFinancial Reporting (the "Guidance Note") and the Standards on Auditing deemedto be prescribed under section 143(10) of the Act to the extent applicable to an audit ofinternal financial controls both applicable to an audit of internal financial controlsand both issued by the ICAI. Those Standards and the Guidance Note require that we complywith ethical requirements and plan and perform the audit to obtain reasonable assuranceabout whether adequate internal financial controls over financial reporting wasestablished and maintained and if such controls operated effectively in all materialrespects.
4. Our audit involves performing procedures to obtain audit evidenceabout the adequacy of the internal financial controls system over financial reporting andtheir operating effectiveness. Our audit of internal financial controls over financialreporting included obtaining an understanding of internal financial controls overfinancial reporting assessing the risk that a material weakness exists and testing andevaluating the design and operating effectiveness of internal control based on theassessed risk. The procedures selected depend on the auditor's judgement including theassessment of the risks of material misstatement of the standalone Ind AS financialstatements whether due to fraud or error.
5. We believe that the audit evidence we have obtained is sufficientand appropriate to provide a basis for our audit opinion on the Company's internalfinancial controls system over financial reporting
Meaning of Internal Financial Controls Over Financial Reporting
6. A company's internal financial control over financial reporting is aprocess designed to provide reasonable assurance regarding the reliability of financialreporting and the preparation of the stand alone Ind AS financial statements for externalpurposes in accordance with generally accepted accounting principles. A company's internalfinancial control over financial reporting includes those policies and procedures that
(i) pertain to the maintenance of records that in reasonable detailaccurately and fairly reflect the transactions and dispositions of the assets of thecompany;
(ii) provide reasonable assurance that transactions are recorded asnecessary to permit preparation of the standalone Ind AS financial statements inaccordance with generally accepted accounting principles and that receipts andexpenditures of the company are being made only in accordance with authorizations ofmanagement and directors of the company; and
(iii) provide reasonable assurance regarding prevention or timelydetection of unauthorized acquisition use or disposition of the company's assets thatcould have a material effect on the standalone Ind AS financial statements.
Inherent Limitations of Internal Financial Controls Over FinancialReporting
7. Because of the inherent limitations of internal financial controlsover financial reporting including the possibility of collusion or improper managementoverride of controls material misstatements due to error or fraud may occur and not bedetected. Also projections of any evaluation of the internal financial controls overfinancial reporting to future periods are subject to the risk that the internal financialcontrol over financial reporting may become inadequate because of changes in conditionsor that the degree of compliance with the policies or procedures may deteriorate.
8. In our opinion the Company has in all material respects anadequate internal financial controls system over financial reporting and such internalfinancial controls over financial reporting were operating effectively as at March 312020 based on the internal control over financial reporting criteria established by theCompany considering the essential components of internal control stated in the GuidanceNote on Audit of Internal Financial Controls Over Financial Reporting issued by theInstitute of Chartered Accountants of India.
|for P. M. BHARGAVA & CO || |
|CHARTERED ACCOUNTANTS || |
| ||FRN 145087W |
| ||P. M. BHARGAVA |
| ||(PROPRIETOR) |
| ||M. No. 100595 |
|Place : MUMBAI || |
|Date ||: 30TH JUNE 2020 |
|UDIN : 20100595AAAAAD9632 || |