TO THE MEMBERS OF NPR FINANCE LIMITED
Report on the Audit of the Financial Statements Opinion
We have audited the accompanying Financial Statements of NPR FINANCE LIMITED ("theCompany") which comprise the Balance sheet as at 31st March 2020 theStatement of Profit and Loss including the statement of Other Comprehensive Income theCash Flow Statement and the Statement of Changes in Equity for the year then ended andnotes to the Financial Statements including a summary of significant accounting policiesand other explanatory information.
In our opinion and to the best of our information and according to the explanationsgiven to us the aforesaid Financial Statements give the information required by theCompanies Act 2013 as amended ("the Act") in the manner so required and give atrue and fair view in conformity with the Indian Accounting Standards ("IND AS")prescribed under section 133 of the Act readwith the Companies (Indian AccountingStandards) Rules 2015 as amended and other accounting principles generally accepted inIndia of the state of affairs of the Company as at 31st March 2020 itsprofit including other comprehensive income its cash flows and the changes in equity forthe year ended on that date.
Basis for Opinion
We conducted our audit of financial statements in accordance with the Standards onAuditing ("SAs") specified under section 143(10) of the Act. Ourresponsibilities under those Standards are further described in the Auditor'sResponsibilities for the Audit ofthe Financial Statements section of our report.We are independent of the Company in accordance with the Code of
Ethics issued by the Institute of Chartered Accountants of India ("ICAI")together with the ethical requirements that are relevant to our audit of the financialstatements under the provisions of the Act and the Rules made there under and we havefulfilled our other ethical responsibilities in accordance with these requirements and theICAI's 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 financial statements.
Key Audit Matters
Key audit matters are those matters that in our professional judgment were of mostsignificance in our audit of the financial statements of the current period. These matterswere addressed in the context of our audit of the financial statements as a whole and informing our opinion thereon and we do not provide a separate opinion on these matters.
We have determined the matters described below to be the key audit matters to becommunicated in our report. We have fulfilled the responsibilities described in theAuditors' responsibilities for the audit of the Financial Statements section of ourreport including in relation to these matters. Accordingly our audit included theperformance of procedures designed to respond to our assessment of the risks of materialmisstatement of the Financial Statements. The results of our audit procedures includingthe procedures performed to address the matters below provide the basis for our auditopinion on the accompanying Financial Statements:
|Sl No Key Audit Matter ||Auditor's Response |
|1- Recovery and Collection || |
|The Company is into the business of Non Banking Financing activities.In the present economic scenario the primary risk involved in financing is risk of recovery and Collection. ||We have reviewed the recovery modus of the company and found that they are robust in collecting the bad debts also. We also had a discussion with the management and found that adequate precaution has been taken and that they have set a prudent upper-limit in financing. |
|2- IT systems and controls || |
|Financial accounting and reporting processes especially in the financing activities are fundamentally reliant on IT systems and IT controls to process significant transaction volumes hence we identified IT systems and controls over financial reporting as a key audit matter for the Company. ||We tested the operating effectiveness of the Company's IT access controls over the information systems that are important to financial reporting and various interfaces configuration and other identified application controls. |
|3 Ind AS Implementation (major changes || |
|Fair Value of Unquoted Equity Investments (Other than Investments in Subsidiaries and Joint Ventures) Investment in Unquoted equity shares are measured at Fair value. The Fair value of these financial assets involved management's judgment because these securities are not traded in an active market. Since this valuation is a Level 3 type of valuation in accordance with Ind AS 113 Fair Value Measurement where one or more significant inputs to the fair value measurement is un observable . Accordingly this item is considered to be a Key Audit Matter due to significant judgments associated with estimating the fair value of investment. ||We discussed with management the basis used in determining the fair value and evaluated the appropriateness of the valuation methodologies used by management and compared it to industry norms and the requirements in Ind AS. We confirm the adequacy of the disclosures made in the Financial statements. |
|4- First time adoption of Ind AS || |
|The Company has adopted Ind AS from 1 April 2019 with an effective date of 1 April 2018 for such transition. For periods up to and including the year ended 31st March 2019 the Company had prepared and presented its financial statements in accordance with the erstwhile generally accepted accounting principles in India (Indian GAAP). To give effect of the transition to Ind AS these financial statements for the year ended 31st March 2020 together with the comparative financial information for the previous year ended 31st March 2019 and the transition date Balance Sheet as at 1st April 2018 have been prepared under Ind AS. ||Read the Ind AS impact assessment performed by the Management and the resultant changes made to the accounting policies considering the requirements of the new framework. Evaluated the exemptions and exceptions allowed by Ind AS and applied by the Management in applying the first-time adoption principles of Ind AS 101 in respect of fair valuation of assets and liabilities existing as at transition date. |
|The transition has involved significant change in the Company's policies and ||Tested the accounting adjustments posted as at the transition date and in respect of the previous year to convert the financial |
|processes for financial reporting including generation of supportable information and applying estimates to inter alia determine impact of Ind AS on accounting and disclosure requirements prescribed under extant Reserve Bank of India (RBI) directions. In view of the complexity involved Ind AS transition and the preparation of financial statements subsequent to the transition date have been areas of key focus in our audit. ||information reported under erstwhile Indian GAAP to Ind AS. Tested the disclosures prescribed under Ind AS. |
|5 COVID effect || |
|COVID-19 virus a global pandemic has affected the world economy including India leading to significant decline in the volatility of the markets and decline in economic activities. On 24th March the government announced a strict 21-day lockdown which was further extended by 19 days across the country to contain the spread of the virus. The extent to which the COVID-19 pandemic will impact the NBFC's provision on assets will depend on future developments which are highly uncertain including among the other things any new information concerning severity of the COVID-19 pandemic and any action to contain its spread or mitigate its impact whether the government mandated or elected by the Bank. The RBI on the 27th of March 2020 and 17th April 2020 announced 'COVID-19 Regulatory Package' on asset classification and provisioning. In terms of RBI guidelines the lending institutions have been permitted to grant a moratorium period of three months on payment of all instalments/interest as applicable falling due between 1st March 2020 and 31st May 2020 ('moratorium period'). The Reserve Bank of India further announced an extension of ||Evaluated Management's control over collation of relevant information used for determining estimates for Management overlays on account of Covid-19. Assessed the criteria for staging of financial assets based on their past due status to check the compliance with requirement of Ind As 109. Tested the ECL model and further assessed the minimum rates applied by the management for provisioning of the financial assets. |
|the moratorium on term loan EMIs by another three months i.e. till August 31 2020 in a press conference dated May 22 2020. This makes it a total of six months of moratorium on loan EMIs (equated monthly installment) starting from 1st March 2020 to 31st August 2020. As such in respect of all accounts classified as standard asset on 29th February 2020 even if overdue the moratorium period wherever granted shall be excluded by the lending institutions from the number of days past-due for the purpose of asset classification under RBI's Income Recognition and Asset Classification norms. The NBFC holds provisions as at 31st March 2020 against potential impact of COVID-19 based on the information available at this point in time. || |
We draw attention with respect to audit procedure followed during the year. Further tothe continuous spreading of COVID -19 across India the Indian Government announced astrict 54 days lockdown on 23rd March 2020 across the India to contain thespread of the virus and further in West Bengal every month there are locks downs for whichdates are being announced . This has resulted in restriction on physical visit to theclient locations and the need for carrying out alternative audit procedures as per theStandards on Auditing prescribed by the Institute of Chartered Accountants of India(ICAI).
As a result of the above the audit was carried out based on remote access of the dataas provided the management. We have been represented by the management that the dataprovided for our audit purposes is correct complete and reliable and are directlygenerated by the accounting system of the Corporation without any further manualmodifications.
We bring to the attention of the users that the audit of the financial statements hasbeen performed in the aforesaid conditions.
Our audit opinion is not modified in respect of the above.
Information Other than the Financial Statements and Auditor's Report Thereon
The Company's Board of Directors is responsible for the other information. The otherinformation comprises the information included in the Company's annual report but doesnot include the financial statements and our auditor's report thereon. Our opinion on thefinancial statements does not cover the other information and we do not express any formof assurance conclusion thereon.
In connection with our audit of the financial statements our responsibility is to readthe other information and in doing so consider whether the other information ismaterially inconsistent with the financial statements or our knowledge obtained during thecourse of our audit or otherwise appears to be materially misstated.
If based on the work we have performed we conclude that there is a materialmisstatement of this other information we are required to report that fact. We havenothing to report in this regard.
Management's responsibility for the Financial Statements
The Company's Board of Directors is responsible for the matters stated in section134(5) of the Act with respect to the preparation of these financial statements that givea true and fair view of the financial position financial performance (including 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) specified under section 133 of the Act read with the Companies (IndianAccounting Standards) Rules 2015 as amended. This responsibility also includesmaintenance of adequate accounting records in accordance with the provisions of the Actfor safeguarding of the assets of the Company and for preventing and detecting frauds andother irregularities; selection and application of appropriate accounting policies; makingjudgments and estimates that are reasonable and prudent; and design implementation andmaintenance of adequate internal financial controls that were operating effectively forensuring the accuracy and completeness of the accounting records relevant to thepreparation and presentation of the financial statements that give a true and fair viewand are free from material misstatement whether due to fraud or error.
In preparing the financial statements management is responsible for assessing theCompany's ability to continue as a going concern disclosing as applicable mattersrelated to going concern and using the going concern basis of accounting unless managementeither intends to liquidate the Company or to cease operations or has no realisticalternative but to do so.
The Board of Directors are also responsible for overseeing the Company's financialreporting process.
Auditor's Responsibilities for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the financialstatements as a whole are free from material misstatement whether due to fraud or errorand to issue an auditor's report that includes our opinion. Reasonable assurance is a highlevel of assurance but is not a guarantee that an audit conducted in accordance with SAswill always detect a material misstatement when it exists. Misstatements can arise fromfraud or error and are considered material if individually or in the aggregate theycould reasonably be expected to influence the economic decisions of users taken on thebasis of these 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 financialstatements whether due to fraud or error design and perform audit procedures responsiveto those risks and obtain audit evidence that is sufficient and appropriate to provide abasis for our opinion. The risk of not detecting a material misstatement resulting fromfraud is higher than for one resulting from error as fraud may involve collusionforgery intentional omissions misrepresentations or the override of internal control.
Obtain an understanding of internal 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.
Evaluate the appropriateness of accounting policies used and the reasonablenessof accounting estimates and related disclosures made by management.
Conclude on the appropriateness of management's use of the going concern basisof accounting and based on the audit evidence obtained whether a material uncertaintyexists related to events or conditions that may cast significant doubt on the Company'sability to continue as a going concern. If we conclude that a material uncertainty existswe are required to draw attention in our auditor's report to the related disclosures inthe financial statements or if such disclosures are inadequate to modify our opinion.Our conclusions are based on the audit evidence obtained up to the date of our auditor'sreport. However future events or conditions may cause the Company to cease to continue asa going concern.
Evaluate the overall presentation structure and content of the financialstatements including the disclosures and whether the financial statements represent theunderlying transactions and events in a manner that achieves fair presentation.
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 financial statements of thecurrent period and are therefore the key audit matters. We describe these matters in ourauditor's report unless law or regulation precludes public disclosure about the matter orwhen 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 by the Central Government of India in terms of sub-section (11) of section 143 ofthe Act we give in the "Annexure A" a statement on the mattersspecified in paragraphs 3 and 4 of the Order to the extent applicable.
2. As required by Section 143(3) of the Act we report that:
(a) We have sought and obtained all the information and explanations which to the bestof our knowledge and belief were necessary for the purposes of our audit.
(b) In our opinion proper books of account as required by law have been kept by theCompany so far as it appears from our examination of those books.
(c) The Balance Sheet the Statement of Profit and Loss including the Statement ofOther Comprehensive Income the Statement of Cash Flows and Statement of Change in Equitydealt with by this Report are in agreement with the books of account.
(d) In our opinion the aforesaid financial statements comply with the AccountingStandards specified under Section 133 of the Act read with Companies (Indian AccountingStandards) Rules 2015 as amended;
(e) On the basis of written representations received from the directors as on 31stMarch 2020 taken on record by the Board of Directors none of the Directors aredisqualified as on 31st March 2020 from being appointed as a Director in termsof section 164(2) of the Act.
(f) With respect to the adequacy of the internal financial controls over financialreporting of the Company and the operating effectiveness of such controls refer to ourseparate Report in "Annexure B".
(g) With respect to the other matters to be included in the Auditor's Report as pernotification number G.S.R. 463(E) dated 5th June 2015 issued by Ministry of CorporateAffairs section 197(16) of the Act regarding the Managerial remuneration:
In our opinion and according to the information and explanations given to us theremuneration paid by the Company to its directors during the current year is in accordancewith the provisions of Section 197 of the Act. The remuneration paid to any director isnot in excess of the limit laid down under Section 197 of the Act.
(h) 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 (as amended) inour opinion and to the best of our information and according to the explanations given tous:
i. The Company has disclosed the impact of pending litigations on its financialposition in its financial statements - Refer Note No. 41 to the financial statements;
ii. The Company did not have any long-term contracts including derivative contracts forwhich there were any material foreseeable losses;
iii. There were no amounts which were required to be transferred to the InvestorEducation and Protection Fund by the Company at the end of the year.
| ||For DEOKI BIJAY & CO Chartered Accountants Firm's Registration No. 313105E |
|Place: Kolkata Date: 31st day of July 2020 ||D.N AGRAWAL (Partner) Membership No 051157 UDIN- 20051157AAAABA8688 |
Annexure A to Independent Auditors' Report
Referred to Paragraph 1 under the heading of "Report on Other Legal and Regulatory
Requirements" of our report of even date
i. In respect of the Company's fixed assets:
(a) The Company has maintained proper records showing full particulars includingquantitative details and situation of fixed assets.
(b) The Company has a programme of physical verification of fixed assets on a yearlybasis which in our opinion is reasonable having regards to the size of the Company andnature of its business. In accordance with this programme certain fixed assets werephysically verified by the management during the year. According to the information andexplanations given to us no material discrepancies were noticed on such verification.
(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 of immovable properties are heldin the name of the Company.
ii. The Company has carried out physical verification of inventory at reasonableintervals. As per the information and explanations given to us no material discrepancieswere noticed during such verification.
iii. In our opinion and according to the information and explanations given to us theCompany has granted unsecured loans to companies firms or other parties covered in theregister maintained under section 189 of the Companies Act 2013 in respect of which:
a) In our opinion and according to the information and explanations given to us theterms and conditions of the grant of such loans are not prejudicial to the Company'sinterest.
b) The repayment of principal & payment of interest has been stipulated and therepayment and receipts are regular.
c) The amounts are not overdue.
iv. In our opinion and according to the information and explanations given to us theCompany has complied with the provisions of section 185 and 186 of the Act with respectto the loans given investments made guarantees and securities given.
v. The Company has not accepted any deposits from the public within the meaning ofSections 73 to 76 of the Companies Act 2013 and any other relevant provisions of the Actand the relevant rules framed there under.
vi. As per the information and explanations given to us the Central Government hasprescribed the maintenance of cost records under section 148(1) of the Companies Act 2013and the same has been made and maintained by the Company.
vii. (a) According to the information and explanations given to us and on the basis ofour
examination of records of the Company Provident Fund Employees' State InsuranceIncome Tax Goods and Services Tax and any other statutory dues have been regularlydeposited during the year by the Company with appropriate authorities.
According to the information and explanations given to us no undisputed amountspayable in respect of Provident Fund Employees' State Insurance Income Tax Goods andServices Tax and any other statutory dues as applicable were in arrears as at 31st March2020 for a period of more than six months from the date they became payable.
(b) According to the information and explanations given to us and on the basis of ourexamination of the records of the Company there are disputed statutory liabilities withrespect to Income Tax as at 31st March 2020 given below:
|Name of the Statute ||Nature of dues ||Amount (in lakhs) ||Period to which the amount relates ||Forum where dispute is pending |
|Income Tax Act 1961 ||Income Tax Demand ||44.20 ||AY 2017-2018 ||CIT Appeal (rectification has been filed u/s 154) |
|Income Tax Act 1961 ||Income Tax Demand ||34.55 ||AY 2005-2006 ||AO (response has been submitted for rectification of demand being not due) |
|Income Tax Act 1961 ||Income Tax Demand ||0.58 ||AY 2007-2008 ||AO (response has been submitted for rectification of demand being not due) |
|Income Tax Act 1961 ||Income Tax Demand ||0.11 ||AY 2009-2010 ||Jurisdictional AO (response has been submitted for rectification of demand being not due) |
|Income Tax Act 1961 ||Income Tax Demand ||0.27 ||AY 2010-2011 ||CPC (response has been submitted for rectification of demand being not due) |
|Income Tax Act 1961 ||Income Tax Demand ||0.87 ||AY 2011-2012 ||CPC (response has been submitted for rectification of demand being not due) |
|Income Tax Act 1961 ||Income Tax Demand ||0.03 ||AY 2014-2015 ||Jurisdictional AO (response has been submitted for rectification of demand being not due) |
|Income Tax Act 1961 ||Income Tax Demand ||6.14 ||AY 2019-2020 ||CPC (6.08 lakhs has already been paid and balance is disputed) |
viii. In our opinion and according to the information and explanations given to us theCompany has not defaulted in repayment of loans or borrowings to banks and financialinstitution. The Company did not have any outstanding loans or borrowings from governmentand the Company has not issued any debentures.
ix. In our opinion and according to the information and explanations given to us theCompany did not raise any money by way of initial public offer or further public offer(including debt instruments) and term loans during the year. Accordingly Clause 3(ix) ofthe Order is not applicable.
x. To the best of our Knowledge and according to the information and explanation givento us no fraud by the company or on the Company by its officers or employees has beennoticed or reported during the year.
xi. In our opinion and according to the information and explanations given to us andbased on examination of records of the Company the managerial remuneration has beenprovided in accordance with the requisite approvals mandated by the provisions of section197 read with Schedule V to the Companies Act 2013.
xii. According to the information and explanations given to us in our Opinion theCompany is not a nidhi company. Accordingly Clause 3(xii) of the Order is not applicable.
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 wherever applicable and details of suchtransactions have been disclosed in the Note No. 48 of the notes to the financialstatements as required by the applicable Indian accounting standards (Ind AS).
xiv. According to the information and explanations give to us and based on 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 paragraph 3(xiv) of the Order 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 non-cashtransactions with directors or persons connected with him. Accordingly paragraph 3(xv) ofthe Order is not applicable to the Company.
xvi. The Company is a Non- Banking Financial Institution without accepting PublicDeposits registered under section 45-IA of the Reserve Bank of India Act 1934 havingvalid Certificate of Registration.
| ||For DEOKI BIJAY & CO Chartered Accountants Firm's Registration No. 313105E |
|Place: Kolkata |
Date: 31st day of July 2020
|D.N AGRAWAL (Partner) Membership No 051157 UDIN- 20051157AAAABA8688 |
Annexure B to Independent Auditor's Report
Referred to Paragraph 2(f) under the heading of "Report on Other Legal andRegulatory Requirements" of our report of even date
Report on the Internal Financial Controls Over Financial Reporting under Clause (i) ofSubsection 3 of Section 143 of the Companies Act 2013 ("the Act")
We have audited the internal financial controls over financial reporting of NPRFINANCE LIMITED ("the Company") as of 31st March 2020 inconjunction with our audit of the financial statements of the Company for the year endedon that date.
Management's Responsibility for Internal Financial Controls
The Company's management is responsible for establishing and maintaining internalfinancial controls based on the internal control over financial reporting criteriaestablished by the Company considering the essential components of internal control statedin the Guidance Note on Audit of Internal Financial Controls over Financial Reportingissued by the Institute of Chartered Accountants of India ("ICAI"). 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.
Our responsibility is to express an opinion on the Company's internal financialcontrols over financial reporting based on our audit. We conducted our audit in accordancewith the Guidance Note on Audit of Internal Financial Controls Over Financial Reporting(the "Guidance Note") issued by the Institute of Chartered Accountants of Indiaand the Standards on Auditing prescribed under section 143(10) of the Companies Act 2013to the extent applicable to an audit of internal financial controls. Those Standards andthe Guidance Note require that we comply with ethical requirements and plan and performthe audit to obtain reasonable assurance about whether adequate Internal FinancialControls over financial reporting was established and maintained and if such controlsoperated effectively in all material respects.
Our audit involves performing procedures to obtain audit evidence about the adequacy ofthe internal financial controls system over financial reporting and their operatingeffectiveness. Our audit of internal financial controls over financial reporting includedobtaining an understanding of internal financial controls over financial reportingassessing the risk that a material weakness exists and testing and evaluating the designand operating effectiveness of internal control based on the assessed risk. The proceduresselected depend on the auditor's judgment including the assessment of the risks ofmaterial misstatement of the financial statements whether due to fraud or error.
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 systemover financial reporting.
Meaning of Internal Financial Controls Over Financial Reporting
Company's internal financial control over financial reporting is a process designed toprovide reasonable assurance regarding the reliability of financial reporting and thepreparation of financial statements for external purposes in accordance with generallyaccepted accounting principles. A company's internal financial control over financialreporting includes those policies and procedures that:
(1) pertain to the maintenance of records that in reasonable detail accurately andfairly reflect the transactions and dispositions of the assets of the company;
(2) provide reasonable assurance that transactions are recorded as necessary to permitpreparation of financial statements in accordance with generally accepted accountingprinciples and that receipts and expenditures of the company are being made only inaccordance with authorizations of management and directors of the company; and
(3) provide reasonable assurance regarding prevention or timely detection ofunauthorized acquisition use or disposition of the company's assets that could have amaterial effect on the financial statements.
Inherent Limitations of Internal Financial Controls over Financial Reporting
Because of the inherent limitations of internal financial controls over financialreporting including the possibility of collusion or improper management override ofcontrols material misstatements due to error or fraud may occur and not be detected.Also projections of any evaluation of the internal financial controls over financialreporting to future periods are subject to the risk that the internal financial controlover financial reporting may become inadequate because of changes in conditions or thatthe degree of compliance with the policies or procedures may deteriorate.
In our opinion and to the best of our information and according to the explanationsgiven to us the Company has in all material respects an adequate internal financialcontrols system over financial reporting and such internal financial controls overfinancial reporting were operating effectively as at 31st March 2020 based onthe internal control over financial reporting criteria established by the Companyconsidering the essential components of internal control stated in the Guidance Note onAudit of Internal Financial Controls Over Financial Reporting issued by the Institute ofChartered Accountants of India.
| ||For DEOKI BIJAY & CO Chartered Accountants Firm's Registration No. 313105E |
|Place: Kolkata |
Date: 31st day of July 2020
|D.N AGRAWAL (Partner) Membership No 051157 UDIN- 20051157AAAABA8688 |