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Vikas Lifecare Ltd.

BSE: 542655 Sector: Others
NSE: VIKASLIFE ISIN Code: INE161L01027
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NSE 00:00 | 27 Oct 3.85 0.15
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OPEN 3.83
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VOLUME 1500174
52-Week high 9.74
52-Week low 2.35
P/E 38.80
Mkt Cap.(Rs cr) 360
Buy Price 0.00
Buy Qty 0.00
Sell Price 0.00
Sell Qty 0.00
OPEN 3.83
CLOSE 3.70
VOLUME 1500174
52-Week high 9.74
52-Week low 2.35
P/E 38.80
Mkt Cap.(Rs cr) 360
Buy Price 0.00
Buy Qty 0.00
Sell Price 0.00
Sell Qty 0.00

Vikas Lifecare Ltd. (VIKASLIFE) - Auditors Report

Company auditors report

To the Members of Vikas Multicorp Limited

Report on the Standalone Ind AS financial Statements

Opinion

We have audited the accompanying standalone Ind AS financial statements of VikasMulticorp Limited ("the Company") which comprises the Balance Sheet as at March31 2020 the Statement of Profit and Loss (including Other Comprehensive Income)Statement of Changes in Equity and statement of cash flows 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 standalone Ind AS financial statements give the informationrequired by the Act in the manner so required and give a true and fair view in conformitywith the Ind AS and accounting principles generally accepted in India of the state ofaffairs of the Company as at March 31 2020 and profit total comprehensive income thechanges in equity and its cash flows for the year ended on that date.

Basis for Opinion

We conducted our audit of the standalone financial statements in accordance with theStandards on Auditing specified under section 143(10) of the Act (SAs). Ourresponsibilities under those Standards are further described in the Auditor'sResponsibility for the Audit of the Standalone Financial Statements section of our report.We are independent of the Company in accordance with the Code of Ethics issued by theInstitute of Chartered Accountants of India (ICAI) together with the ethical requirementsthat are relevant to our audit of the standalone financial statements under the provisionsof the Act and the Rules made thereunder and we have fulfilled our other ethicalresponsibilities in accordance with these requirements and the ICAI's Code of Ethics. Webelieve that the audit evidence obtained by us is sufficient and appropriate to provide abasis for our audit opinion on the standalone financial statements.

Key Audit Matters

Key Audit Matters are those matters that in our professional judgment were of mostsignificance in our audit of the standalone Ind AS financial statements of the currentperiod. These matters were addressed in the context of our audit of the Standalone Ind ASfinancial statements as a whole and informing our opinion thereon and we do not providea separate opinion on these matters. We have determined the matters described below to bethe key audit matters to be communicated in our report.

(i) Revenue Recognition rebate and sales returns
(As described in note 2.18and 28of the standalone Ind AS financial statements)
Revenue Recognition Our audit procedures included the following:
The timing of revenue recognition is relevant to the reported performance of the Group. We identified revenue recognition as a key audit matter because of the quantum of revenue and the time and audit effort involved in auditing the terms of the customers contract and the revenue recognized. • We assessed the compliance of the revenue recognition accounting policy against the requirements of Indian Accounting Standard ("Ind AS").
• Assessed the design and tested the operating effectiveness of internal controls related to revenue recognition on selected transactions.
For the year ended March 31 2020 the Company has recognized revenue from contracts with customers amounting to Rs. 1530270524/-.
• Using statistical sampling we tested the terms of the revenue contracts against the recognition of revenue based on the underlying documentation and records.
• We tested the accuracy of revenue recognized around year end. On a sample basis we evaluated the appropriateness of revenue being recognized in the correct accounting period.
Rebates and Sales Returns • We assured the adequacy of disclosures in the financial statement against the requirements of Ind AS -115 Revenue from customer with contract.
Our audit procedures included the following
The Group provides rebates to various customers in terms of formal agreements. The recognition and measurement of rebates including establishing an accrual at year end involves significant judgment and estimates particularly the expected level of rebates of each of the customers.
• Understanding the process followed by the group for identifying and determining the value of rebates and sales returns.
• We evaluated the design and tested the operating effectiveness of the relevant key financial controls with respect to recognition and accrual of the rebate expenses and sales returns
As disclosed in Note to the financial statements revenue is recognized net of sales returns. Judgment and estimates.
The value of rebates and sales returns together with the level of judgment involved resulted in rebates and sales returns being a key audit matter.
• We tested the data used by the company in assessing the provision for rebates and sales returns for completeness and accuracy by agreeing the invoices for the rebates and sales returns to the formal agreements.
• On a sample basis we evaluated the basis of rebate and sales return provision by agreeing amount recognized to the terms of agreements and approvals.
• We assessed the reasonableness of assumptions and judgments used in the sales return provision by comparing against historical trends of returns and subsequent actual sales returns.
(ii) Inventories (As described in note 11 of the standalone Ind AS financial statements)
Management's Physical verification of closing Inventories was not physically observed by us subsequent to the year- end due to the restriction imposed on account of COVID-19. We have carried out following procedures with respect to the existence of inventories as at the year-end:
On account of COVID-19 related national wide lockdown we were unable to carry out inventories verification at the year end. Consequently we have performed the following alternate procedures to audit the existence of inventories:
• Participated in the physical verification of inventories conducted by the management subsequent to the year end through video calls and performed roll back procedures.
(iii) Related party transactions(As described in note 44 of the standalone Ind AS financial statements)
The Company has entered into several transactions with related parties during the year 2019-20. We identified related party transactions as a key audit matter because of risks with respect to completeness of disclosures made in the financial statements including recoverability thereof; compliance with statutory regulations governing related party relationships such as the Companies Act 2013 and SEBI Regulations and the judgment involved in assessing whether transactions with related parties are undertaken at arms' length. In view of the significance of the matter we applied the following audit procedures in this area among others to obtain sufficient appropriate audit evidence:
• We carried out an assessment of the key controls to identify and disclose related party relationships and transactions in accordance with the relevant accounting standard.
• We carried out an assessment of compliance with the listing regulations and the regulations under the Companies Act 2013 including checking of approvals/ scrutiny as specified in Sections 177 and 188 of the Companies Act 2013 with respect to the related party transactions.
• We considered the adequacy and appropriateness of the disclosures in the financial statements including recoverability thereof relating to the related party transactions.
• For transactions with related parties we inspected relevant ledgers agreements and other information that may indicate the existence of related party relationships or transactions. We also tested completeness of related parties with reference to the various registers maintained by the Company statutorily.
• We have tested on a sample basis Company's assessment of related party transactions for arm's length pricing.
(iv) Impairment of Trade Receivables (As described in note 7of the standalone Ind AS financial statements)
Non Current Trade Receivables amount to approximately 62.71Crorein which includes expected credit loss amounts to approximately 2.72Crore as at 31st March 2020. Our audit procedures included the following
• We assessed the design and implementation and tested the operating effectiveness of the Group's relevant key financial controls around the ECL Allowance.
The Company has applied a simplified ECL Model to determine the impairment against trade receivables at the reporting date.
The Expected credit loss model involves the use of various assumptions and study of historical observed default rates over the expected life of the trade receivables. • We critically assessed the ECL model developed by the Company to determine appropriateness against the requirements of Ind AS -109.
The significant judgments include the assessment for the forward looking estimates. • We tested key assumptions and judgments such as those used to assess to likelihood of default and loss on default by comparing to historical and forward looking date.
Due to significance of trade receivables and the significant judgments involved in determining the ECL the impairment of trade receivables was considered to be a key audit matters. • We considered the adequacy of the disclosure in the financial statement against the requirement of Ind AS-109 and Ind AS 107.

We have determined that there are no other key audit matters to communicate in ourreport.

Information Other than the Standalone Ind AS financial Statements and Auditor's ReportThereon

The Company's Board of Directors is responsible for the other information. The otherinformation comprises the information included in the Management Discussion and AnalysisBoard's Report including Annexures to Board's Report Business Responsibility ReportCorporate Governance and Shareholder's Information but does not include the standaloneInd AS financial statements and our auditor's report thereon.

Our opinion on the standalone 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 standalone Ind AS financial statements ourresponsibility is to read the other information and in doing so consider whether theother information is materially inconsistent with the standalone Ind AS financialstatements or our knowledge obtained in the audit or otherwise appears to be materiallymisstated.

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 Responsibility for the Standalone Ind AS financial Statements

The Company's Board of Directors is responsible for the matters stated in section134(5) of the Companies Act 2013 ("the Act") with respect to the preparation ofthese standalone Ind AS financial statements that give a true and fair view of thefinancial position financial performance including other comprehensive income changesin equity and cash flows of the Company in accordance with accounting principles generallyaccepted in India.

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 totalcomprehensive income changes in equity and cash flows of the Company in accordance withthe IndAS and other accounting principles generally accepted in India. This responsibilityalso includes maintenance of adequate accounting records in accordance with the provisionsof the Act for safeguarding the assets of the Company and for preventing and detectingfrauds and other irregularities; selection and application of appropriate accountingpolicies; making judgments and estimates that are reasonable and prudent; and designimplementation and maintenance of adequate internal financial controls that wereoperating effectively for ensuring the accuracy and completeness of the accountingrecords relevant to the preparation and presentation of the standalone financialstatements that give a true and fair view and are free from material misstatement whetherdue to fraud or error.

In preparing the standalone Ind AS 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.

The Board of Directors are also responsible for overseeing the company's financialreporting process.

Auditor's Responsibilities for the Audit of Standalone Ind AS financial Statement

Our objectives are to obtain reasonable assurance about whether the Standalone Ind ASfinancial 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 Ind AS 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 standalone Ind ASfinancial statements whether due to fraud or error design and perform audit proceduresresponsive to those risks and obtain audit evidence that is sufficient and appropriate toprovide a basis for our opinion. The risk of not detecting a material misstatementresulting from fraud is higher than for one resulting from error as fraud may involvecollusion forgery intentional omissions misrepresentations or the override of internalcontrol.

• Obtain an understanding of internal control relevant to the audit in order todesign audit procedures that are appropriate in the circumstances. Under section 143(3)(i)of the Companies Act 2013 we are also responsible for expressing our opinion on whetherthe company has internal financial controls with reference to Financial Statements inplace and the operating effectiveness 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 standalone Ind AS financial statements or if such disclosures are inadequate tomodify our opinion. Our conclusions are based on the audit evidence obtained up to thedate of our auditor's report. However future events or conditions may cause the Companyto cease to continue as a going concern.

• Evaluate the overall presentation structure and content of the standalone IndAS financial statements including the disclosures and whether the standalone Ind ASfinancial statements represent the underlying transactions and events in a manner thatachieves 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 standalone Ind AS financialstatements for the financial year ended March 31 2020 and are therefore the key auditmatters. 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.

Other Matters

- The Standalone Ind AS Financial Statements also includes the financial information ofInvestment in Partnership Firm which has not been audited whose financial informationreflects share of profit from Partnership Firm aggregating to ' 1.38 Crore for the yearended 31st March 2020. The financial information of the partnership firm hasbeen unaudited and has been furnished to us by the Management and our opinion on thestandalone Ind AS financial statements in so far as it relates to the amounts anddisclosures included in respect of these Investment in partnership firm is based solelyon such unaudited financial information which is certified by management.

- During the year company has destruction of stock due to fire at godown at Rajasthanon Dated 08.04.2019. Company has recognized Loss of stock amounting to Rs. 1.03 Crore butcompany has not filed any insurance claim. The above loss of stock amounting ' 1.03 Crorehas been certified by management.

Our report is not modified in respect of this matter with respect of other financialinformation's certified by the management.

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 Companies Act 2013 we give in the

"Annexure A" a statement on the matters specified in paragraphs 3 and 4 ofthe 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 of OtherComprehensive Income the Cash Flow Statement and Statement of Changes in Equity dealtwith by this Report are in agreement with the books of account.

d) In our opinion the aforesaid standalone Ind AS financial statements comply with theAccounting Standards specified under Section 133 of the Act read with Companies (IndianAccounting Standards) Rules 2015 as amended.

e) On the basis of the written representations received from the directors as on March31 2020 taken on record by the Board of Directors none of the directors is disqualifiedas on March 31 2020 from being appointed as a director in terms of Section 164 (2) of theAct.

f) With respect to the adequacy of the Internal Financial Control with reference toFinancial Statements of the Company and the operating effectiveness of such controlsrefer to our separate Report in "Annexure B". Our report expresses an unmodifiedopinion on the adequacy and operating effectiveness of the Company's Internal financialcontrols over financial reporting.

g) In our opinion the managerial remuneration for the year ended March 31 2020 hasbeen paid/provided by the Company to its directors in accordance with the provisions ofsection 197 read with Schedule V to 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 in our opinionand to the best of our information and according to the explanations given to us:

(i) The Company has disclosed the impact of pending litigations on its financialposition in its standalone Ind AS financial statements - Refer Note 55 to the StandaloneInd AS financial statements;

(ii) The Company did not have any long-term contracts including derivative contractsfor which 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.

For Goyal Nagpal & Co.
Chartered Accountants
(Firm's Registration No. 018289C)
CA Neeraj Goyal
Partner
(Membership No. 416000)
UDIN: 20416000AAAABH1984
Place: New Delhi
Date: June25 2020

Annexure A to the Independent Auditors' Report

The Annexure referred to in our Independent Auditors' Report to the members of theCompany on the standalone Ind AS financial statements of Vikas Multicorp Limited for theyear ended March 31 2020 we report that:

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

b. The Company has a program of verification of fixed assets to cover all the items ina phased manner over a period of three years which in our opinion is reasonable havingregard to the size of the Company and the nature of its assets. Pursuant to the programcertain fixed assets were physically verified by the Management during the year. Accordingto the information and explanations given to us no material discrepancies were noticed onsuch verification.

c. According to the information and explanations given to us and the records examinedby us and based on the examination of the registered sale deed / transfer deed /conveyance deed provided to us we report that the title deeds comprising all theimmovable properties of land and buildings which are freehold are held in the name of theCompany as at the balance sheet date.

II. As explained to us the inventories were physically verified during the year by theManagement at reasonable intervals and no material discrepancies were noticed on physicalverification

III. The Company has not granted any loans to companies firms or other parties coveredin the register maintained under section 189 of the Companies Act 2013 ('the Act').

IV. The company has not granted any loans under provisions of section 185 and hascomplied with provisions of section 186 of the Companies Act 2013in respect of loansinvestments guarantees and security.

V. The Company has not accepted any deposits within the meaning of sections 73 to 76 ofthe act and the Companies (Acceptance of Deposits) Rules 2014 (as amended). Accordinglythe provisions of clause 3(v) of the order are not applicable.

VI. The Central Government has not prescribed the maintenance of cost records undersection 148(1) of the Act.

VII. According to the information and explanations given to us in respect of recordsof statutory dues

a. The company is generally with appropriate authorities regular in depositingundisputed statutory dues including provident fund employees' state insuranceincome-tax sales-tax service tax duty of customs duty of excise goods and servicestax value added tax cess and any other statutory dues applicable to it.

b. According to the information and explanations given to us no undisputed amountspayable in respect of provident fund employees' state insurance income-tax service taxsales-tax duty of custom duty of excise value added tax goods andservice tax cess andother material statutory dues were outstanding at the year end for a period of more thansix months from the date they became payable.

c. According to the records of the company the dues outstanding of employees' stateinsurance income-tax sales-tax duty of custom duty of excise goods and service taxcess and other statutory dues on account of any dispute are as follows:

Name of the statute Nature of dues Amount (in Rs) Period to which the amount relates Forum where dispute is pending
Income Tax Act 1961 Income Tax Demand 6.04 Lakhs A.Y. 2016-17 ITAT- Delhi
Income Tax Act 1961 Income Tax Demand 45.03 Lakhs A.Y. 2017-18 CIT(A)- Delhi

VIII. In our opinion and according to the information and explanations given by themanagement the Company has not defaulted in repayment of loans or borrowing to afinancial institution bank or Government.

IX. In our opinion and according to the information and explanations given by themanagement the Company has utilized themonies raised by way of term loans for thepurposes for which they were obtained. The Company has not raised any money byway ofinitial public offer / further public offer / debt instruments during the year.

X. In our opinion no material fraud by the company or on the Company by its officers oremployees has been noticed or reported during the course of our audit.

XI. In our opinion and according to the information and the explanations given to usand based on examination of records of the company the company has paid/provided formanagerial remuneration in accordance with the requisite approvals mandated by theprovisions of section 197 read with Schedule V to the Companies Act.

XII. In our opinion the Company is not a nidhi company. Therefore the provisions ofclause 3(xii) of the order are not applicable to the Company and hence not commented upon.

XIII. In our opinion and according to the information and the explanations given to usand based on our examination of the records of the company all transactions with therelated parties are in compliance with sections 177 and 188 of Companies Act 2013 whereever applicable and the details of such transactions have been disclosed in the FinancialStatements as required by the applicable accounting standards.

XIV. According to the information and explanations given 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.

XV. According to the information and the explanations given to us the company has notentered into any non-cash transactions with directors or persons connected with him underthe provisions of section 192 of Companies Act 2013

XVI. The company is not required to be registered under section 45-IA of the ReserveBank of India Act 1934.

For Goyal Nagpal & Co.
Chartered Accountants
(Firm's Registration No. 018289C)
CA Neeraj Goyal
Partner
(Membership No. 416000)
UDIN: 20416000AAAABH1984
Place: New Delhi
Date: June 25 2020

Annexure - B to the Independent Auditor's Report of even date on the Standalone Ind ASfinancial statements of Vikas Multicorp Limited

Report on the Internal Financial Controls under Clause (i) of Sub-section 3 of Section143 of the Companies Act 2013

We have audited the internal financial controls over financial reporting of VikasMulticorp Limited ('the company') as of March 31 2020 in conjunction with our audit ofthe standalone Ind AS financial statements of the Company for the year ended on 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'). These responsibilitiesinclude the design implementation and maintenance of adequate internal financial controlsthat were operating effectively for ensuring the orderly and efficient conduct of itsbusiness including adherence to company's policies the safeguarding of its assets theprevention and detection of frauds and errors the accuracy and completeness of theaccounting records and the timely preparation of reliable financial information asrequired under the Companies Act 2013.

Auditors' Responsibility

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") and the Standards on Auditing issued by ICAI and deemedto be prescribed under section 143(10) of the Companies Act 2013 to the extentapplicable to an audit of internal financial controls both applicable to an audit ofInternal Financial Controls and both issued by the Institute of Chartered Accountants ofIndia. Those Standards and the Guidance Note require that we comply with ethicalrequirements and plan and perform the audit to obtain reasonable assurance about whetheradequate internal financial controls over financial reporting was established andmaintained and if such controls operated 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 judgement 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 of the company.

Meaning of Internal Financial Controls over Financial Reporting

A company's internal financial control over financial reporting is a process designedto provide 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 ofunauthorised 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.

Opinion

In our opinion the company has in all material respects an adequate internalfinancial controls system over financial reporting and such internal financial controlsover financial reporting were operating effectively as at March 31 2020 based on theinternal control over financial reporting criteria established by the Company consideringthe essential components of internal control stated in the Guidance Note on Audit ofInternal Financial Controls Over Financial Reporting issued by the Institute of CharteredAccountants of India.

For Goyal Nagpal & Co.
Chartered Accountants
(Firm's Registration No. 018289C)
CA Neeraj Goyal
Partner
(Membership No. 416000)
UDIN: 20416000AAAABH1984
Place: New Delhi
Date: June 25 2020

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