Esquire Money Guarantees Ltd

We cond uc te d our a udit in accord a nce with the Standards on Auditing (SAs) specified under section143(10) of th e Compa nies A c t 2013 (the A ct) . Our responsibil ities under those Standards are furtherd es cribed In th e Audito rs Respon sibilities for the Audit of the Standalone Financial Results section ofo ur report. W e a re Ind ep enden t of th e Company in accordance with the Code of Ethics issued by theInstitute of Charte red A ccountants of India together with the ethical requirements that are relevant toour a udit o f th e financia l re sults under the provisions of the Companies Act 2013 and the Rulesth ereunder a nd we have fulfilled our other ethical responsibilities in accordance with theserequirements and the Code o f Ethics. W e believe that the audit evidence we have obtained is sufficienta nd appropriate to provide a ba sis for our opinion .O ur opinion is not modified in r espect of this matter.