Carborundum Universal Ltd Directors Report.

To

The Members of Carborundum Universal limited Report on the Audit of the Standalone Financial Statements

Opinion

1. We have audited the accompanying Standalone Financial Statements of Carborundum Universal Limited ("the Company"), which comprise the Balance Sheet as at March 31, 2021, and the Statement of Profit and Loss (including Other Comprehensive Income), Statement of Changes in Equity and Cash Flow Statement for the year then ended, and notes to the financial statements, including a summary of significant accounting policies and other explanatory information.

2. In our opinion and to the best of our information and according to the explanations given to us, the aforesaid Standalone Financial Statements give the information required by the Companies Act, 2013 ("the Act") in the manner so required and give a true and fair view in conformity with the accounting principles generally accepted in India, of the state of affairs of the Company as at March 31, 2021, and total comprehensive income (comprising of profit and other comprehensive income), changes in equity and its cash flows for the year then ended.

Basis for Opinion

3. We conducted our audit in accordance with the Standards on Auditing (SAs) specified under section 143(10) of the Act. Our responsibilities under those Standards are further described in the Auditors Responsibilities for the Audit of the 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 together with the ethical requirements that are relevant to our audit of the financial statements under the provisions of the Act and the Rules thereunder, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the Code of Ethics. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Key audit matters

4. Key audit matters are those matters that, in our professional judgment, were of most significance in our audit of the financial statements of the current period. These matters were addressed in the context of our audit of the financial statements as a whole, and in forming our opinion thereon, and we do not provide a separate opinion on these matters.

Key audit matter How our audit addressed the key audit matter
Appropriateness of revenue recognition on sale of goods and services Our audit procedures relating to revenue recognition include the following:
Refer Note 3.4 and Note 19 (a) of the Standalone Financial Statements. a. Understood and performed procedures to assess the design and test the operating effectiveness of relevant controls related to recording of revenue including the related discounts.
During the year, the Company has recognised 16,493.46 million as revenue from sale of goods and services which constitutes 96% of its total income. b. Assessed whether the policy of recognising revenue was in line with Ind AS – 115.
Revenue from sale of goods is recognised under Ind AS 115 – ‘Revenue from Contracts with Customers at a point in time when the control has been transferred, which generally coincides with dispatch of products to customers in case of domestic sales and on the basis of bill of lading in the case of export sales. Revenue from services is recognised over a period of time/ at a point in time, as per the terms agreed with the customers. c. Tested the reconciliation of the amounts as per the sales register to the general ledger.
We determined this to be a key audit matter due to significant time and effort involved in assessing the appropriateness of revenue recognition including accounting for the discounts and covering the aspects of completeness, accuracy, occurrence and cut off. d. Performed tests, on sample basis by validating the amounts recorded with the underlying documents which inter - alia includes invoices, dispatch documents, customer orders/contracts, receipt of consideration from customers, where applicable and allocation of variable consideration namely discounts.
e. Performed tests, on sample basis on revenue recognised from services, and ensured that the revenue was recognised over a period of time / at a point in time, as per the terms contracted with customers.
f. Performed cut off testing, on sample basis and ensured that the revenue from sale of goods is recognised in the appropriate period.
Based on the above procedures performed, we did not identify any exceptions in revenue recognition on sale of goods and services.
Carrying value of equity investments in subsidiaries, joint ventures and associate Our audit procedures in relation to assessment of carrying value of investments in subsidiaries, joint ventures and an associate, includ- ed the following:
Refer Note 3.20 and Notes 6A, 6B and 6C of the Standalone Financial Statements. a. Understood and performed procedures to assess the design and test the operating effectiveness of relevant controls related to valuation of investments.
The Companys equity investments in subsidiaries, joint ventures and associate amounted to 2,407.81 million as at March 31, 2021. Such investments are carried at cost as per Ind AS 27 – Separate Financial Statements. b. We obtained the audited financial statements of the subsidiaries, joint ventures and associate and evaluated the assessment carried out by the Company with regard to net worth of those respective subsidiaries, joint ventures and an associate with the carrying value of the investments made in those entities.
The carrying value of investments in subsidiaries, joint ventures and an associate was considered to be a key audit matter as these are material and significant to the net worth of the Company and is dependent on the future performance of the subsidiaries, joint ventures and an associate. c. We also obtained the Managements documentation and tested its assessment on whether there were indicators for impairment if any, of the aforesaid investments, as required by Ind AS 36, Impairment of Assets.
Business application system migration to Ramco Virtual Works (RVW) 6X: (Refer Note 5 to the Standalone Financial Statements) Based on above procedures performed, we found the managements assessment of carrying value of investments in subsidiaries, joint ventures and an associate to be reasonable.
The Companys financial reporting process is reliant on the design and operating effectiveness of its IT systems. The Company used RVW 4X as the key financial application system for the periods between April 1, 2020 and December 31, 2020; and migrated all their processes except Payroll; and Property, Plant and Equipment to RVW 6X, an advanced version on January 01, 2021. The Company continued to use RVW 4X for Payroll; and Property, Plant and Equipment for the period April 01, 2020 to March 31, 2021. We performed the following procedures:
This is a key audit matter because migration to RVW 6X involved significant program and configuration changes; and migration of financially significant data from RVW 4X to RVW 6X. 1. Evaluated the project governance and the management oversight of the new system implementation;
2. Evaluated the design and tested the operating effectiveness of key controls over the new system implementation, which includes the overall project implementation plan; project roles and responsibilities; approval for new system requirements; and inspection of formal sign-offs including authorisation for go-live.
3. Evaluated the design and tested the operating effectiveness of the IT General Controls (ITGCs) for the periods from April 01,2020 to March 31, 2021 (for RVW 4X) and from January 01, 2021 to March 31, 2021 (for RVW 6X).
4. Evaluated the design and tested the operating effectiveness of the business process controls except Payroll; and Property, Plant and Equipment (both automated and manual) in RVW 4X for the periods from April 01, 2020 to December 31, 2020 and in RVW 6X for the periods from January 01, 2021 to March 31, 2021.
And evaluated the design and tested the operating effectiveness of the business process controls for Payroll; and Property, Plant and Equipment (both automated and manual) in RVW 4X for the periods April 01, 2020 to March 31, 2021.
5. Tested substantively a sample general/sub-ledger balances, balances of the financially significant data within the financial systems from old system to the new system.
The results of the procedures per- formed as above supported our ability to place reliance on ITGCs, business process controls (both au- tomated and manual) in RVW 4X and RVW 6X for the whole audit period.

Other Information

5. The Companys Board of Directors is responsible for the other information which comprises the information included in the Directors Report including Annexures and Corporate Governance Report, but does not include the financial statements and our auditors report thereon. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard

Responsibilities of management and those charged with governance for the financial statements

6. The Companys Board of Directors is responsible for the matters stated in section 134(5) of the Act with respect to the preparation of these Standalone Financial Statements that give a true and fair view of the financial position, financial performance, changes in equity and cash flows of the Company in accordance with the accounting principles generally accepted in India, including the Indian Accounting Standards specified under section 133 of the Act [Companies (Indian Accounting Standards) Rules, 2015] and other relevant provisions of the Act. This responsibility also includes maintenance of adequate accounting records in accordance with the provisions of the Act for safeguarding of the assets of the Company and for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting policies; making judgments and estimates that are reasonable and prudent; and design, implementation and maintenance of adequate internal financial controls, that were operating effectively for ensuring the accuracy and completeness of the accounting records, relevant to the preparation and presentation of the financial statements that give a true and fair view and are free from material misstatement, whether due to fraud or error.

7. In preparing the financial statements, management is responsible for assessing the Companys ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless management either intends to liquidate the Company or to cease operations, or has no realistic alternative but to do so. Those Board of Directors are also responsible for overseeing the Companys financial reporting process.

Auditors responsibilities for the audit of the financial statements

8. Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditors report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with SAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

9. As part of an audit in accordance with SAs, we exercise professional judgment and maintain professional scepticism throughout the audit. We also:

Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal controls.

Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances. Under Section 143(3)(i) of the Act, we are also responsible for expressing our opinion on whether the company has adequate internal financial controls with reference to financial statements in place and the operating effectiveness of such controls.

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

Conclude on the appropriateness of managements use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Companys ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditors report to the related disclosures in the 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 auditors report. However, future events or conditions may cause the Company to cease to continue as a going concern.

Evaluate the overall presentation, structure and content of the

financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.

10. We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. 11. We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards.

12. From the matters communicated with those charged with governance, we determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. We describe these matters in our auditors report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, we determine that a matter should not be communicated in our report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication.

Report on other legal and Regulatory Requirements

13. As required by the Companies (Auditors Report) Order, 2016 ("the Order"), issued by the Central Government of India in terms of subsection (11) of section 143 of the Act, we give in the Annexure B a statement on the matters specified in paragraphs 3 and 4 of the Order, to the extent applicable. 14. 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 best of 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 the Company so far as it appears from our examination of those books.

c) The Balance Sheet, the Statement of Profit and Loss (including Other Comprehensive Income), the Statement of Changes in Equity and Cash Flow Statement dealt with by this Report are in agreement with the books of account.

d) In our opinion, the aforesaid Standalone Financial Statements comply with the Indian Accounting Standards specified under Section 133 of the Act [Companies (Indian Accounting Standards) Rules, 2015] and other relevant provisions of the Act.

e) On the basis of the written representations received from the directors as on March 31, 2021 taken on record by the Board of

Directors, none of the directors is disqualified as on March 31, 2021 from being appointed as a director in terms of Section 164 (2) of the Act.

f) With respect to the adequacy of the internal financial controls with reference to financial statements of the Company and the operating effectiveness of such controls, refer to our separate Report in "Annexure A".

g) With respect to the other matters to be included in the Auditors Report in accordance with Rule 11 of the Companies (Audit and Auditors) Rules, 2014, in our opinion and 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 financial position in its financial statements – Refer Note 30 to the financial statements;

ii) The Company did not have any material foreseeable losses on long-term contracts and did not have any derivative contracts as at March 31, 2021.

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

iv) The reporting on disclosures relating to Specified Bank Notes is not applicable to the Company for the year ended March 31, 2021.

15. The Company has paid/provided for managerial remuneration in accordance with the requisite approvals mandated by the provisions of Section 197 read with Schedule V to the Act:

Annexure A to Independent Auditors Report

Referred to in paragraph 15 (f) of the Independent Auditors Report of even date to the members of Carborundum Universal limited on the standalone Ind AS financial statements for the year ended March 31, 2021

Report on the Internal Financial Controls with reference to financial statements under Clause (i) of Sub-section 3 of Section 143 of the Act

1. We have audited the internal financial controls with reference tofinancial statements of Carborundum Universal Limited ("the Company") as of March 31, 2021 in conjunction with our audit of the Standalone Financial Statements of the Company for the year ended on that date.

Managements Responsibility for Internal Financial Controls

2. The Companys management is responsible for establishing and maintaining internal financial controls based on the internal control over financial reporting criteria established by the Company considering the essential components of internal control stated in the Guidance Note on Audit of Internal Financial Controls Over Financial Reporting issued by the Institute of Chartered Accountants of India (ICAI). These responsibilities include the design,implementation and maintenance of adequate internal financial controls that were operating effectively for ensuring the orderly and efficient conduct of its business, including adherence to companys policies, the safeguarding of its assets, the prevention and detection of frauds and errors, the accuracy and completeness of the accounting records, and the timely preparation of reliable financial information, as required under the Act.

Auditors Responsibility

3. Our responsibility is to express an opinion on the Companys internal financial controls with reference to financial statements based on our audit. We conducted our audit in accordance with the Guidance Note on Audit of Internal Financial Controls Over Financial Reporting (the"Guidance Note") and the Standards on Auditing deemed to be prescribed under section 143(10) of the Act to the extent applicable to an audit of internal financial controls, both applicable to an audit of internal financial controls and issued by the ICAI. Those Standards and the Guidance Note require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether adequate internal financial controls with reference to financial statements was established and maintained and if such controls operated effectively in all material respects.

4. Our audit involves performing procedures to obtain audit evidence about the adequacy of the internal financial controls system with reference to financial statements and their operating effectiveness. Our audit of internal financial controls with reference to financial statements included obtaining an understanding of internal financial controls with reference to financial statements, assessing the risk that a material weakness exists, and testing and evaluating the design and operating effectiveness of internal control based on the assessed risk. The procedures selected depend on the auditors judgement, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error.

5. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion on the Companys internal financial controls system with reference to financial statements.

Meaning of Internal Financial Controls with reference to financial statements

6. A companys internal financial controls with reference to financial statements is a process designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation offinancial statements for external purposes in accordance with generally accepted accounting principles. A companys internal financial controls with reference to financial statements includes those policies and procedures that (1) pertain to the maintenance of records that, in reasonable detail,accurately and fairly reflect the transactions and dispositions of the assets of the company; (2) provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with generally accepted accounting principles, and that receipts and expenditures of the company are being made only in accordance with authorisations of management and directors of the company; and (3) provide reasonable assurance regarding prevention or timely detection of unauthorised acquisition, use, ordisposition of the companys assets that could have a material effect on the financial statements.

Inherent limitations of Internal Financial Controls with reference to financial statements

7. Because of the inherent limitations of internal financial controls with reference to financial statements, including the possibility of collusion or improper management override of controls, material misstatements due to error or fraud may occur and not be detected. Also, projections of any evaluation of the internal financial controls with reference to financial statements to future periods are subject to the risk that the internal financial control controls with reference to financial statements may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate.

Opinion

8. In our opinion, the Company has, in all material respects, an adequate internal financial controls system with reference to financial statements and such internal financial controls with reference to financial statements were operating effectively as at March 31, 2021, based on the internal control over financial reporting criteria established by the Company considering the essential components of internal control stated in the Guidance Note on Audit of Internal Financial Controls Over Financial Reporting issued by the Institute of Chartered Accountants of India.

Annexure B to Independent Auditors Report

Referred to in paragraph 13 of the Independent Auditors Report of even date to the members of Carborundum Universal limited on the standalone Ind AS financial statements as of and for the year ended March 31, 2021

i. In respect of Property, plant and equipment:

(a) The Company is maintaining proper records showing full particulars,including quantitative details and situation, of Property, plant and equipment.

(b) The Property, plant and equipment are physically verified by the Management according to a phased programme designed to cover all the items at regular intervals which, in our opinion, is reasonable having regard to the size of the Company and the nature of its assets. Pursuant to the programme, Property, plant and equipment has been physically verified by the Management during the year and no material discrepancies have been noticed on such verification.

(c) According to the information and explanations given to us and based on the examination of the registered title deeds provided to us, we report that the title deeds of all the immovable properties of land and buildings as disclosed in Note 4 are held in the name of the Company as at the Balance Sheet date; Immovable properties of land and buildings whose title deeds have been pledged as security for loans, guarantees, etc. are held in the name of the Company as per the Memorandum of Entry executed by the Company and confirmed by the banker as on the balance sheet date. In respect of immovable properties of land and buildings that have been taken on lease, as disclosed in Note 4B, the lease agreements are in the name of the Company where the Company is a lessee in the agreement.

ii. The physical verification of inventory, excluding stocks lying with third party warehouses, have been conducted at reasonable intervals by the Management during the year. In respect of inventory lying with third party warehouses, these have been confirmed by them. The discrepancies noticed on physical verification of inventory as compared to book records were not material.

iii. The Company has not granted any loans, secured or unsecured, to companies, firms, Limited Liability Partnerships or other parties covered in the register maintained under Section 189 of the Act.

Therefore, the provisions of Clause 3 (iii) of the said Order are not applicable to the Company.

iv. In our opinion, and according to the information and explanations given to us, the Company has not granted any loans or provided any guarantees or security to the parties covered under Section 185 of the Companies Act, 2013. The Company has complied with the provisions of Section 186 of the Companies Act, 2013 in respect of the loans and investments made, and guarantees and security provided by it.

v. The Company has not accepted any deposits from the public within the meaning of Sections 73, 74, 75 and 76 of the Act and the Rules framed there under to the extent notified.

vi. Pursuant to the rules made by the Central Government, the Company is required to maintain cost records as specified under Section 148(1) of the Act in respect of its products. We have broadly reviewed the same, and are of the opinion that, prima facie, the prescribed accounts and records have been made and maintained. We have not, however, made a detailed examination of the records with a view to determine whether they are accurate or complete.

vii.(a) According to the information and explanations given to us and the records of the Company examined by us, in our opinion, the Company is regular in depositing undisputed statutory dues, including provident fund, employees state insurance, income tax, sales tax, service tax, duty of customs, duty of excise, value added tax, cess, goods and services tax, and other material statutory dues, as applicable, with the appropriate authorities.

(b) According to the information and explanations given to us and the records of the Company examined by us, there are no dues of duty of customs and service tax which have not been deposited on account of any dispute. The particulars of dues of income tax, sales tax, value added tax, goods and services tax and duty of excise as at March 31, 2021 which have not been deposited on account of a dispute, are as follows:

Name of the statute Nature of dues Amount ( in Million)* Period to which the amount relates Forum where the dispute is pending
Central Excise Act, 1944 Excise duty 0.95 1986 - 1987 High Court of Kerala
Central Excise Act, 1944 Excise duty 0.37 1995 - 1996 and 2000 - 2003 The Customs, Excise & Service Tax Appellate Tribunal
Central Excise Act, 1944 Excise duty 0.63 1999 - 2001, 2011 - 2013 Commissioner of Central Excise (Appeals)
Central Excise Act, 1944 Excise duty 5.23 2015 - 2017 The Customs, Excise & Service Tax Appellate Tribunal
The Central Sales Tax Act, 1956 Central Sales Tax 0.47 1989 - 1990 High Court of Madras
The Central Sales Tax Act, 1956 Central Sales Tax 24.74 2015 -2016 Deputy Commissioner of Commercial Taxes
Tamil Nadu General Sales Tax Act, 1959 Sales Tax 0.02 1995 - 1996 Sales Tax Appellate Tribunal, Chennai
The Central Sales Tax Act, 1956 Central Sales Tax 0.23 2002 - 2003 Sales Tax Appellate Tribunal, Chennai
The Central Sales Tax Act, 1956 Central Sales Tax 0.06 2004 - 2005 Commissioner Appeals
Tamil Nadu General Sales Tax Act, 1959 Sales Tax 0.66 2005 - 2006 Deputy Commissioner Appeals
The Central Sales Tax Act, 1956 Central Sales Tax 15.32 2005 - 2008 and 2012 - 2013 Deputy Commissioner Appeals
The Central Sales Tax Act, 1956 Central Sales Tax 1.43 2011 - 2012 Commercial Tax Appellate Board, Madhya Pradesh
The Central Sales Tax Act, 1956 Central Sales Tax 2.78 2013 - 2015 Assistant Commissioner Appeals
Kerala Value Added Tax Act, 2003 Value added tax 15.04 2013 - 2014 Assistant Commissioner Appeals
The Central Sales Tax Act, 1956 Central Sales Tax 1.29 2016 - 2017 Assistant Commissioner
Goods and Services Tax Act, 2017 Goods and Services Tax 0.19 2019 - 2020 High court of Kerala
Income Tax Act, 1961 Income Tax 111.55 2009 - 2016 Commissioner of Income Tax (Appeals)

* Amount considered above is net of 96.44 Million paid under protest.

viii. According to the records of the Company examined by us and the information and explanation given to us, the Company has not defaulted in repayment of loans or borrowings to any financial institution or bank. The Company has not availed any loans or borrowings from Government nor has it issued any debentures.

ix. The Company has not raised any moneys by way of initial public offer, further public offer (including debt instruments) and term loans. Accordingly, the provisions of Clause 3(ix) of the Order are not applicable to the Company.

x. During the course of our examination of the books and records of the Company, carried out in accordance with the generally accepted auditing practices in India and according to the information and explanations given to us, we have neither come across any instance of material fraud by the Company or on the Company by its officers or employees, noticed or reported during the year, nor have we been informed of any such case by the Management.

xi. The Company has paid/provided for managerial remuneration in accordance with the requisite approvals mandated by the provisions of Section 197 read with Schedule V to the Act. Also refer to paragraph 15 of our main audit report.

xii. As the Company is not a Nidhi Company and the Nidhi Rules, 2014 are not applicable to it, the provisions of Clause 3(xii) of the Order are not applicable to the Company.

xiii. In our opinion and according to the information and explanations given to us the Company is in compliance with Section 177 and 188 of the Companies Act 2013, where applicable, for all transactions with the related parties and the details of related party transactions have been disclosed in the financial statements as required under Indian Accounting Standards (Ind AS) 24 Related Party Disclosure specified under Section 133 of the Act.

xiv. The Company has not made any preferential allotment or private placement of shares or fully or partly convertible debentures during the year under review. Accordingly, the provisions of Clause 3(xiv) of the Order are not applicable to the Company.

xv. The Company has not entered into any non-cash transactions with its directors or persons connected with him. Accordingly, the provisions of Clause 3(xv) of the Order are not applicable to the Company.

xvi. The Company is not required to be registered under Section 45-IA of the Reserve Bank of India Act, 1934. Accordingly, the provisions of Clause 3(xvi) of the Order are not applicable to the Company.

For Price Waterhouse Chartered Accountants llP

Firm Registration Number: 012754N/N500016

 

Chartered Accountants

Subramanian Vivek

Partner

Place: Chennai Membership No. 100332
Date: April 28, 2021 UDIN: 21100332AAAAAH7572