TO THE MEMBERS OF DHANVANTRI JEEVAN REKHA LIMITED
Report on the Audit of the Standalone Financial StatementsOpinion Opinion
We have audited the accompanying standalone financial statements of DHANVANTRI JEEVAN
REKHA LIMITED (the “Company”), which comprise the Balance Sheet as at March 31,
2023, the Statement of Profit and Loss (including Other Comprehensive Income), the
Statement of Changes in Equity and the Statementof Cash Flows for the year ended on that
date and a summary of significant accounting policies and other explanatory information
(hereinafter referred to as the “standalone financial statements”). 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 Indian Accounting Standards prescribed under section 133
of the Act read with the Companies (Indian Accounting Standards) Rules, 2015, as amended,
(“Ind AS") and other accounting principles generallyaccepted in India, of the
state of affairs of the Company as at March 31, 2023 and its profit, total comprehensive
income, changes 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
the Standards on Auditing (“SA"s) 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 Standalone 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 standalone financial statements
under the provisions of the Act and the Rules made thereunder, and we have fulfilled our
other ethicalresponsibilities in accordance with these requirements and the ICAls Code of
Ethics. We believe thatthe audit evidence obtained by us is sufficient and appropriate to
provide a basis for our audit opinionon the standalone financial statements. Key Audit
Matters Key audit matters are those matters that, in our professional judgment, were of
most significance in ouraudit of the standalone financial statements of the current
period. These matters were addressed in the context of our audit of the standalone
financial statements as a whole, and in forming our opinion thereon, and we do not provide
a separate opinion on these matters. We have determined that there are no key audit
matters to be communicated in our report. Information Other than the Financial Statements
and Auditors Report Thereon The Companys Board of Directors is responsible for the other
information. The other information comprises the information included in the Management
Discussion and Analysis, Boards Report including Annexures to Boards Report, Business
Responsibility Report, Corporate Governance and Shareholders Information, but does not
include the consolidated financial statements, standalone financial statements and our
auditors report thereon. The Annual Report is expected to be made available to us after
the date of this auditors report Qur opinion on the standalone financial statements does
not cover the other information and we do notexpress any form of assurance conclusion
thereon. In connection with our audit of the standalone financial statements, our
responsibility is to read the otherinformation and, in doing so, consider whether the
other information is materially inconsistent with the standalone financial statements or
our knowledge obtained during the course of our 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 atherinformation, we are required to repart that fact.
We have nothing to report in this regard. Managements Responsibilities for the
Standalone Financial Statements The Companys Board of Directors is responsible for the
matters stated in section 134(5) of the Act withrespect to the preparation of these
standalone financial statements that give a true and fair view of the financial position,
financial performance, including other comprehensive income, changes in equity and cash
flows of the Company in accordance with the Ind AS and other accounting principles
generally accepted in India. This responsibility also includes maintenance of adequate
accounting records in accordance with the provisions of the Act for safeguardingthe assets
of the Company and for preventingand 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 effectivelyfor ensuring the accuracy and
completeness of the accounting records, relevant to the preparation and presentation of
the standalone financial statements that give a true and fair view and are free from
material misstatement, whether due to fraud or error. In preparing the standalone
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
liquidatethe Company or to cease operations, or has no realistic alternative but to do so.
The Board of Directors is also responsible for overseeing the Companys financial
reporting process. Auditors Responsibilities for the Audit of the Standalone Financial
Statements Our objectives are to obtain reasonable assurance about whether the standalone
financial statementsas 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 standalone financial statements.
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 standalone financial
statements, whetherdue to fraud or error, design and perform audit procedures responsive
to those risks, and obtain auditevidence 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 control.
R Obtain an understanding of internal financial 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 alsoresponsible for expressing our opinion on whether the
Company has adequate internal financial controls system 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 the management.
R 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 orconditions 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 auditorsreport to the related disclosures in the
standalone financial statements or, if such disclosures are inadequate, to modify our
opinion. Our conclusions are based on the audit evidence obtained up tothe date of our
auditors report. However, future events or conditions may cause the Company to cease to
continue as a going concern.
R Evaluate the overall presentation, structure and content of the standalone financial
statements, including the disclosures, and whether the standalone financial statements
represent the underlyingtransactions and events in a manner that achieves fair
presentation. Materiality is the magnitude of misstatements in the standalone financial
statements that, individually or in aggregate, makes it probable that the economic
decisions of a reasonably knowledgeable user of the standalone financial statements may be
influenced.
We consider quantitative materiality and qualitative factors in (i) planning the scope
of our audit work and in evaluating the results of our work;and (ii) to evaluate the
effect of any identified misstatements in the standalone financial statements. 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. 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. From the matters communicated with those charged with
governance, we determine those matters that were of most significance in the audit of the
standalone 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
1. As required by Section 143(3) of the Act, based on our audit 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, Statement of Changes in Equity and the Statement of Cash Flows 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 Ind AS
specified under Section 133 of the Act.
e) On the basis of the written representations received from the directors as on March
31, 2023 taken on record by the Board of Directors, none of the directors is disqualified
as on March 31, 2023 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 over financial
reporting of the Company and the operating effectiveness of such controls, refer to our
separate Report in “Annexure A”. Our report expresses an unmodified opinion on
the adequacy and operating effectiveness of the Companys internal financial controls over
financial reporting.
g) With respect to the other matters to be included in the Auditors Report in
accordance with the requirements of section 197(16) of the Act, as amended: In our opinion
and to the best of our information and according to the explanations given to us, the
remuneration paid by the Company to its directors during the year Is in accordance with
the provisions of section 187 of the Act.
h) 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, as amended, 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 standalone financial statements.
ii. ~The Company did not have any long-term contracts including derivative contracts
for which there were any material foreseeable losses. iii. There has been no delay in
transferring amounts, required to be transferred, to the Investor Education and Protection
Fund by the Company.
iv. (a) The Management has represented that, to the best of its knowledge and belief,
no funds (which are material either individually or in the aggregate) have been advanced
or loaned or invested (either from borrowed funds or share premium or any other sources or
kind of funds) by the Company to or in any other person or entity, including foreign
entity (“Intermediaries”), with the understanding, whether recorded in writing
or otherwise, that the Intermediary shall, whether, directly or indirectly lend or invest
in other persons or entities identified in any manner whatsoever by or on behalf of the
Company (“Ultimate Beneficiaries”) or provide any guarantee, security or the
like on behalf of the Ultimate Beneficiaries;The Management has represented, that, to the
best of its knowledge and belief, no funds (which are material either individually or in
the aggregate) have been received by the Company from any person or entity, including
foreign entity (“Funding Parties”), with the understanding, whether recorded in
writing or otherwise, that the Company shall, whether, directly or indirectly, lend or
invest in other persons or entities identified in any manner whatsoever by or on behalf of
the Funding Party (“Ultimate Beneficiaries”) or provide any guarantee, security
or the like on behalf of the Ultimate Beneficiaries;
(b) Based on the audit procedures that have been considered reasonable and appropriate
in the circumstances, nothing has come to our notice that has caused us to believe that
the representations under sub-clause (i) and (ii) of Rule 11(e), as provided under, and
(b) above, contain any material misstatement.
v. (a) There was no proposed final/interim dividend in the previous year to be paid
during the year.
(b) The Board of Directors of the Company have not proposed any dividend for the year
which is subject to the approval of the members at the ensuing Annual General Meeting. The
amount of dividend proposed, if any will be in accordance with section 123 of the Act, as
applicable. vi. As per proviso to Rule 3(1) of the Companies (Accounts) Rules, 2014 is
applicable for the Company only with effect from 1% April 2023, reporting under Rule 11(g)
of the Companies (Audit and Auditors) Rules, 2014 is not applicable.
2. As required by the Companies (Auditors Report) Order, 2020 (“the Order”)
issued by the Central Government of India in terms of Section 143(11) 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.
For Anuj Goyal & Co. Chartered Accountants SD/- (Anuj Goyal) Proprietor
M. No.: 073710 FRN: 004881C
UDIN: 23073710BGXPQCT7907
Place: Meerut Date: 29/05/2023
ANNEXURE “A” TO THE INDEPENDENT AUDITORS REPORT
(Referred to in paragraph 1(f) under ‘Report on Other Legal and Regulatory
Requirements section of our report to the Members of Dhanvantri Jeevan Rekha Limited of
even date) Report on the Internal Financial Controls Over Financial Reporting under Clause
(i) of sub- section 3 of Section 143 of the Companies Act, 2013 (the “Act”)
We have audited the internal financial controls over financial reporting of DHANVANTRI
JEEVAN REKHA LIMITED (the “Company”) as of March 31, 2023 in conjunction with
our audit of the standalone Ind AS financial statements of the Company for the year ended
on that date. Managements Responsibility for Internal Financial Controls The Management
of the Company 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 InternalFinancial Controls Over Financial Reporting issued by the Institute of
Chartered Accountants of India (the “ICAI"). These responsibilities include the
design, implementation and maintenance of adequate internal financial controls that were
operating effectively for ensuring the orderly and efficient conductof 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 Qur responsibility is to express an opinion on the
Companys internal financial controls over financial reporting of the Company based on our
audit. We conducted our audit in accordance with the GuidanceNote on Audit of Internal
Financial Controls Over Financial Reporting (the “Guidance Note") issued by the
ICAI and the Standards on Auditing prescribed under Section 143(10) of the Companies Act,
2013, to the extent applicable to an audit of internal financial controls. 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 over financial reportingwas established and maintained and if such controls
operated effectively in all material respects. Qur audit involves performing procedures to
obtain audit evidence about the adequacy of the internal financial controls system over
financial reporting and their operating effectiveness. Our audit of internalfinancial
controls over financial reporting included obtaining an understanding of internal
financial controls over financial reporting, 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 materialmisstatement of the financial
statements, whether due to fraud or error. We believe that the audit evidence we have
obtained, is sufficient and appropriate to provide a basis forour audit opinion on the
Companys internal financial controls system over financial reporting. Meaning of Internal
Financial Controls over Financial Reporting A companys internal financial control over
financial reporting is a process designed to provide reasonable assurance regarding the
reliability of financial reporting and the preparation of financial statements for
external purposes in accordance with generally accepted accounting principles. A companys
internal financial control over financial reporting 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
authorizations of management and directors of the company; and (3) provide reasonable
assurance regarding prevention or timely detection of unauthorized acquisition, use, or
disposition of the companys assets that could have a material effect on the financial
statements. Inherent Limitations of Internal Financial Controls over Financial Reporting
Because of the inherent limitations of internal financial controls over financial
reporting, including thepossibility 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 financialcontrols over financial
reporting to future periods are subject to the risk that the internal financial
controlover financial reporting may become inadequate because of changes in conditions, or
that the degree ofcompliance with the policies or procedures may deteriorate. Opinion In
our opinion, to the best of our information and according to the explanations given to us,
the Company has, in all material respects, an adequate internal financial controls system
over financial reporting andsuch internal financial controls over financial reporting were
operating effectivelyas at March 31, 2023, based on the criteria for internal financial
control over financial reporting 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 ICAI.
For Anuj Goyal & Co. Chartered Accountants
SD/- (Anuj Goyal) Proprietor
M. No.: 073710 FRN: 004881C
UDIN: 23073710BGXPQC7907
Place: Meerut Date: 29/05/2023
ANNEXURE ‘B TO THE INDEPENDENT AUDITORS REPORT
(Referred to in paragraph 2 under ‘Report on Other Legal and Regulatory
Requirements sectionof our report to the Members of Dhanvantri Jeevan Rekha Limited of
even date) To the best of our information and according to the explanations provided to us
by the Company and the books of account and records examined by us in the normal course of
audit, we state that: In respect of the Companys Property, Plant and Equipment and
Intangible Assets:
(a) (A) The Company has maintained proper records showing full particulars, including
quantitative details and situation of Property, Plant and Equipment and relevant details
of right-of-use assets.
(B) The Company has maintained proper records showing full particulars of intangible
assets.
(b) The Company has a program of physical verification of Property, Plant and Equipment
and right-of-use assets so to cover all the assets once every three years which, in our
opinion, is reasonable having regard to the size of the Company and the nature of its
assets. According to the information and explanations given to us, no material
discrepancies were noticed on such verification.
(c) Based on our examination of the property tax receipts and lease agreement for land
on which building is constructed, registered sale deed / transfer deed / conveyance deed
provided to us, we report that, the title in respect of self-constructed buildings and
title deeds of all other immovable properties, disclosed in the financial statements
included under Property, Plant and Equipment are held in the name of the Company as at the
balance sheet date.
(d) The Company has not revalued any of its Property, Plant and Equipment (including
right-of-use assets) and intangible assets during the year.
(e) No proceedings have been initiated during the year or are pending against the
Company as at March 31, 2023 for helding any benami property under the Benami Transactions
(Prohibition) Act, 1988 (as amended in 2016) and rules made thereunder.
(a) The inventories have been physically verified by the management during the year. In
our opinion, the frequency of verification by the management is reasonable and the
coverage and procedure for such verification is appropriate. No discrepancy in excess of
10% in aggregate between such confirmations and books and records maintained by the
Company for each class of inventory has been identified.
(b) The Company is a debt free company, it has not been sanctioned working capital
limits in excess of \ 5 crore, in aggregate, at any points of time during the year, from
banks or financial institutions on thebasis of security of current assets and hence
reporting under clause 3(ii)(b) of the Order is not applicable. According to the
information and explanations provided to us, during the year the Company has not provided
loans, advances in the nature of loans, stood guarantees or securities to companies,
firms, limited liability partnerships or any other parties during the year. Accordingly,
the requirement to report on clause 3(iii)(a) to (f) of the Order is not applicable and
hence not commented upon According to the information and explanations provided to us,
there are no loans granted, investments made, guarantees and securities given by the
Company to which provisions of sections 185 and 186 of the Act are applicable and
accordingly, the requirement to report on clause 3(iv) of the Order is not applicable and
hence not commented upon. The Company has neither accepted any deposits from the public
nor accepted any amounts which are deemed to be deposits within the meaning of sections 73
to 76 of the Companies Act and the rules made thereunder, to the extent applicable.
Accordingly, the requirement to report on clause 3(v) of the Order is not applicable and
hence not commented upon.
Vi. The maintenance of cost records has not been specified by the Central Government
under sub-section (1) of section 148 of the Companies Act, 2013 for the business
activities carried out bythe Company. Hence, reporting under clause (vi) of the Order is
not applicable to the Company.
vii. In respect of statutory dues:
(a) Undisputed statutory dues including goods and services tax, provident fund,
employees state insurance, income-tax, duty of custom, cess and other applicable
statutory dues have generally been regularly deposited with the appropriate authorities
though there has been a slight delay in a few cases. During the year, the Company did not
have any undisputed dues towards sales tax, service tax, duty of excise and value added
tax. According fo the information and explanations given to us and based on audit
procedures performed by us, no undisputed amounts payable in respect of applicable
statutory dues were outstanding, at the year end, for a period of more than six months
from the date they became payable. There were no undisputed amounts payable in respect of
Goods and Service tax, Provident Fund, Employees State Insurance, Income Tax, Sales Tax,
Service Tax, dutyof Custom, duty of Excise, Value Added Tax, Cess and other material
statutory dues in arrears as at March 31, 2023 for a period of more than six months from
the date they became payable.
(b) According to the records of the Company, the dues of goods and services tax,
provident fund, employees state insurance, income-tax, sales-tax, service tax, duty of
custom, duty of excise, value added tax, cess, and other statutory dues that have not been
deposited on account of any dispute, refer Annexure 1 (a) for the details of the cases.
viii. According to the information and explanations provided to us, the Company has not
surrendered or disclosed an income in tax assessments during the year under the Income tax
Act, 1961 any transaction, previously not recorded in the books of account. Accordingly,
the requirement to report on clause 3(viii) of the Order is not applicable and hence not
commented upon. (a) According to information and explanations provided to us, the Company
has not defaulted in repayment of loans or other borrowings or in the payment of interest
thereon to any lender. Accordingly, the requirement to report on clause 3(ix)(a) of the
Order is not applicable and hence not commented upon.
(b) According to information and explanations provided to us, the Company has not been
declared willful defaulter by any bank or financial institution or government or any
government authority. (c) According to information and explanations provided to us and
based on the overall examination of the financial statements, term loans obtained by the
Company were applied for the purpose for which these loans were obtained.
(d) According to the information and explanations provided to us and based on the
overall examination of the financial statements, no funds raised by the Company on
short-term basis have been used for long-term purposes.
(e) The Company does not have any subsidiary, associate or joint venture. Accordingly,
the requirement to report on clause 3(ix)(e) of the Order is not applicable to the Company
and hence not commented upon. (fy The Company does not have any subsidiary, associate or
joint venture. Accordingly, the requirement to report on Clause 3(ix)(f) of the Order is
not applicable to the Company and hence not commented upon.
Xx. (a) According to the information and explanations provided to us, the Company has
not raised any money during the year by way of initial public offer / further public offer
(including debt instruments). Accordingly, the requirement to report on clause 3(x)(a) of
the Order is not applicable and hence not commented upon.
(b) According to the information and explanations provided to us, the Company has not
made any preferential allotment or private placement of shares ffully or partially or
optionally convertible debentures during the year. Accordingly, the requirement to report
on clause 3(x)(b) of the Order is not applicable and hence not commented upon.
xi. (a) No fraud by the Company and no material fraud on the Company has been noticed
or reported during the year.
(b) No report under sub-section (12) of section 143 of the Companies Act has been filed
in Form ADT-4 as prescribed under rule 13 of Companies (Audit and Auditors) Rules, 2014
with the Central Government, during the year and upto the date of this report.
(c) We have taken into consideration the whistle blower complaints received by the
Companyduring the year (and upto the date of this report), while determining the nature,
timing andextent of our audit procedures.
xii. The Company is not a Nidhi Company and hence reporting under clause (xii) of the
Order is not applicable. xiii. In our opinion, the Company is in compliance with Section
177 and 188 of the Companies Act, 2013 with respect to applicable transactions with the
related parties and the details of related party transactions have been disclosed in the
standalone financial statements as required by theapplicable accounting standards.
xiv. (a) In our opinion the Company has an adequate internal audit system commensurate
with thesize and the nature of its business.
(b) We have considered, the internal audit reports for the year under audit, issued to
the Company during the year and till date, in determining the nature, timing and extent of
our audit procedures. xv. In our opinion during the year the Company has not entered into
any non-cash transactions withits directors or persons connected with its directors. and
hence provisions of section 192 of theCompanies Act, 2013 are not applicable to the
Company.
xvi. (a) In our opinion, the Company is not required to be registered under section
45-1A of the Reserve Bank of India Act, 1934. Hence, reporting under clause 3(xvi)(a), (b)
and (c) of theOrder is not applicable.
(b) In our opinion, there is no core investment company within the Group (as defined in
the Core Investment Companies (Reserve Bank) Directions, 2016) and accordingly reporting
under clause 3(xvi)(d) of the Order is not applicable.
xvii. The Company has not incurred cash losses during the financial year covered by our
audit and the immediately preceding financial year.
xviii. There has been no resignation of the statutory auditors of the Company during
the year.
xix. On the basis of the financial ratios, ageing and expected dates of realization of
financial assets and payment of financial liabilities, other information accompanying the
financial statements and our knowledge of the Board of Directors and Management plans and
based on our examination of the evidence supporting the assumptions, nothing has come to
our attention, which causes us to believe that any material uncertainty exists as on the
date of the audit report indicating that Company is not capable of meeting its liabilities
existing at the date of balance sheet as and when they fall due within a period of one
year from the balance sheet date. We, however, state that this is not an assurance as to
the future viability of the Company. We furtherstate that our reporting is based on the
facts up to the date of the audit report and we neither give any guarantee nor any
assurance that all liabilities falling due within a period of one year from the balance
sheet date, will get discharged by the Company as and when they fall due.
xx. Corporate Social Responsibility (CSR) is not applicable on the Company in terms of
section 135 of The Companies Act, 2013. Accordingly reporting under clause 3(xx)(a) of the
Order is not applicable on the Company for the year.
For Anuj Goyal & Co. Chartered Accountants
SD/- (Anuj Goyal) Proprietor
M. No.: 073710 FRN: 004881C
UDIN: 23073710BGXPQC7907
Place: Meerut Date: 29/05/2023
+91-9892691696
