To The Members of The Indian Hume Pipe Company Limited Report on the
Audit of Financial Statements Opinion
We have audited the accompanying financial statements of The Indian
Hume Pipe Company 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 Statement of Cash Flows for the year then ended, and notes to financial statements,
including a summary of the significant policies and other explanatory information.
In our opinion and to the best of our information and according to the
explanations given to us, the aforesaid 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, 2023, and its profit (including other
comprehensive income), changes in equity and its cash flows for the year ended on
thatdate.
Basis of Opinion
We conducted our audit in accordance with the Standards on Auditing
(SAs) specifiedunder 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
accounting 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 Companies Act, 2013 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
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 year.
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. We have determined the matter described below to be the key audit matters
to be communicated in our report.
| Sr No Key Audit Matter |
Auditors Response |
| 1. Revenue recognition in respect of construction
contracts (Contract revenue) recognised over time. (Refer Note 1(f) of the financial
statements of the Company) |
Principal audit procedures performed: |
| For the Contract revenue recognised over time, the Company
recognises revenue by measuring the progress of the performance obligation at the
reporting date. The progress is measured based on the Companys efforts or inputs to
the satisfaction of the performance obligation, by reference to the contract costs
incurred up to the end of reporting period as a percentage of total estimated costs for
each contract. |
? testing of the design and implementation of internal
controls over Revenue recognition and significant in the assessment of the contract
revenue as well as their operating effectiveness over the following: |
| The revenue on contracts may also include variations mainly
on account of change in scope of work and escalations / de-escalations. |
a. Determination of performance obligations and the
allocation of the transaction price. |
| Variations are recognised on a contract-by-contract basis
based on the estimated amount of variation that the company is entitled to and upto the
extent that it is highly probable that a significant reversal in the amount of cumulative
revenue recognised will not occur. Further, the contract variation is considered as a part
of the existing contract if the remaining goods or services are not distinct and,
therefore, form part of a single performance obligation that is partially satisfied at the
date of the contract variation. The effect that the contract variation has on the
transaction price, and on the entitys measure of progress towards complete
satisfaction of the performance obligation, is recognised as an adjustment to revenue. |
b. Controls over the determination, review and approval of
the significant estimates used. |
| Significant completeness of the estimated total costs and the
amount of progress of the performance obligation at the reporting date. Accordingly,
recognition of revenue over time is considered a key audit matter |
? testing the relevant controls of the information used in
recording and disclosing revenue in accordance with Ind AS 115. |
|
? testing on a sample basis contracts for appropriate
identification of performance obligations, assessing the measurement of the value of goods
and services transferred to customers and costs incurred to date and agreeing to the
supporting documents; |
|
? for sample of contracts, we obtained the percentage of
completion calculations, agreed key contractual terms back to signed contracts, tested the
mathematical accuracy of the cost to complete calculations and reperformed the calculation
of revenue recognised during the year based on the percentage of completion. |
|
? review judgmentsandestimationsarerequiredindeterminingthe
estimates of consideration related to variations in sample contracts, by
analysing agreements / correspondence with customers and other relevant documents related
to change in the consideration for those samples; |
|
? reviewing estimated profit and costs to complete with
cumulative performance of the contract upto the reporting date and discussions with key
personnel regarding appropriate revisions in cost / revenue by considering the costs
incurred till reporting date including additional cost required to complete the project
and estimation of potential contract losses; |
|
? performing analytical procedures for reasonableness of
revenues recognized, challenging the Companys assumptions used in estimating the
amount of revenue and associated profit to be recognised by the Company up to the balance
sheet date by evaluating the financial performance of contracts against budget and
historical trends |
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 Board of
Directors report, including Annexures to Boards report, Business
Responsibility and Sustainability 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 the Management for the Financial Statements
The Companys Board of Directors is responsible for the matters
stated in Section 134 (5) of the Companies Act, 2013 (‘the Act) with respect to
the preparation of these financial statements that give a true and fair view of the of the
Company financialposition, financial performance and cash flows in accordance with the
accounting principles generally accepted in India, specified under Section 133 of the Act
read with the rules made thereunder.
This responsibility also includes maintenance of adequate accounting
records in accordance with the provisions of the Act for safeguarding 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.
In preparing the financial statements, the Board of Directors 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 the Board of Directors either intends to liquidate the Company
or to cease operations, or has no realistic alternative but to do so.
The Board of Directors are responsible for overseeing the
Companys financial reporting process.
Auditors Responsibilities for the Audit of the Financial
Statements
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.
As part of an audit in accordance with SAs, we exercise professional
judgment and maintain professional skepticism 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
control.
? Obtain an understanding of internal financial controls relevant to
the audit in order to design 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 whether the company has 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.
Materiality is the magnitude of the misstatements in the financial
statements that, individually or aggregate, makes it probable that the economic decisions
of a reasonably knowledgeable user of the financial statements may be influenced.
(i) planning of the scope of our audit work and evaluating the results
of our work; and (ii) to evaluate the effect of any identified misstatement in the
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 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 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.
Other Matters
The financial statements of the Company for the year ended March 31,
2022, have been audited by another auditor. The report of another
auditor on this comparative financial information dated May 27, 2022, for the year ended
March 31, 2022, expressed an unmodified opinion.
Report on Other Legal and Regulatory Requirements
1. As required by the Companies (Auditors Report) Order, 2020
(‘the Order) issued by the Government of India – Ministry of Corporate
Affairs, in terms of sub-section (11) of section 143 of the Act, we enclose in the
annexure ‘A a statement on the matters specified in paragraphs 3 and 4 of the
said 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 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, and the Statement of Cash Flows and
Statement of Changes in Equity dealt with by this Report are in agreement with the books
of account.
(d) In our opinion, the aforesaid financial statements comply with the
Accounting Standards 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 We
considerquantitativemateriality andqualitativefactors in over financial reporting
of the Company and the operating effectiveness of such controls, refer to our separate
Report in "Annexure B".
(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: deficiencies in internal control that
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 197 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, 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 2.43 to the financial
statements;
(ii) The Company has made provisions, as required under the applicable
law or accounting standards, for material foreseeable losses, if any on long term
contracts. The Company does not have any derivative contracts.
(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, as disclosed in the notes to the financial statements, no funds 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 persons or entities,
including foreign entities ("Intermediaries"), with the understanding, whether
recorded in writing or otherwise, that the Intermediary shall, 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.
(b) The Management has represented, that, to the best of its knowledge
and belief, as disclosed in the notes to financial statements, no funds have been received
by the Company from any persons or entities, including foreign entities ("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 identifiedin 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; and
(c) In our opinion and based on the audit procedures we have 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 (a) and (b) above, contain any material misstatement.
(v) The final dividend proposed in the previous year, declared and paid
by the Company during the year is in accordance with Section 123 of the Act. As stated in
note b of statement of changes in equity to the financial statements, the Board of
Directors of the Company have proposed final dividend for the year which is subject to the
approval of the members at the ensuing Annual General Meeting. The amount of dividend
proposed is in accordance with section 123 of the Act, as applicable.
(vi) Proviso to Rule 3(1) of the Companies (Accounts) Rules, 2014 for
maintaining books of account using accounting software which has a feature of recording
audit trail (edit log) facility is applicable to the Company with effect from April 01,
2023, and accordingly, reporting under Rule 11(g) of the Companies (Audit and Auditors)
Rules, 2014 is not applicable for the financial year ended March 31, 2023.
|
For K. S. Aiyar & Co. |
|
Chartered Accountants |
|
ICAI Firm Registration No. 100186W |
|
Sachin A. Negandhi |
|
Partner |
| Place: Mumbai |
Membership No: 112888 |
| Date: May 16, 2023 |
UDIN: 23112888BGQVAI4422 |
(Referred to in paragraph 1 under the heading ‘Report on Other
Legal and Regulatory Requirements of our Report of even date on the financial
statements for the year ended on March 31, 2023, of The Indian Hume Pipe Company
Limited) (i) (a)
(A) The Company has maintained proper records showing full particulars
including quantitative details and situation of Property, Plant and Equipment.
(B) The Company has maintained proper records showing full particulars
of Intangible assets.
(b) Some of the property, plant and equipment (capital
work-in-progress, investment properties and right-of-use assets) were physically verified
during the year by the Management in accordance with a programme of verification, which in
our opinion provides for physical verification of all the property, plant and equipment at
reasonable intervals having regards to the size of the Company and the nature of its
activities. According to the information and explanations given to us no material
discrepancies were noticed on such verification.
(c) Based on the examination of the registered sale deed provided to
us, we report that, the title deeds, of all the immovable properties of land and
buildings, (other than properties where the Company is the lessee and the lease agreements
are duly executed in favour of the Company) disclosed in the financial statements included
in property, plant and equipment and investment properties 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 borrowings are held in the name of the
Company based on the confirmations directly received by us from the designated custodian
of the lenders.
(d) The Company has not revalued any of its Property, Plant and
Equipment (including Right of Use assets) and intangible assets. Accordingly, provisions
of clause 3(i)(d) are not applicable. (e) According to the information and explanations
given to us, no proceedings have been initiated during the year or are pending against the
Company as at March 31, 2023 for holding any benami property under the Benami Transactions
(Prohibition) Act, 1988 (as amended in 2016) and rules made thereunder
(ii) (a) The inventories were physically verified during the year by
the Management at reasonable intervals. In our opinion and according to the information
and explanations given to us, the coverage and procedure of such verification by the
Management is appropriate having regard to the size of the Company and the nature of its
operations. No discrepancies of 10% or more in the aggregate for each class of inventories
were noticed on such physical verification of inventories when compared with books of
account.
(b) The Company has been sanctioned working capital limits in excess of
Rs. 5 crores, in aggregate, at any point of time of the year, from banks or financial
institutions on the basis of security of current assets. In our opinion and according to
the information and explanations given to us, the quarterly returns or statements
(comprising stock statement, book debt statements) filed by the Company with such bank are
in agreement with unaudited books of account of the Company of the respective quarters.
(iii) The Company has not made any investment in, provided any
guarantee or security, and granted any loans or advances in the nature of loans, secured
or unsecured, to companies, firms, Limited
Liability Partnerships or other parties during the year, and hence
reporting under clause (iii) of the Order is not applicable.
(iv) As informed, the Company has not advanced any loans, made any
investments or given any guarantees and securities. Accordingly, provisions of section 185
and 186 of the Companies Act, 2013 and clause 3 (iv) of the Order is not applicable.
(v) The Company has not accepted any deposits from the public to which
the provisions of section 73 to 76 or any other relevant provisions of the Companies Act,
2013 and the Companies (Acceptance of Deposit) Rules 2014 apply. No order has been passed
by the Company Law Board, National Law Tribunal or Reserve Bank of India or any other
court or any other tribunal.
(vi) The maintenance of cost records has been specified by the Central
Government under section 148(1) of the Companies Act, 2013 for
manufacture of steel products. We have broadly reviewed the books of account maintained by
the Company pursuant to the Companies (Cost Records and Audit) Rules, 2014, as amended
prescribed by the Central Government for maintenance of cost record under Section 148(1)
of the Companies Act, 2013, and are of the opinion that, prima facie, the prescribed cost
records have been made and maintained by the Company. We have, however, not made a
detailed examination of the cost records with a view to determine whether they are
accurate or complete.
(vii) (a) According to the records of the Company, it is generally
regular in depositing undisputed statutory dues including Goods and Services Tax,
provident fund, employees state insurance, income-tax, , cess and any other material
statutory dues to the appropriate authorities.
According to the information and explanations given to us, no
undisputed amounts payable in respect of above which were outstanding, as at March 31,
2023, for a period of more than six months from the date on which they became payable.
(b) Details of dues of Sales Tax, Service Tax, Excise Duty, and Value
Added Tax which have not been deposited as on March 31, 2023, on account of disputes are
given below:
| Name of Statute |
Nature of dues |
Forum where dispute is pending |
Period to which amount relates |
Gross Amount (Rs. in lakhs) |
Amount unpaid (Rs. in lakhs) |
| Finance Act, 1994 |
Service Tax |
Appellate Authority-Tribunal Level |
2009-10 & 2012-15 |
352.71 |
337.32 |
|
|
Appellate Authority-Commissioner |
2014-2016 |
14.07 |
11.31 |
| Central Excise Act, 1944 |
Excise Duty |
Appellate Authority-Tribunal Level |
2006-2008 |
13.66 |
13.66 |
|
|
Appellate Authority-Commissioner |
2005-2006 |
131.37 |
129.19 |
| Sales Tax and Value |
Sales Tax |
High Court |
1996-1997 & 2016-17 |
7.79 |
7.79 |
| Added Tax Laws |
|
Appellate Authority-Tribunal Level |
2011-2018 |
1.05 |
1.05 |
|
|
Appellate Authority-Commissioner |
2005-2018 |
26.17 |
26.17 |
| Goods and Services |
|
Appellate Authority-Commissioner |
2017-18 |
6.84 |
4.83 |
| Tax Act, 2017 |
|
|
|
|
|
(viii) According to the information and explanations given to us there
are no unrecorded transactions in the books of account which have been surrendered or
disclosed as income during the year in the tax assessments under the Income Tax Act, 1961
(43 of 1961).
(ix) (a) In our opinion, the Company has not defaulted in the repayment
of loans or other borrowings or in the payment of interest to any lender during the year.
(b) The Company has not been declared wilful defaulter by any bank or
financial institution or government or any government authority.
(c) To the best of our knowledge and belief, in our opinion, term loans
availed by the Company were, applied by the Company during the year for the purpose for
which the loans were obtained.
(d) According to the information and explanations given to us and on an
overall examination of the balance sheet of the Company, we report that the no funds
raised on short-term basis have been used for long-term purposes.
(e) The Company did not have any subsidiary or associate or joint
venture during the year and hence, reporting under clause (ix) (e) of the Order is not
applicable.
(f) The Company did not have any subsidiary or associate or joint
venture during the year and hence, reporting under clause (ix) (f) of the Order is not
applicable.
(x) (a) The Company has not raised any moneys by way of initial public
offer or further public offer (including debt instruments) during the year and
accordingly, reporting under clause 3(x)(a) of the Order is not applicable.
(b) The Company has not made any preferential allotment or private
placement of shares or convertible debentures (fully, partially or optionally convertible)
during the year and accordingly reporting under clause 3(x)(b) of the Order is not
applicable.
(xi) (a) According to the information and explanations furnished by the
management, which have been relied upon by us, there were no frauds 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) According to the information and explanations furnished by the
management, which have been relied upon by us, there were no whistle blower complaints
received during the year by the Company.
(xii) (a) In our opinion, the Company is not a Nidhi Company.
Accordingly, clause 3(xii)of the Order is not applicable to the Company.
(xiii) In our opinion, all the transactions with the related parties
are in compliance with sections 177 and 188 of Companies Act, where applicable and the
details have been disclosed in the financial statements as required by the applicable
accounting standards.
(xiv) (a) In our opinion and based on our examination, the Company has
an internal audit system commensurate with the size and 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) According to the information and explanations given to us, the
Company has not entered into any non-cash transactions with directors or persons connected
with such directors.
(xvi) (a) According to the information and explanations given to us,
the Company is not required to be registered under section 45-IA of the Reserve Bank of
India Act, 1934.
(b) The Company is not a Non-Banking Finance Company or a Housing
Finance Company. Accordingly, provision of clause 3(xvi)(b) of the Order is not
applicable.
(c) In our opinion, the Company is not a Core Investment Company
(CIC) as defined in the regulations made by the Reserve Bank of India.
(d) According to the information and explanations given to us, the
Company does not have any Core Investment Company as part of the group and accordingly
reporting under clause 3(xvi)(d) of the Order is not applicable.
(xvii) In our opinion, the Company has not incurred any cash losses in
the financial year and in the immediately preceding financial year.
(xviii)There has been no resignation of the statutory auditors during
the year and accordingly clause 3(xviii) of the Order is not applicable (xix) On the basis
information and explanations given to us and based on audit of the financial ratios,
ageing and expected dates of realisation of financial assets and payment of financial
liabilities, other information accompanying the financial statements, our knowledge of
Board of Directors and management plans, in our opinion no material uncertainty exists as
on the date of the audit report regarding Companys capability to meet 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 further state 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) According to the information and explanation given to us, the
Company has transferred unspent Corporate Social Responsibility
(CSR) amount as at the end of the previous financial year, to a Fund
specified in Schedule VII to the Companies Act, 2013 within a period of six months of the
expiry of the said financial year in compliance with second proviso to subsection (5) of
section 135 of the said Act.
The Company has not transferred the unspent Corporate Social
Responsibility (CSR) amount as at the Balance Sheet date out of the amounts that was
required to be spent during the year, to a Fund specified in Schedule VII to the Companies
Act, 2013 till the date of our report. However, the time period for such transfer i.e. six
months from the expiry of the financial year as permitted under the second proviso to
section 135(5) of the Act, has not elapsed till the date of our report.
|
For K. S. Aiyar & Co. |
|
Chartered Accountants |
|
ICAI Firm Registration No. 100186W |
|
Sachin A. Negandhi |
|
Partner |
| Place: Mumbai |
Membership No: 112888 |
| Date: May 16, 2023 |
UDIN: 23112888BGQVAI4422 |
+91-9892691696
