Megri Soft Ltd Auditor Reports

To

The Members of Megri Soft Limited

Report on the Audit of the Standalone Financial Statements
Opinion

We have audited the accompanying standalone financial statements of Megri Soft Limited ("the
Company"), which comprise the Balance sheet as at March 31, 2025, the Statement of Profit and Loss,
including the statement of Other Comprehensive Income, the Cash Flow Statement and the Statement of
Changes in Equity for the year then ended, and notes to the financial statements, including a summary of
significant accounting 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 Standalone Ind AS 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
Companies (Indian Accounting Standards) Rules, 2015, as amended, ("Ind AS") and other accounting
principles generally accepted in India, of the state of affairs of the Company as at March 31, 2025, its
profit including other comprehensive income, its cash flows and the changes in equity for the year ended
on that date.

Basis for Opinion

We conducted our audit of the standalone Ind AS financial statements in accordance with the Standards
on Auditing (SAs), as 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 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 audit opinion on the standalone financial
statements.

Key Audit Matters

Key audit matters are those matters that, in our professional judgment, were of most significance in our
audit of the standalone financial statements for the financial year ended March 31, 2025. 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 the matters described below to be the key audit matters to be communicated in our report.

S.No. Key Audit Matter	Auditors Response
01. Evaluation of uncertain tax positions	The Company has material uncertain tax positions including matters under dispute which involves significant judgment to determine the possible outcome of these disputes. Refer Note 25 to the Standalone Financial Statements

Response to key audit matters & conclusion

Principal Audit Procedures

We performed the following substantive procedures: Obtained details of completed tax assessments and
demands upto the year ended March 31, 2025 from management. We involved our internal experts to
challenge the managements underlying assumptions in estimating the tax provision and the possible
outcome of the disputes. Our internal experts also considered legal precedence and other rulings in
evaluating managements position on these uncertain tax positions. Additionally, we considered the
effect of new information in respect of uncertain tax positions as at April 1, 2024 to evaluate whether
any change was required to managements position on these uncertainties. Relying on relevant external
evidence available including legal opinion relevant judicial precedents and industry practices getting
management confirmation wherever necessary. We agree with managements evaluation.

Information other than the Standalone Financial Statements and Auditors Report Thereon

The Companys management and Board of Directors are responsible for the other information. The other
information comprises the information included in the Companys annual report, but does not include
the standalonefinancial statements and our auditors report thereon.

Our opinion on the standalone 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 standalone financial statements, our responsibility is to read the
other information and, in doing so, consider whether the other information is materially inconsistent
with the standalone 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 to those charged with governance. We have nothing to
report in this regard.

Managements Responsibility for the Standalone Financial Statements

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 including other comprehensive income, cash flows and changes
in equity of the Company in accordance with the accounting principles generally accepted in India,
including the Indian Accounting Standards (Ind AS) specified under section 133 of the Act read with the
Companies (Indian Accounting Standards) Rules, 2015, as amended.

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 the 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 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 liquidate
the Company or to cease operations, or has no realistic alternative but to do so.

The Board of Directors are 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 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 standalone 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 standalone 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 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 an 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 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 standalone financial statements,
including the disclosures, and whether the standalone financial statements represent the
underlying transactions 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 for the financial year ended
March 31, 2025 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 the Companies (Auditors Report) Order, 2020 ("the Order"), issued by the Central
Government of India in terms of sub-section (11) of section 143 of the Act, we give in the
"Annexure 1" a statement on the matters specified in paragraphs 3 and 4 of the Order.

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 purpose of our audit;

b. In our opinion, proper books of account as required by law have been kept by the
Company so far as appears from our examination of those books;

c. The Balance Sheet, the Statement of Profit and Loss including the Statement of Other
Comprehensive Income, the Cash Flow Statement 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 standalone Ind AS financial statements comply with the
Accounting Standards specified under Section 133 of the Act, read with Companies
(Indian Accounting Standards) Rules, 2015, as amended;

e. On the basis of written representations received from the directors as on March 31, 2025,
taken on record by the Board of Directors, none of the directors is disqualified as on
March 31, 2025, 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 with reference to these standalone financial statements and the operating
effectiveness of such controls, refer to our separate Report in "Annexure 2" to this report;

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, the managerial remuneration for the year ended March 31, 2025 has been
paid/provided by the Company to its directors in accordance with the provisions of
section 197 read with Schedule V to 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 - Refer Note 25 & 33 to the
standalone financial statements;

ii. The Company did not have any long-term contracts including derivative
contracts; as such the question of commenting on any material foreseeable losses
thereon does not arise;

iii. During the year, the company was not liable to transfer any amount to the
Investor Education Protection Fund

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;

b) 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;

c) 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 (a) and (b) above, contain any material misstatement

v. The company has not declared or paid any dividend during the year. Hence
compliance with Section 123 of the Act is not applicable on the company.

vi. Based on our examination . which included test checks, the Company has used
accounting software for maintaining its books of accounts for the financial year
ended March 31,2025 which has a features of recording Audit Trail (edit log)
facility and the same has operated throughout the year for all relevant
transactions records in the software . Further, during the course of our audit we
did not come across any instance of the audit trail features being tampered with.

ANNEXURE 1 TO THE INDEPENDENT AUDITORS REPORT OF EVEN DATE ON THE STANDALONE
FINANCIAL STATEMENTS OF MEGRI SOFT LIMITED

(Referred to in paragraph 1 under the heading "Report on other legal and regulatory
requirements" section of our report of even date)

On the basis of such checks as we considered appropriate and according to the information and
explanations given to us during the course of our audit, we report that:

I. 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. Pursuant to
the program, certain Property, Plant and Equipment were due for verification during the
year and were physically verified by the Management during the year. According to the
information and explanations given to us, no material discrepancies were noticed on such
verification

c) According to the information and explanations given by the management, the title deeds
all the immovable properties of land which are freehold, are held in the name of the
company except one plot refer to Note no 32

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, 2025, for holding any benami property under the Benami Transactions
(Prohibition) Act, 1988 (as amended in 2016) and rules made there under.

II.

a) The Company is in the business of rendering software services, and consequently, does
not hold any inventory. Therefore, the provisions of Clause (ii) of paragraph 3 of the said
Order are not applicable to the Company.

b) The Company 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
the basis of security of current assets and hence reporting under clause 3(ii)(b) of the
Order is not applicable

III. According to the information and explanations are given to us and on the basis of our
examination of the records of the Company, the Company has not provided a guarantee or
security or granted any advances in the nature of loans, secured or unsecured, to companies,
firms, limited liability partnerships or any other parties during the year The Company has not
granted any loans, secured or unsecured, to firms, limited liability partnerships or any other
parties during the year. In our opinion, the investments made and the terms and conditions of

the investment during the year are, prima facie, not prejudicial to the Companys interest.
Accordingly, the provisions of clause 3 (iii) (a) (c) to (f) of the Order are not applicable to the
Company and hence not commented upon.

IV. In our opinion and according to the information and explanations given to us, provisions of
section 186 of the Companies Act 2013 in respect of investments made have been complied with
by the company. There are no loans, guarantees, and securities given in respect of which
provisions of section 185 and 186 of the Companies Act 2013 are applicable and hence not
commented upon.

V. The Company has not accepted any deposits from the public during the year and hence the
provisions of clause 3 (v) of the Order are not applicable to the company.

VI. The maintenance of cost records has not been specified by the Central Government under
Section 148(1) of the Companies Act, 2013 for the business activities carried out by the
Company. Thus reporting under Clause 3 (vi) of the order is not applicable to the Company.

VII. According to the information and explanations given to us and based on the records of the
company examined by us:

a) The Company is regular in depositing with appropriate authorities undisputed statutory
dues including provident fund, employees state insurance, income-tax, service tax, value
added tax, goods and service tax, cess and other statutory dues applicable to it.

b) There were no undisputed amounts payable in respect of Provident Fund, Employees
State Insurance, Income Tax, Goods and Service Tax, Customs Duty, Cess and other
materials Statutory dues in arrears as at March 31, 2025 for a period of more than six
months from the date they became payable.

c) However, according to information and explanations given to us, the following dues of
income tax have not been deposited / disputed by the Company:

Nature of Statute	Nature of Dues	Amount (in Rs.)	Period to which amount relates	Forum where dispute is pending
Income tax Act, 1961	Tax and interest	73,47,744/-	A.Y 2013-14	CIT(Appeals)
Income tax Act, 1961	Tax and interest	65,15,710/-	A.Y 2014-15	CIT(Appeals)
Income tax Act, 1961	Tax and interest	18,67,998/-	A.Y 2016-17	CIT(Appeals)

term loans at the beginning of the year and hence, reporting under clause 3(ix)(c) of the
Order is not applicable.

d. In our opinion and according to the information and explanation given to us, there are no funds
raised on short term basis which have been utilised for long term basis.

e. In our opinion and according to the information and explanation given to us, the Company has
not taken any funds from any entity or person on account of or to meet the obligations of its
subsidiaries, associates or joint ventures.

f. In our opinion and according to the information and explanation given to us, The Company has
not raised any loans during the year on the pledge of securities held in its subsidiaries, associates
or joint ventures.

X.

a) The Company has not raised moneys by way of initial public offer or further public offer
(including debt instruments) during the year and hence reporting under clause 3(x)(a) of
the Order is not applicable.

b) During the year, the Company has not made any preferential allotment or private
placement of shares or convertible debentures (fully or partly or optionally) and hence
reporting under clause 3(x)(b) of the Order is not applicable.

XI.

a) On the basis of books and records of the company examined by us and according to the
information and explanations given to us, we report no fraud by the Company and no
material fraud on the Company has been noticed or reported during the year in the
course of audit

b) According to the information and explanations given to us, 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) As represented to us by the Management, the company has not received any whistle
blower complaints received by the Company during the year (and upto the date of this
report), and hence reporting under clause 3(xi)(b) of the Order is not applicable.

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 the applicable accounting standards.

XIV.

a) In our opinion the Company has an adequate internal audit system commensurate with
the size 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. According to the information and explanations given to us and on the basis of books and
records examined by us , the Company has not entered into any non-cash transactions with
its Directors or persons connected with its directors. and hence provisions of section 192 of
the Companies Act, 2013 are not applicable to the Company. Accordingly, reporting under
clause 3(xv) of the order is not applicable.

XVI.

a) In our opinion, the Company is not required to be registered under section 45-IA of the
Reserve Bank of India Act, 1934. Hence, reporting under clause 3(xvi)(a), (b) and (c) of
the Order 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 realisation 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
the 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. In our opinion and according to the information and explanations are given to us, Corporate
Social Responsibility (CSR) is not applicable to the company. Accordingly, clauses 3(xx)(a)
and 3(xx)(b) of the Order are not applicable.

ANNEXURE 2 TO THE INDEPENDENT AUDITORS REPORT OF EVEN DATE ON THE STANDALONE
IND AS FINANCIAL STATEMENTS OF MEGRI SOFT LIMITED

(Referred to in paragraph 1 (f) under Report on Other Legal and Regulatory Requirements
section of our report of even date)

Report on the Internal Financial Controls 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 Megri Soft Limited ("the
Company") as of March 31, 2025, 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 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. 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 the 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 Companies Act, 2013.

Auditors Responsibility

Our responsibility is to express an opinion on the Companys internal financial controls over financial
reporting with reference to these standalone 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 as specified under section 143(10) of
the Companies Act, 2013, to the extent applicable to an audit of internal financial controls, both issued
by the Institute of Chartered Accountants of India. 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 reporting with reference to these
standalone Financial statements was established and maintained and if such controls operated
effectively in all material respects.

Our audit involves performing procedures to obtain audit evidence about the adequacy of the internal
financial controls system over financial reporting with reference to these standalone Financial
statements and their operating effectiveness. Our audit of internal financial controls over financial
reporting included obtaining an understanding of internal financial controls over financial reporting
with reference to these standalone 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 judgment, including the assessment of
the risks of material misstatement 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 for
our audit opinion on the internal financial controls system over financial reporting with reference to
these standalone Financial statements.

Meaning of Internal Financial Controls over Financial Reporting

A companys internal financial control over financial reporting with reference to these standalone
financial statements 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
with reference to these standalone 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
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 with reference to
these standalone Financial statements

Because of the inherent limitations of internal financial controls over financial reporting with reference
to these standalone 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 over financial reporting with reference to
these standalone Financial statements to future periods are subject to the risk that the internal financial
control over financial reporting may become inadequate because of changes in conditions, or that the
degree of compliance with the policies or procedures may deteriorate.

Opinion

In our opinion, the Company has, in all material respects, an adequate internal financial controls system
over financial reporting with reference to these standalone financial statements and such internal
financial controls over financial reporting with reference to these standalone Financial statements were
operating effectively as at March 31, 2025, 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

For Narinder Kumar And Company

Chartered Accountants

ICAI Firm Registration Number: 030737N

 

Narinder Kumar Garg

Partner

Membership Number: 080287

Place of Signature: Chandigarh

Date: 19th May, 2025

ICAI UDIN: 25080287BMLISV8727