OCL Iron & Steel Ltd Directors Report.

To,

The Members of,

OCL Iron and Steel Limited

Report on the Audit of the Standalone Ind AS Financial Statements

Opinion

We have audited the accompanying standalone Ind AS financial statements of OCL Iron and Steel Limited ("the Company"), which comprise the Balance sheet as at March 31 2019, the Statement of Profit and Loss, including the Statement of Other Comprehensive Income, the Statement of Changes in Equity and the Statement of Cash Flow for the year then ended, and Notes to the Financial Statements, including a Summary of Significant Accounting Policies and other explanatory information (hereinafter referred to as "the Ind AS standalone financial statements).

In our opinion and to the best of our information and according to the explanations given to us, the aforesaid Ind AS financial statements give the information required by the Companies Act, 2013, as amended ("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 Companies (Indian Accounting Standard) Rules, 2015 and other accounting principles generally accepted in India, of the state of affairs of the Company as at March 31,2019, its loss including other comprehensive income the changes in equity and its cash flows 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 Ind AS 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 standalone Ind AS 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 Ind AS financial statements.

Emphasis of Matter

We draw attention to the following matters in the notes to accounts to standalone Ind AS financial statements of the company:-

a) The Companys accumulated losses as on 31/03/2019 have resulted in complete erosion of its net worth. Further as on that date, the Companys current liabilities substantially exceeded the current assets. These factors raise a substantial doubt about the Companys ability to continue as a going concern in the foreseeable future. However, the Companys standalone financial statements have been prepared on going concern basis as per the management opinion disclosed in the said note.

b) The Company has classified all its borrowings from banks as current liabilities, as the lenders of the Company have classified the Company as Non Performing Assets (NPA).

c) In the absence of pending confirmation of balances from Trade Payable, Trade Receivable and from parties to/from whom loan and advances are given/ taken and outstanding as on 31/03/2019, provisions for any adverse variation in the balances is not quantified.

d) The Company has not carried out evaluation of impairment of assets and no provisions for impairment has been recorded, as required by Ind- AS - 36.

e) The Company is holding 100% shares in Oriental Iron Casting Limited which company was struck off by the Registrar of Companies, Delhi and Haryana. The Company had made an investment of Rs. 19850.00 Lakhs in the equity capital of the Oriental Iron Casting Limited and also given a loan of Rs. 17203.01 Lakhs to the said company. We have been informed that Oriental Iron Casting Limited has moved an application in National Company Law Tribunal on 08/01/2019 for revival of the status.

Our opinion is not modified in respect of the above matters.

Key Audit Matters

Key audit matters are those matters that, in our professional judgment, were of most significance in our audit of the standalone Ind AS financial statements for the financial year ended March 31,2019. These matters were addressed in the context of our audit of the standalone Ind AS 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 communicate in our report.

"Information Other than the Standalone Ind AS 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 standalone Ind AS financial statements and our auditors report thereon.

Our opinion on the standalone Ind AS 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 Ind AS financial statements, our responsibility is to read the other information and, in doing so, consider whether such other information is materially inconsistent with the standalone Ind AS financial statements or our knowledge obtained during the course of audit or otherwise appears to be materially misstated.

If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Responsibilities of Management for the Standalone Ind AS 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 Ind AS 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 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 Ind AS 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 Ind AS 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 Ind AS Financial Statements

Our objectives are to obtain reasonable assurance about whether the standalone Ind AS 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 Ind AS 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 Ind AS 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 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 standalone Ind AS 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 Ind AS financial statements, including the disclosures, and whether the standalone Ind AS financial statements represent the underlying transactions and events in a manner that achieves fair presentation.

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 Ind AS financial statements for the financial year ended March 31, 2019 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 Matter

The standalone Ind AS financial statements of the Company for the year ended March 31, 2018, included in these standalone Ind AS financial statements, have been audited by the predecessor auditor who expressed an unmodified opinion on those statements on May 30th, 2018.

Our opinion is not modified in respect of aforesaid matters.

Report on Other Legal and Regulatory Requirements

1. 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 the Other Comprehensive Income, Statement of Changes in Equity and the Statement of Cash Flow 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 Ind AS specified under Section 133 of the Act, read with relevant rules read there under;

(e) The matter described in Emphasis of Matter paragraph above, in our opinion, may have an adverse effect on the functioning of the Company;

(f) On the basis of the written representations received from the directors as on March 31,2019 taken on record by the Board of Directors, none of the directors is disqualified as on March 31,2019 from being appointed as a director in terms of Section 164(2) of the Act;

(g) With respect to matters to be included in the Auditors Report in accordance with requirements of section-197(16) of the Act, as amended:

In our opinion and to the best our information and according to the information and according to the explanations given to us, the remuneration has been paid by the Company.

(h) 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" to this report;

Our report expresses an unmodified opinion on the adequacy and operating effectiveness of the Companys internal financial controls over financial reporting.

(i) 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 Ind AS financial statements - Refer Note 37 to the standalone Ind AS financial statements;

ii. The Company has made provision, as required under the applicable law or accounting standards, for material foreseeable losses, if any, on long-term contracts including derivative contracts - Refer Note 23 to the standalone Ind AS financial statements;

iii. There were no amounts which were required to be transferred to the Investor Education and Protection Fund by the Company.

2. As required by the Companies (Auditors Report) Order, 2016 ("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 B" a statement on the matters specified in paragraphs 3 and 4 of the Order.

For Arora & Choudhary Associates

Chartered Accountants

Firm Registration Number: 003870N

(Vijay K Choudhary)

Partner

Membership Number: [081843]

Place: New Delhi

Date : 14th June 2019

"ANNEXURE A TO THE INDEPENDENT AUDITORS REPORT"

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 OCL Iron and Steel Limited ("the Company") as of March 31, 2019 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 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 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, issued by ICAI and deemed to be prescribed under section 143(10) of the Companies Act, 2013, to the extent applicable to an audit of internal financial controls, both applicable to an audit of Internal Financial Controls and, 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 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 and their operating effectiveness.

Our audit of internal financial 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 judgment, including the assessment of the risks of material misstatement of the Ind AS 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 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 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 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, 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 and such internal financial controls over financial reporting were operating effectively as at March 31,2019, 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 Arora & Choudhary Associates

Chartered Accountants

Firm Registration Number: 003870N

(Vijay K Choudhary)

Partner

Membership Number: [081843]

Place: New Delhi

Date: 14th June 2019.

"Annexure B" to the Independent Auditors Report

Referred to in para 2 under the heading ‘Report on Other Legal & Regulatory Requirement of our report of even date to the standalone Ind AS financial statements of the Company for the year ended March 31, 2019:

i. a) The Company has generally maintained proper records showing full particulars, including quantitative details and situation of property, plant and equipment.

b) As explained to us, the property, plant and equipment, according to the practice of the Company have been physically verified during the year by the management at reasonable intervals. In our opinion, the frequency of physical verification of property, plant and equipment is reasonable having regard to the size of the Company and nature of its assets. According to the information and explanation given to us, no material discrepancies were noticed on such physical verification.

c) As per information and explanation provided to us and on the basis of our examination of the records of the Company, the title deeds of immovable properties are held in the name of the company.

ii. We have been informed that the inventories have been physically verified during current financial year by an external firm of Chartered Accountants. The frequency of physical verification, in our opinion, is reasonable having regard to the size of the company and nature of its business. No material discrepancies were reported by the firm of Chartered Accountants who physically verified the inventories, the issues/ discrepancies stated in the report needs to be addressed/ reconciled/ adjusted immediately by the Company.

iii. The Company has granted unsecured loans to wholly owned subsidiary company which is covered in the register maintained under section 189 of the Companies Act, 2013 (‘the Act) during the period under review. Such loan is repayable on demand and as such there are no irregularities with regards to the amount being overdue as on 31st March 2019.

iv. In our opinion and according to the information and explanations given to us, the company has complied with the provisions of section 185 and 186 of the Companies Act, 2013 in respect of grant of loans, making of investments, providing guarantees and securities.

v The Company has not accepted any deposits from the public and hence the directives issued by the Reserve Bank of India and the provisions of Sections 73 to 76 or any other relevant provisions of the Companies Act, 2013 and the rules framed there under. Thus paragraph 3(v) of the Order is not applicable to the company.

vi. As informed to us, the cost records has been specified by the Central Government under sub-section (1) of Section 148 of the Companies Act, 2013 and such accounts and records have been so made and maintained. However we are neither required to carry out nor have carried out any detailed examination of such accounts and records.

vii. a) According to information and explanations given to us and on the basis of our examination of the books of account, and records, the Company is not regular in depositing undisputed statutory dues including Provident Fund, Employees State Insurance, Income-Tax, Goods and Services Tax, Sales tax, Service Tax, Duty of Customs, Duty of Excise, Value added Tax, Cess and any other statutory dues with the appropriate authorities. The outstanding amount payable as on 31st March 2019 on account of statutory dues being Rs. 8129.37 Lakhs.

According to the information and explanations given to us, arrears of undisputed amounts payable in respect of the aforesaid statutory dues as at March 31, 2019 for a period of more than six months from the date they become payable as per books of accounts is Rs. 8129.37 Lakhs

b) According to the information and explanation given to us, the statutory dues that have not been deposited on account of matters pending before appropriate authorities are detailed below:

S.No. Name of the Statute Nature of Dues Year to which it relates Forum where dispute is pending Amount (in Lakhs)
1 Central Sales Tax CST 2004-05 Odisha Sales Tax Tribunal 79.33
2 Central Sales Tax CST 2006-07 Odisha Sales Tax Tribunal, Cuttack 8.98
3 Central Sales Tax CST 2007-08 Odisha Sale Tax TRIBUNAL, Cuttack 17.18
4 Central Sales Tax CST 2010-11 Odisha Sales Tax Tribunal, Cuttack 20.30
5 Central Sales Tax CST 2010-11 STO, Keonjhar 3.51
6 Central Sales Tax CST 2009-10 Joint Commissioner of Central Sales Tax, Jajpur 14.91
7 Central Sales Tax CST 2011-12 Odisha Sales Tax Tribunal, Cuttack 23.67
8 Central Sales Tax CST 2011-13 Odisha Sales Tax Tribunal, Cuttack 58.25
9 Central Sales Tax CST 2013-14 Odisha Sale Tax TRIBUNAL, Cuttack 2.72
10 Central Sales Tax CST 2014-15 Odisha Sale Tax TRIBUNAL, Cuttack 81.45
11 Central Service Tax Service Tax 2006-12 Addl. Commissioner, (Adjn.) Commissionerate Office, Bhubaneswar 29.99
12 Central Service Tax Service Tax 2011-16 Addl. Commissioner (Audit), Rourkela Circle, Bhubaneswar 75.89
13 Central Service Tax Service Tax 2016-17 Addl. Commissioner (Audit), Rourkela Circle, Bhubaneswar 17.22
14 Central Service Tax Service Tax 2008-10 Commissioner, Commissionerate Office, Bhubaneswar 275.73
15 Central Excise Tax Cenvat 2005-06 CESTAT 23.68
16 Central Excise Tax Cenvat 2012-13 Addl. Commissioner (Audit), Rourkela Circle, Bhubaneswar 14.91
17 Central Excise Tax Service Tax 2013-14 Addl. Commissioner (Audit), Rourkela Circle, Bhubaneswar 48.96
18 Odisha Entry Tax State Entry Tax 2005-06 Joint Commissioner of Sales Tax, Sundergarh 2.66
19 Odisha Entry Tax State Entry Tax 2006-07 Addl. Commissioner of Sales Tax, Odisha, Cuttack 3.05
20 Odisha Entry Tax State Entry Tax 2007-08 Commissioner of Sales Tax, Odisha, Cuttack 23.55
21 Odisha Entry Tax State Entry Tax 2007-10 Addl. Commissioner of Sales Tax, North Zone Sambalpur 4.07
22 Odisha Entry Tax State Entry Tax 2010-12 Commissioner of Sales Tax, Odisha, Cuttack 3.52
23 Odisha Entry Tax State Entry Tax 2011-13 Commissioner of Sales Tax, Odisha, Cuttack 20.58
24 Odisha Entry Tax State Entry Tax 2011-13 Odisha High Court 7.38
25 Odisha Entry Tax State Entry Tax 2011-13 Odisha High Court 51.30
26 Odisha Entry Tax CT & GST 2016-17 CT & GST Territorial Range, Rourkela (Non submission of C-Forms) 241.15
27 Odisha Entry Tax CT & GST 2015-16 CT & GST Territorial Range, Rourkela (Non submission of C-Forms) 123.94
28 Odisha Sales Tax VAT 2005-06 Addl. Commissioner of Sales Tax Odisha, Cuttack 473.68
29 Odisha Sales Tax VAT 2006-07 Odisha Sales Tax Tribunal, Cuttack 36.17
30 Odisha Sales Tax VAT 2007-08 Odisha Sales Tax Tribunal, Cuttack 6.57
31 Odisha Sales Tax VAT 2009-10 Commissioner of Sales Tax, Odisha, Cuttack 25.02
32 Odisha Sales Tax VAT 2009-10 Addl. Commissioner of Commercial Taxes, Jajpur road 8.64
33 Odisha Sales Tax VAT 2010-11 Addl. Commissioner of Commercial Taxes, Orissa 16.77
34 Odisha Sales Tax VAT 2011-13 Commissioner of Sales Tax, Odisha, Cuttack 37.67
35 Odisha Sales Tax VAT 2011-13 Odisha High Court 35.14
36 Odisha Sales Tax VAT 2011-13 Odisha High Court 76.80
37 Bhiwadi Sales Tax ET 2013-16 Revenue department-Bhiwadi 116.18
Total (A) 2,110.52

viii. According to the information and explanations given to us and as per our verification of the records of the Company, there had been delays in payment of installments and interest of term loans and foreign currency loans to the banks during the year under audit. In view of the persisting defaults, entire term loans amounting to Rs. 151824.16 Lakhs (including interest due thereon) is under default.

ix. Based upon the audit procedures performed and the information and explanations given by the management, the company has not raised moneys by way of initial public offer or further public offer including debt instruments and term loans during the year. Accordingly, the provisions of clause 3 (ix) of the Order are not applicable to the Company.

x. According to the information and explanations given to us and represented by the management and based on our examination of books and records of the Company, we have been informed that no case of fraud committed by the company or any fraud on the company by its officers or employees has been noticed or reported during the year.

xi. According to the information and explanations given to us and based on our examination of the records of the Company, the Company has neither paid nor provided for managerial remuneration during the year.

xii. According to information and explanations given to us, the Company is not a Nidhi Company. Therefore, the provisions of clause 3 (xii) of the Order is not applicable to the Company.

xiii. According to the information and explanations provided to us and based on our examination of the records of the company, all transactions with related parties are in compliance with sections 177 and

188 of Companies Act, 2013 where applicable and details of such transactions have been disclosed in the financial statement as required by applicable Indian Accounting Standards.

xiv. Based upon the audit procedures performed and the information and explanations given by the management, the company has not made any preferential allotment or private placement of shares or fully or partly convertible debentures during the year under review. Accordingly, the provisions of clause 3 (xiv) of the Order are not applicable to the Company.

xv. Based upon the audit procedures performed and the information and explanations given by the management, the company has not entered into any non-cash transactions with directors or persons connected with him. Accordingly, the provisions of clause 3 (xv) of the Order are not applicable to the Company.

xvi. In our opinion, the company is not required to be registered under section 45 IA of the Reserve Bank of India Act, 1934 and accordingly, the provisions of clause 3 (xvi) of the Order are not applicable to the Company.

For Arora & Choudhary Associates

Chartered Accountants

Firm Registration Number: 003870N

(Vijay K Choudhary)

Partner

Membership Number: [081843]

Place: New Delhi

Date: 14th June 2019.