OSEL Devices Ltd Auditor Reports

To,

The Members,

Osel Deices imited

I Report on the Audit of the Financial Statements Opinion have audited the accompanying Financial statements o Osel Deices imited hereinater reerred to as he Company , which comprise the balance sheet as at 31st March 2025, the statement o proit and loss account, Statement o Cash Flows and the statement o changes in euity or the year then ended, and notes to the inancial statements, including a summary o signiicant accounting policies and other eplanatory inormation In our opinion and to the best o our inormation and according to the eplanations given to us, the aoresaid inancial statements give the inormation reuired by the Companies Act, 2013 (ct in the manner so reuired and give a true and air view in conormity with the accounting principles generally accepted in India, o the state o aairs o the Company as at 31 March 2025, and its proit, changes in euity and its cash lows or the year ended on that date.

Basis for Opinion conducted our audit in accordance with the Standards on Auditing (SAs) speciied under section 143(10) o the Companies Act, 2013. Our responsibilities under those Standards are urther described in the Auditor Responsibilities or the Audit o the Financial Statements section o our report. are independent o the Company in accordance with the Code o thics issued by the Institute o Chartered Accountants o India together with the ethical reuirements that are relevant to our audit o the inancial statements under the provisions o the Companies Act, 2013 and the Rules there under, and we have ulilled our other ethical responsibilities in accordance with these reuirements and the ICAI Code o thics. believe that the audit evidence we have obtained is suicient and appropriate to provide a basis or our audit opinion on the inancial statement. ey Audit Matters

Key audit matters are those matters that, in our proessional judgment, were o most signiicance in our audit o the inancial statements o the current period. These matters were addressed in the contet o our audit o the inancial statements as a whole, and in orming our opinion thereon, and we do not provide a separate opinion on these matters. have determined the matters described below to be the key audit matters to be communicated in our report.

Key Audit Matter	How our audit addressed the key audit matter
Recognition and measurement of revenue	Our Audit procedures amongst others included the following:
Revenue from sale of goods is recognised when the control of goods is transferred to the customers, in accordance with the accounting policy, control is transferred either when product is delivered to the customers site or when the product is shipped depending on the applicable terms. Revenue from services is on completion of the service, depending on the nature of contract and ability to estimate the outcome.	• We understood the revenue recognition process, evaluated the design and implementation of internal controls relating to revenue recognised.
Revenue recognition involves significant judgements and estimates and has accordingly been identified as a key audit matter.	• We selected samples and tested the operating effectiveness of internal controls relating to transfer of control. We carried out a combination of procedures involving enquiry, observation and inspection of evidence in respect of operation of these controls.
	• We tested the general controls and the related information used in recording and disclosing revenue.
	• We assessed the relevant documents such as customer contracts, invoices and understood the terms and conditions including delivery & shipping terms.
	• We tested whether the revenue is recognised upon transfer of control to customer.

Other Information Board of Director Report

The Company Management and oard o Directors is responsible or the other inormation. The other inormation comprises the inormation included in the Company oard report, which comprises various inormation reuired under section 134(3) o the Companies Act 2013 but does not include the inancial statements and our auditor report(s) thereon.

Our opinion on the inancial statements does not cover the other inormation and we do not epress any orm o assurance conclusion thereon.

In connection with our audit o the inancial statements, our responsibility is to read the other inormation identiied above when it becomes available and, in doing so, consider whether the other inormation is materially inconsistent with the inancial statements or our knowledge obtained during the course o our audit, or otherwise appears to be materially misstated.

Responsiilities of Management and Those Charged ith oernance for the Financial Statements

The Company oard o Directors is responsible or the matters stated in section 134(5) o the Companies Act, 2013 (he Act with respect to the preparation o these inancial statements that give a true and air view o the inancial position, inancial perormance, and cash lows o the company in accordance with the Accounting Standard and other accounting principles generally accepted in India. This responsibility also includes maintenance o adeuate accounting records in accordance with the provisions o the Act or saeguarding the assets o the Company and or preventing and detecting rauds and other irregularities; selection and application o appropriate accounting policies; making judgments and estimates that are reasonable and prudent; and design, implementation and maintenance o adeuate internal inancial controls, that were operating eectively or ensuring the accuracy and completeness o the accounting records, relevant to the preparation and presentation o the inancial statements that give a true and air view and are ree rom material misstatement, whether due to raud or error.

In preparing the inancial statements, management is responsible or assessing the Company ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis o accounting unless management either intends to liuidate the Company or to cease operations, or has no realistic alternative but to do so. The oard o Directors are responsible or overseeing the Company Financial reporting process.

Auditor Responsiilities for the Audit of the Financial Statements a Our objectives are to obtain reasonable assurance about whether the inancial statements as a whole are ree rom material misstatement, whether due to raud or error, and to issue an auditor report that includes our opinion. Reasonable assurance is a high level o assurance, but is not a guarantee that an audit conducted in accordance with SAs will always detect a material misstatement when it eists. Misstatements can arise rom raud or error and are considered material i, individually or in the aggregate, they could reasonably be epected to inluence the economic decisions o users taken on the basis o these inancial statements.

As part o an audit in accordance with SAs, we eercise proessional judgment and maintain proessional skepticism throughout the audit. also Identiy and assess the risks o material misstatement o the inancial statements, whether due to raud or error, design and perorm audit procedures responsive to those risks, and obtain audit evidence that is suicient and appropriate to provide a basis or our opinion. The risk o not detecting a material misstatement resulting rom raud is higher than or one resulting rom error, as raud may involve collusion, orgery, intentional omissions, misrepresentations, or the override o internal control.

Obtain an understanding o internal inancial controls relevant to the audit in order to design audit procedures that are appropriate in the circumstances but not or the purpose o epressing an opinion on the effectiveness of the companys internal control systems. Under section 143(3)(i) of the Companies

Act, 2013, we are also responsible or epressing our opinion on whether the company has adeuate internal inancial controls system in place and the operating eectiveness o such controls. valuate the appropriateness o accounting policies used and the reasonableness o accounting estimates and related disclosures made by management. Conclude on the appropriateness o management use o the going concern basis o accounting and, based on the audit evidence obtained, whether a material uncertainty eists related to events or conditions that may cast signiicant doubt on the Company ability to continue as a going concern. I we conclude that a material uncertainty eists, we are reuired to draw attention in our auditor report to the related disclosures in the inancial statements or, i such disclosures are inadeuate, to modiy our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditors report. However, uture events or conditions may cause the Company to cease to continue as a going concern. valuate the overall presentation, structure and content o the inancial statements, including the disclosures, and whether the inancial statements represent the underlying transactions and events in a manner that achieves air presentation. c Materiality is the magnitude o misstatements in the Financial Statements that, individually or in aggregate, makes it probable that the economic decisions o a reasonably knowledgeable user o the Financial Statements may be inluenced. consider uantitative materiality and ualitative actors in (i) planning the scope o our audit work and in evaluating the results o our work; and (ii) to evaluate the eect o any identiied misstatements in the Standalone Financial Statements. d communicate with those charged with governance regarding, among other matters, the planned scope and timing o the audit and signiicant audit indings, including any signiicant deiciencies in internal control that we identiy during our audit. e also provide those charged with governance with a statement that we have complied with relevant ethical reuirements 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 saeguards.

II Report on Other egal and Regulatory Reuirements As reuired y Section of the Acte report that

(a) have sought and obtained all the inormation and eplanations which to the best o our knowledge and belie were necessary or the purposes o our audit; (b) In our opinion, proper books o account as reuired by law have been kept by the Company so ar as it appears rom our eamination o those books; (c) The balance sheet, the statement o proit and loss account and the Statement o Cash low, dealt with by this report are in agreement with the relevant books o account; (d) In our opinion, the aoresaid inancial statements comply with the accounting standards speciied under section 133 o the Act, read with rule 7 o the Companies (Accounts) Rules, 2014; (e) On the basis o the written representations received rom the directors as on March 31, 2025 taken on record by the board o directors, none o the directors is disualiied as on March 31, 2025 rom being appointed as a director in terms o Section 164 (2) o the Act; () th respect to the adeuacy o the internal inancial controls with reerence to Financial Statements o the Company and the operating eectiveness o such controls, reer to our separate Report in nneure A .

Our report epresses an unmodiied opinion on the adeuacy and operating eectiveness o the Company internal inancial controls with reerence to Financial Statements.

(g) th respect to the other matters to be included in the Auditor Report in accordance with Rule 11 o the Companies (Audit and Auditors) Rules, 2014 ( as amended), in our opinion and to the best o our inormation and according to the eplanations given to us; i) The Company does not have any pending litigations which would impact its inancial position; ii) The Company did not have any long-term contracts including derivative contracts or which there were any material oreseeable losses; and iii) There has been no delay in transerring amounts, reuired to be transerred, to the Investor ducation and Protection Fund by the Company iv) Themanagementhasrepresentedthat,tothebesto its knowledge and belie, no unds havebeenadvanced or loaned or invested (either rom borrowed unds or share premium or any other sources or kind o unds) by the Company to or in any other persons or entities, including oreign entities (ntermediaries, with the understanding, whether recorded in writing or otherwise, that the Intermediary shall directly or indirectly lend or invest in other persons or entities identiied in any manner whatsoever

("Ultimate Beneficiaries") by or on behalf of the Company or

provide any guarantee, security or the like to or on behalf of the Ultimate Beneficiaries. v) The management has represented, that, to the best o its knowledge and belie, no unds have been received by the Company rom any persons or entities, including oreign entities (unding Parties, with the understanding, whether recorded in writing or otherwise, that the Company shall directly or indirectly, lend or invest in other persons or entities identiied in any manner whatsoever

("Ultimate Beneficiaries") by or on behalf of the Funding Party or

provide any guarantee, security or the like from or on behalf of the Ultimate Beneficiaries; and vi) ased on such audit procedures as 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 (iv) and (v) contain any material mis-statement. vii) The Company has not declared nor paid any dividend during the year. viii) ased on our eamination, which included test checks, the Company has used accounting sotwares or maintaining its books o account or the inancial year ended March 31, 2025 which has a eature o recording audit trail (edit log) acility and the same has operated throughout the year or all relevant transactions recorded in the sotwares. Further, during the course o our audit we did not come across any instance o the audit trail eature being tampered with.

As reuired y the Companies uditor ReportOrder the Order issued y the Central oernment of India in terms of Section of the Acte gie in the nneure Ba statement on the matters specified in paragraphs and of the Orderto the etent applicale

Anneure Ato the Independent Auditor Report of een date on the Financial Statements of OselDeices imited Report on the Internal Financial Controls under Clause of Suection of Section of the Companies Act the Act have audited the internal inancial controls over inancial reporting o Osel Deices imited as o March 31, 2025 in conjunction with our audit o the inancial statements o the Company or the year ended on that date.

Management Responsiility for Internal Financial Controls

The Company management is responsible or establishing and maintaining internal inancial controls based on the internal control over inancial reporting criteria established by the Company considering the essential components o internal control stated in the Guidance Note on Audit o Internal Financial Controls Over Financial Reporting issued by the Institute o Chartered Accountants o India. These responsibilities include the design, implementation and maintenance o adeuate internal inancial controls that were operating eectively or ensuring the orderly and eicient conduct o its business, including adherence to company policies, the saeguarding o its assets, the prevention and detection o rauds and errors, the accuracy and completeness o the accounting records, and the timely preparation o reliable inancial inormation, as reuired under the Companies Act, 2013.

AuditorsResponsiility

Our responsibility is to epress an opinion on the Company internal inancial controls over inancial reporting based on our audit. conducted our audit in accordance with the Guidance Note on Audit o Internal Financial Controls Over Financial Reporting (the uidance Note and the Standards on Auditing, issued by ICAI and deemed to be prescribed under section 143(10) o the Companies Act, 2013, to the etent applicable to an audit o internal inancial controls, both applicable to an audit o Internal Financial Controls and, both issued by the Institute o Chartered Accountants o India. Those Standards and the Guidance Note reuire that we comply with ethical reuirements and plan and perorm the audit to obtain reasonable assurance about whether adeuate internal inancial controls over inancial reporting was established and maintained and i such controls operated eectively in all material respects.

Our audit involves perorming procedures to obtain audit evidence about the adeuacy o the internal inancial controls system over inancial reporting and their operating eectiveness. Our audit o internal inancial controls over inancial reporting included obtaining an understanding o internal inancial controls over inancial reporting, assessing the risk that a material weakness eists, and testing and evaluating the design and operating eectiveness o internal control based on the assessed risk. The procedures selected depend on the auditor judgement, including the assessment o the risks o material misstatement o the inancial statements, whether due to raud or error. believe that the audit evidence we have obtained is suicient and appropriate to provide a basis or our audit opinion on the Company internal inancial controls system over inancial reporting.

Meaning of Internal Financial Controls Oer Financial Reporting

A company internal inancial control over inancial reporting is a process designed to provide reasonable assurance regarding the reliability o inancial reporting and the preparation o inancial statements or eternal purposes in accordance with generally accepted accounting principles. A company internal inancial control over inancial reporting includes those policies and procedures that (1) pertain to the maintenance o records that, in reasonable detail, accurately and airly relect the transactions and dispositions o the assets o the company; (2) provide reasonable assurance that transactions are recorded as necessary to permit preparation o inancial statements in accordance with generally accepted accounting principles, and that receipts and ependitures o the company are being made only in accordance with authorizations o management and directors o the company; and (3) provide reasonable assurance regarding prevention or timely detection o unauthorized acuisition, use, or disposition o the company assets that could have a material eect on the inancial statements.

Inherent imitations of Internal Financial Controls Oer Financial Reporting ecause o the inherent limitations o internal inancial controls over inancial reporting, including the possibility o collusion or improper management override o controls, material misstatements due to error or raud may occur and not be detected. Also, projections o any evaluation o the internal inancial controls over inancial reporting to uture periods are subject to the risk that the internal inancial control over inancial reporting may become inadeuate because o changes in conditions, or that the degree o compliance with the policies or procedures may deteriorate.

Opinion

In our opinion, the Company has, in all material respects, an adeuate internal inancial controls system over inancial reporting and such internal inancial controls over inancial reporting were operating eectively as at March 31, 2025, based on the internal control over inancial reporting criteria established by the Company considering the essential components o internal control stated in the Guidance Note on Audit o Internal Financial Controls Over Financial Reporting issued by the Institute o Chartered Accountants o India.

Anneure B to the Independent Auditor report on the financial statements of Osel Deices imited for the year ended March

(Reerred to in paragraph 2 under eport on Other Legal and Regulatory Reuirementssection o our report o even date) (i) (a) (A) The Company has maintained proper records showing ull particulars, including uantitative details and situation o Property, plant and euipment.

() The Company did not have any Intangible assets during the reporting period, hence reporting under this clause is not applicable.

(b) The Property, Plant & uipment have been physically veriied by the management at reasonable intervals. (c) According to the inormation and eplanations given to us and on the basis o our eamination o the records o the Company, the title deeds o immovable properties (other than immovable properties where the Company is the lessee and the lease agreements are duly eecuted in avour o the lessee) disclosed in the inancial statements are held in the name o the Company. (d) According to the inormation and eplanations given to us and on the basis o our eamination o the records o the Company, the Company has not revalued its Property, plant and euipment (including Right-o-use assets) or Intangible assets or both during the year. (e) According to the inormation and eplanations given to us and on the basis o our eamination o the records o the Company, there are no proceedings initiated or pending against the Company or holding any benami property under the Prohibition o enami Property Transactions Act, 1 and rules made there under.

(ii) (a) Physical veriication o inventory has been conducted at reasonable intervals by management. In our opinion, the coverage and procedure by the management is appropriate. The aggregate of discrepancies of 10% or more in each class o inventory noticed have been properly dealt with in the books o account.

(b) (ii)There are no dierences ound in the uarterly returns/statements iled by the company with banks/inancial institutions as on date.

(iii) According to the inormation and eplanations given to us and on the basis o our eamination o the records o the Company, the Company has not made any investments, provided guarantee or security or granted any advances in the nature o loans, secured or unsecured, to companies, irms, limited liability partnerships or any other parties during the year, other than business advances to Suppliers.

(a) A. ased on the audit procedures carried on by us and as per the inormation and eplanations given to us, the Company has granted loans to subsidiaries.- Nil . ased on the audit procedures carried on by us and as per the inormation and eplanations given to us, the Company has granted loans to a party other than subsidiaries. Nil (b) According to the inormation and eplanations given to us and based on the audit procedures conducted by us, we are o the opinion that the terms and conditions o the loans given are, prima acie, not prejudicial to the interest o the Company. This clause is not Applicable to the company (c) According to the inormation and eplanations given to us and on the basis o our eamination o the records o the Company, in the case o loans given, the repayment o principal and payment o interest has been stipulated and the repayments or receipts have been regular. This clause is not Applicable to the company (d) According to the inormation and eplanations given to us and on the basis o our eamination o the records o the Company, there is no overdue amount or more than ninety days in respect o loans given. This clause is not Applicable to the company (e) According to the inormation and eplanations given to us and on the basis o our eamination o the records o the Company, there is no loan given alling due during the year, which has been renewed or etended or resh loans given to settle the overdues o eisting loans given to the same party. This clause is not Applicable to the company

() According to the inormation and eplanations given to us and on the basis o our eamination o the records o the Company, the Company has not given any loans either repayable on demand or without speciying any terms or period o repayment. Accordingly, clause 3(iii)() o the Order is not applicable (iv) According to the inormation and eplanations given to us and on the basis o our eamination o the records, the Company has not given any loans, or provided any guarantee or security as speciied under Section 15 o the Companies Act, 2013 and the Company has not provided any guarantee or security as speciied under Section 16 o the Companies Act, 2013. Further, the Company has complied with the provisions o Section 16 o the Companies Act, 2013 in relation to loans given and investments made. This clause is not Applicable to the company

(v) The Company has not accepted any deposits or amounts which are deemed to be deposits rom the public . Accordingly, clause 3(v) o the Order is not applicable.

(vi) According to the inormation and eplanations given to us, the Central Government has not prescribed the maintenance o cost records under Section 14(1) o the Companies Act, 2013 or the products manuactured by it (and/ or services provided by it). Accordingly, clause 3(vi) o the Order is not applicable.

(vii) (a) The Company does not have liability in respect o Sales ta, Service ta, Duty o ecise and lue added ta during the year since eective 1 July 2017, these statutory dues has been subsumed into GST. According to the inormation and eplanations given to us and on the basis o our eamination o the records o the Company, amounts deducted/ accrued in the books o account in respect o undisputed statutory dues including Goods and Services Ta (ST, Provident und, mployeesState Insurance, Income-ta, Duty o Customs, Cess and other material statutory dues have generally been regularly deposited with the appropriate authorities. According to the inormation and eplanations given to us, details o undisputed amounts payable in respect o TDS, Income ta, PF payable and SI payable were in arrears as at 31 March 2025 or a period o more than si months rom the date they became payable is Rs 17.15 Lakhs, 6.21 lakhs, 3.30 lakhs and 0.55 lakhs respectively. (b) According to the inormation and eplanations given to us, there are dues o GST & lue Added ta which have not been deposited by the Company on account o disputes are as under;

S No	Statutory iaility	Period	Amount ah
01.	GSTerala	2023-2024	12.12
02.	Delhi alue Added Ta	2012 to 2017	34.71
	Total		46.3

(viii) According to the inormation and eplanations given to us and on the basis o our eamination o the records o the Company, the Company has not surrendered or disclosed any transactions, previously unrecorded as income in the books o account, in the ta assessments under the Income-ta Act, 161 as income during the year.

(i) (a) According to the inormation and eplanations given to us and on the basis o our eamination o the records o the Company, the Company has not deaulted in repayment o any loans or borrowings rom any lender during the year. Accordingly, clause 3(i)(a) o the Order is not applicable.

(b) According to the inormation and eplanations given to us and on the basis o our eamination o the records o the Company, the Company has not been declared a willul deaulter by any bank or inancial institution or government or government authority.

(c) According to the inormation and eplanations given to us by the management, the Company has not obtained term loans during the year. (d) According to the inormation and eplanations given to us and on an overall eamination o the balance sheet o the Company, we report that no unds have been raised during the year on short-term basis by the Company to be used or Long Term purpose. Accordingly, clause 3(i)(d) o the Order is not applicable.

(e) According to the inormation and eplanations given to us and on an overall eamination o the inancial statements o the Company, we report that the Company has not taken any unds rom any entity or person on account o or to meet the obligations o its subsidiaries as deined under the Companies Act, 2013. Accordingly, clause 3(i)(e) o the Order is not applicable.

() According to the inormation and eplanations given to us and procedures perormed by us, we report that the Company has not raised loans during the year on the pledge o securities held in its subsidiaries as deined under the Companies Act, 2013. Accordingly, clause 3(i)() o the Order is not applicable.

() (a) Monies raised during the year by the Company by way o public oer were applied or the purpose or which they were raised. The amount o unutilized proceeds as at March 31, 2025 amounted to Rs. 2.74 Lakhs have been kept in Ais ank in scrow Account. Also, reer Note no.2.17 o the inancial statements o the company. (b) During the year, the Company has made preerential allotment o Rs.17.50 lakhs and no private placement o shares or convertible debentures (ully or partly or optionally) made.

(i) (a) ased on eamination o the books and records o the Company and according to the inormation and eplanations given to us, considering the principles o materiality outlined in Standards on Auditing, we report that no raud by the Company or on the Company has been noticed or reported during the course o the audit. (b) According to the inormation and eplanations given to us, no report under sub-section (12) o Section 143 o the Companies Act, 2013 has been iled by the auditors in Form ADT-4 as prescribed under Rule 13 o Companies

(Audit and Auditors) Rules, 2014 with the Central Government.

(c) have taken into consideration the whistle blower complaints received by the Company during the year while determining the nature, timing and etent o our audit procedures.

(ii) According to the inormation and eplanations given to us, the Company is not a Nidhi Company. Accordingly, clause 3(ii) o the Order is not applicable.

(iii) In our opinion and according to the inormation and eplanations given to us, the transactions with related parties are in compliance with Sections 177 and 1 o the Companies Act, 2013, where applicable, and the details o the related party transactions have been disclosed in the inancial statements as reuired by the applicable Accounting Standards.

(iv) During the year, the Company got listed on National Stock change (NS-merge) and accordingly reuirement o having internal audit system is applicable. In our opinion the Company has an adeuate internal audit system commensurate with the size and the nature o its business.

(v) In our opinion and according to the inormation and eplanations given to us, the Company has not entered into any non-cash transactions with its directors or persons connected to its directors and hence, provisions o Section 12 o the Companies Act, 2013 are not applicable to the Company.

(vi) (a) The Company is not reuired to be registered under Section 45-IA o the Reserve ank o India Act, 134. Accordingly, clause 3(vi)(a) o the Order is not applicable.

(b) The Company is not reuired to be registered under Section 45-IA o the Reserve ank o India Act, 134. Accordingly, clause 3(vi)(b) o the Order is not applicable.

(c) The Company is not a Core Investment Company (CIC) as deined in the regulations made by the Reserve ank o India. Accordingly, clause 3(vi)(c) o the Order is not applicable.

(d) According to the inormation and eplanations provided to us during the course o audit, the Group does not have any CIC. Accordingly, the reuirements o clause 3(vi)(d) are not applicable.

(vii) The Company has not incurred any cash losses in the current year and No Loss in the immediately preceding inancial year.

(viii) There has been no resignation o the statutory auditors during the year. Accordingly, clause 3(viii) o the Order is not applicable.

(i) According to the inormation and eplanations given to us and on the basis o the inancial ratios, ageing and epected dates o realization o inancial assets and payment o inancial liabilities, other inormation accompanying the inancial statements, our knowledge o the oard o Directors and management plans and based on our eamination o the evidence supporting the assumptions, nothing has come to our attention, which causes us to believe that any material uncertainty eists as on the date o the audit report that the Company is not capable o meeting its liabilities eisting at the date o balance sheet as and when they all due within a period o one year rom the balance sheet date. , however, state that this is not an assurance as to the uture viability o the Company. urther state that our reporting is based on the acts up to the date o the audit report and we neither give any guarantee nor any assurance that all liabilities alling due within a period o one year rom the balance sheet date, will get discharged by the Company as and when they all due.

() In our opinion and according to the inormation and eplanations given to us, there is no unspent amount under subsection (5) o Section 135 o the Companies Act, 2013 pursuant to any project other than mentioned in the Notes to accounts.

(i) According to the inormation and eplanations given to us, the company does not have any subsidiaries, associates or joint ventures. Accordingly, provisions o clause (i) o Para 3 o the Order are not applicable.

For MAR SAMANTARA& ASSOCIATES

Chartered Accountants

Firm Registration No. 020310N

Sd

Raesh umar

Partner

Memership No

DIN BMIPPW

PlaceNe Delhi

Date