Standalone Ind AS Financial Statements for the year ended 31st March 2023
To the Members of Prime Capital Market Limited
Report on the Audit of the Standalone Ind AS Financial Statements
Opinion
We have audited the accompanying standalone financial statements of Prime Capital
Market Limited (“the Company”), which comprise the Balance Sheet as at March 31,
2023, the Statement of Profit and Loss (including Other Comprehensive Income), the
Statement of Changes in Equity, the Statement of Cash Flows and notes to the standalone
Ind AS financial statements, for the year ended on that date, and a summary of the
significant accounting policies and other explanatory information (hereinafter referred to
as “the standalone financial statements”). In our opinion and to the best of our
information and according to the explanations given to us, the aforesaid standalone
financial statements give the information required by the Companies Act, 2013 (“the
Act”) in the manner so required and give a true and fair view in conformity with the
Indian Accounting Standards prescribed under section 133 of the Act read with the
Companies (Indian Accounting Standards) Rules, 2015, as amended, (“Ind AS”) and
other accounting principles generally accepted in India, of the state of affairs of the
Company as at March 31, 2023, the profit and total comprehensive income, changes in equity
and its cash flows for the year ended on that date.
Basis for opinion
We conducted our audit of the standalone Ind AS financial statements in accordance with
the Standards on Auditing specified under section 143(10) of the Act (SAs). Our
responsibilities under those Standards are further described in the Auditor’s
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 (ICAI) together with the independence
requirements that are relevant to our audit of the standalone financial statements under
the provisions of the Act and the Rules made thereunder, and we have fulfilled our other
ethical responsibilities in accordance with these requirements and the ICAI’s 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 Matters
We draw attention to Note 32 to the accompanying financial statements, which describe
management’s assessment of uncertainty relating to the effects of the COVID-19
pandemic on the Company’s operations. Due to COVID-19 pandemic and the lockdown and
other restrictions imposed by the Government and local administration, the audit processes
were carried out based on the necessary records made available by the Management through
digital medium. Our opinion is not modified in respect of this matter.
Information Other than the Standalone Financial Statements and Auditor’s Report
Thereon
The Company’s Board of Directors is responsible for the preparation of the other
information. The other information comprises the information included in the Management
Discussion and Analysis, Board’s Report including Annexures to Board’s Report,
Corporate Governance and Shareholder’s Information, but does not include the
standalone financial statements and our auditor’s 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 Ind
AS 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 Ind AS financial statements or our knowledge obtained during the course of
our audit or otherwise appears to be materially misstated. If, based on the work we have
performed, we conclude that there is a material misstatement of this other information; we
are required to report that fact. We have nothing to report in this regard.
Management’s Responsibility for the Standalone Financial Statements
The Company’s 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, 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 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 Company’s 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
responsible for overseeing the Company’s financial reporting process.
Key Audit Matters
Key audit matters are those matters that, in our professional judgment, were of most
significance in our audit of the financial statements of the current period. These matters
were addressed in the context of our audit of the financial statements as a whole, and in
forming our opinion thereon, and we do not provide a separate opinion on these matters.
Based on the circumstances and facts of the audit and entity, there aren’t key audit
matters to be communicated in our report.
Auditor’s Responsibilities for the Audit of the Standalone 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 auditor’s 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 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 controls.
Obtain an understanding of internal financial controls relevant to the audit in order
to design audit procedures that are appropriate in the circumstances. Under section
143(3)(i) of the 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 management’s 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
Company’s ability to continue as a going concern. If we conclude that a material
uncertainty exists, we are required to draw attention in our auditor’s report to the
related disclosures in the standalone financial statements or, if such disclosures are
inadequate, to modify our opinion. Our conclusions are based on the audit evidence
obtained up to the date of our auditor’s 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. Obtain sufficient
appropriate audit evidence regarding the financial information of the Company to express
an opinion on the standalone financial statements. 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
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 financial statements. We communicate with those charged with governance regarding,
among other matters, the planned scope and timing of the audit and significant audit
findings, including any significant deficiencies in internal control that we identify
during our audit.
We also provide those charged with governance with a statement that we have complied
with relevant ethical requirements regarding independence, and to communicate with them
all relationships and other matters that may reasonably be thought to bear on our
independence, and where applicable, related safeguards. From the matters communicated with
those charged with governance, we determine those matters that were of most significance
in the audit of the standalone financial statements of the current period and are
therefore the key audit matters. We describe these matters in our auditor’s 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 (Auditor’s Report) Order, 2020 (“the
Order”), issued by the Central Government of India in terms of sub-section (11) of
section 143 of the Companies Act, 2013, we give in the “Annexure A” a statement
on the matters specified in paragraphs 3 and 4 of the Order, to the extent applicable.
2. As required by Section 143(3) of the Act, based on our audit we report that :
a) We have sought and obtained all the information and explanations which to the best
of our knowledge and belief were necessary for the purposes of our audit.
b) In our opinion, proper books of account as required by law have been kept by the
Company so far as it appears from our examination of those books.
c) The Balance Sheet, the Statement of Profit and Loss including Other Comprehensive
Income, Statement of Changes in Equity and the Statement of Cash Flow dealt with by this
Report are in agreement with the relevant books of account.
d) In our opinion, the aforesaid standalone financial statements comply with the Ind AS
specified under Section 133 of the Act, read with Rule 7 of the Companies (Accounts)
Rules, 2014.
e) On the basis of the written representations received from the directors as on March
31, 2023 taken on record by the Board of Directors, none of the directors is disqualified
as on March 31, 2023 from being appointed as a director in terms of Section 164 (2) of the
Act.
f) With respect to the adequacy of the internal financial controls over financial
reporting of the Company with reference to these standalone Ind AS financial statements
and the operating effectiveness of such controls, refer to our separate Report in
“Annexure B” to this report;
g) With respect to the other matters to be included in the Auditor’s 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, if any, on its
financial position in its standalone financial statements Refer Note 32 to the standalone
Ind AS financial statements;
ii. The Company did not have any long-term contracts including derivative contracts for
which there were any material foreseeable losses;
iii. There were no amounts which were required to be transferred to the Investor
Education and Protection Fund by the Company.
h) No remuneration has been paid by the company to its directors during the current
financial year.
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For Mahato Prabir & Associates |
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Chartered Accountants |
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ICAI Registration No. 325966E |
| Place: Kolkata |
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| Date: May 6, 2023 |
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S/d- |
|
CA Prabir Mahato |
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Partner |
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M. No. 060238 |
Annexure “A” to the Independent Auditors’ Report
(Referred to in paragraph 1 under ‘Report on Other Legal and Regulatory
Requirements’ section of our report to the Members of Prime Capital Market Limited of
even date) i. In respect of the Company’s 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 Fixed Assets have been physically verified by the management in a phased manner,
designed to cover all the items over a period of three years, which in our opinion, is
reasonable having regard to the size of the company and nature of its business. Pursuant
to the program, a portion of the fixed asset has been physically verified by the
management during the year and no material discrepancies between the books records and the
physical fixed assets have been noticed.
b) The Company has a regular program of physical verification of its fixed assets by
which fixed assets are verified in a phased manner over a year of three years. In
accordance with this program, certain fixed assets were verified during the year and
verification is under process as per the verification plan and no material discrepancies
were noticed on such verification. In our opinion, the periodicity of physical
verification is reasonable having regard to the size of the Company and the nature of its
assets.
c) According to the information and explanation given to us and basis of our
examination of the record of the Company, The Company has not revalued any of its
Property, Plant and Equipment and intangible assets during the year.
d) No proceedings have been initiated during the year or are pending against the
Company as at March 31, 2023 for holding any benami property under the Benami Transactions
(Prohibition) Act, 1988 (as amended in 2016) and rules made thereunder,
ii. a) The Company is an investment company primarily engaged in investment in
securities, debentures and other products. Accordingly, it does not hold any inventories
reporting under clause 3(ii)(a) of the Order is not applicable to the Company.
b) According to information and explanations given to us, The Company has not been
availed any 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. Consequently, the requirement of clause (ii) (b) of paragraph 3 of the
Order is not applicable to the Company.
iii. The Company has granted unsecured loans to companies covered in the register
maintained under Section 189 of the Act; and with respect to the same:
a) The Balance Outstanding at the balance sheet with respect to such loan to group
company is Rupees Nil.
b) In our opinion, the investments made and the terms and conditions of the grant of
loans, during the year, prima facie, not prejudicial to the Company’s interest.
c) In respect of loans granted by the Company, the schedule of repayment of principal
and payment of interest has been stipulated and the repayments of principal amounts and
receipts of interest are generally been regular as per stipulation.
d) There are no overdue amounts in respect of the loan granted to a body corporate
listed in the register maintained under section 189 of the Act to the same parties.
e) No loan granted by the Company which has fallen due during the year, has been
renewed or extended or fresh loans granted to settle the over dues of existing loans given
to the same parties.
f) The Company has not been granted any loans or advances in the nature of loans either
repayable on demand or without specifying any terms or period of repayment during the
year.
iv. According to 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 investment and providing guarantees and securities, as applicable.
v. The Company has not accepted any deposit or amounts which are deemed to be deposits.
Hence, reporting under clause 3(v) of the Order is not applicable.
vi. In our opinion and according to the information and explanations given to us, the
requirement for maintenance of cost records specified by the Central Government under
Section 148(1) of the Companies Act, are not applicable to the Company during the year.
vii. According to the information and explanations given to us, in respect of statutory
dues:
a) The Company has been regular in depositing undisputed statutory dues, including
Provident Fund, Employees’ State Insurance, Income-tax, Goods and Service Tax and
other material statutory dues applicable to it to the appropriate authorities. Considering
the nature of business that the Company is engaged in, Sales Tax, Custom Duty, Excise Duty
and Value Added Tax are not applicable to the Company. There were no other undisputed
amounts payable in respect of Provident Fund, Employees’ State Insurance, Income-Tax,
Goods and Service Tax and other material statutory dues in arrears as at March 31, 2023
for a period of more than six months from the date they became payable, other than
followings
| Name of the Statue |
Nature of Dues |
Disputed Amount |
Financial Year for which it relates |
Forum where dispute is pending |
| Income Tax Act, 1961 |
Income Tax |
90,148/- |
2004-05 |
CIT Appeal |
| Income Tax Act, 1961 |
Income Tax |
1,584/- |
2006-07 |
CIT Appeal |
| Income Tax Act, 1961 |
Income Tax |
2,73,670/- |
2011-12 |
CIT Appeal |
| Income Tax Act, 1961 |
Income Tax |
3,887/- |
2013-14 |
CIT Appeal |
b) According to the information and explanations given to us, there are no dues of
Income-tax or Sales tax or Service tax or Goods and Services tax or duty of Customs or
duty of Excise or Value added taxes which have not been deposited by the Company on
account of disputes as on March 31, 2023.
viii. According to the information and explanation given to us and basis of our
examination of the record of the Company, the Company has not surrendered or disclosed any
transactions, previously unrecorded as income in the books of account, in the tax
assessments under the Income Tax Act, 1961 as income during the year.
ix. a) The Company has not defaulted in the repayment of loans or other borrowings or
in the payment of interest thereon to any lender during the year.
b) The Company has not been declared willful defaulter by any bank or financial
institution or government or any government authority.
c) The Company has not taken any term loan during the year and there are no outstanding
term loans at the beginning of the year and hence, reporting under clause 3(ix)(c) of the
Order is not applicable.
d) On an overall examination of the financial statements of the Company, funds raised
on short-term basis have, prima facie, not been used during the year for long-term
purposes by the Company.
e) On an overall examination of the financial statements of the Company, the Company
has not taken any funds from any entity or person on account of or to meet the obligations
of its subsidiaries.
f) The Company has not raised any loans during the year and hence reporting on clause
3(ix)(f) of the Order is not applicable.
x. a) According to the information and explanations given to us, The Company has not
raised moneys by way of initial public offer of equity shares during the year. In our
opinion, the end use of the money raised is as per the terms and conditions stated in the
offer document.
b) During the year, the company has not made preferential allotment or private
placement of shares.
xi. a) No fraud by the Company and no material fraud on the Company has been noticed or
reported during the year.
b) No report under sub-section (12) of section 143 of the Companies Act has been filed
in Form ADT-4 as prescribed under rule 13 of Companies (Audit and Auditors) Rules, 2014
with the Central Government, during the year and upto the date of this report.
c) We have taken into consideration the whistle blower complaints received by the
Company during the year, if any (and upto the date of this report), while determining the
nature, timing and extent of our audit procedures.
xii. In our opinion and according to the information and explanations given to us, the
Company is not a Nidhi Company. Accordingly, the provisions of clause 3(xii) of the Order
are not applicable to the Company.
xiii. In our opinion and according to the information and explanations given to us the
Company is in compliance with Sections 177 and 188 of the Companies Act, 2013, where
applicable, for all transactions with the related parties and the details of related party
transactions have been disclosed in the financial statements etc. 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. In our opinion during the year 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.
xvi. a) According to the information and explanations given to us, The Company is duly
registered under section 45-IA of the Reserve Bank of India Act 1934.
b) According to the information and explanations given to us by the management, the
company has a valid certificate of registration (COR) from Reserve Bank of India as per
the Reserve Bank of India Act, 1934.
c) The Company is not a Core Investment Company (CIC) as defined in the regulations
made by the Reserve Bank of India. Accordingly, clause 3(xvi)(c) of the Order is not
applicable.
d) According to the information and explanations provided to us during the course of
audit, the Group does not have any CICs.
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. Accordingly, clause 3(xviii) of the Order is not applicable.
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 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. (a) In respect of other than ongoing projects, the company has not transferred any
unspent amount to a Fund specified in Schedule VII to the Companies Act within a period of
six months of the expiry of the financial year in compliance with second proviso to
sub-section (5) of section 135 of the said Act; - Not Applicable
(b) Any amount remaining unspent under sub-section (5) of section 135 of the Companies
Act, pursuant to any ongoing project, has not been transferred to special account in
compliance with the provision of subsection (6) of section 135 of the said Act; - Not
Applicable
xxi. The accounts are standalone financials and there has not been any consolidation of
accounts of any other companies with the company hence, point number 21 is not applicable
with respect to Companies (Auditor’s Report) Order (CARO) reports of the companies
included in the consolidated financial statements.
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For Mahato Prabir & Associates |
|
Chartered Accountants |
|
ICAI Registration No. 325966E |
| Place: Kolkata |
|
| Date: May 6, 2023 |
|
|
S/d- |
|
CA Prabir Mahato |
|
Partner |
|
M. No. 060238 |
Annexure “B” to the Independent Auditors’ Report
(Referred to in paragraph 2(f) under ‘Report on Other Legal and Regulatory
Requirements’ section of our report to the Members of Prime Capital Market Limited of
even date)
Report on the Internal Financial Controls Over Financial Reporting under Clause (i) of
Sub-section 3 of Section 143 of the Companies Act, 2013 (“the Act”)
We have audited the internal financial controls over financial reporting of PRIME
CAPITAL MARKET LIMITED (“the Company”) as of March 31, 2023 in conjunction with
our audit of the standalone financial statements of the Company for the year ended on that
date.
Management’s Responsibility for Internal Financial Controls
The Company’s 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 Company’s 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.
Auditor’s Responsibility
Our responsibility is to express an opinion on the internal financial controls over
financial reporting of the Company 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”) issued by the Institute of Chartered Accountants
of India and the Standards on Auditing prescribed under Section 143(10) of the Companies
Act, 2013, to the extent applicable to an audit of internal financial controls. Those
Standards and the Guidance Note require that we comply with ethical requirements and plan
and perform the audit to obtain reasonable assurance about whether adequate internal
financial controls over financial 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
auditor’s judgement, 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 of the Company.
Meaning of Internal Financial Controls with reference to Standalone Ind AS financial
statements
A Company’s internal financial control with reference to these standalone Ind AS
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
Company’s internal financial control with reference to 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 standalone Ind AS 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 Company’s assets
that could have a material effect on the standalone Ind AS financial statements.
Inherent Limitations of Internal Financial Controls with reference to Standalone Ind AS
financial statements
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
We have audited the internal financial controls with reference to financial statements
of Prime Capital Market Limited (“the Company”) as of 31st March 2023
in conjunction with our audit of the financial statements of the Company for the year
ended on that date. In our opinion, the Company has, in all material respects, adequate
internal financial controls with reference to financial statements and such internal
financial controls were operating effectively as at 31 March 2023 based on the internal
financial controls with reference to financial statements 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 (the “Guidance Note”).
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For Mahato Prabir & Associates |
|
Chartered Accountants |
|
ICAI Registration No. 325966E |
| Place: Kolkata |
|
| Date: May 6, 2023 |
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|
S/d- |
|
CA Prabir Mahato |
|
Partner |
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M. No. 060238 |
+91-9892691696
