To the Members of
Vinyl Chemicals (India) Limited
Report on the Standalone Ind AS Financial Statements Opinion
We have audited the accompanying Standalone Ind AS Financial Statements of Vinyl
Chemicals (India) Limited ("the Company"), which comprise the Balance Sheet
as at 31st March, 2023, the Statement of Profit and Loss (including Other
Comprehensive Income), the Cash Flow Statement and the Statement of Changes in Equity
for the year then ended and a summary of the significant accounting policies and other
explanatory information.
In our opinion and to the best of our information and according to the explanations
given to us, the aforesaid Standalone Ind AS
Financial Statements give the information required by the Companies Act, 2013
("the Act") in the manner so required and give a true and fair view in
conformity with the Indian Accounting Standards prescribed under Section 133 of the Act
read together with the Companies (Indian Accounting Standard) Rules, 2015 (Ind AS) and
other accounting principles generally accepted in India, of the state of affairs of the
Company as at 31st March, 2023, and its Profit, Total Comprehensive Income, its
Cash Flows and Changes in Equity for the year ended on that date.
Basis for Opinion
We have 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 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 (ICAI) together with the independence requirements that are relevant
to our audit of the Standalone Ind AS 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 ICAIs Code of Ethics. We believe that the
audit evidence we have obtained is sufficientand appropriate to provide a basis for our
audit opinion on the Standalone Ind AS Financial Statements.
Key Audit Matters
Key audit matters are those matters that, in our professional judgment, were of most
significance in our audit of the financial statements of the current period. 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 are responsible for the preparation of the other
information. The other information comprises of the information included in the Management
Discussion and Analysis Report, Directors Report including Annexures to the Directors
Report, Corporate Governance Report and Information for Shareholders but does not include
the Standalone Ind AS Financial Statements and 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 or conclusions 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 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.
Managements Responsibility 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, Cash Flows and Changes in Equity of the Company in
accordance with the accounting principles generally accepted in India, including Ind AS.
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 design, implementation and maintenance of adequate internal financial
controls, that were operating effectively for ensuring the accuracy and completeness of
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 responsible for overseeing the Companys financial reporting
process
Auditors Responsibility for the Audit of 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,theycouldreasonablybeexpectedtoinfluencethe 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 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 control 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 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.
Materiality is the magnitude of misstatements in the Standalone Ind AS Financial
Statements that, individually or in aggregate, makes it probable that the economic
decisions of a reasonably knowledgeable user of the financial statementsmaybeinfluenced. 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 oftheauditandsignificant 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 communicate with them all
relationships and other matters that may reasonably be thought to bear on our
independence, and where applicable, related safeguards.
Report on Other Legal and Regulatory Requirements
1. As required by the Companies (Auditors Report) Order, 2020 ("the Order")
issued by the Government of India in terms of Section 143(11) of the Act, we give in the
Annexure "A" a statement on the matters specifiedin paragraphs 3 and 4 of the
Order, to the extent applicable.
2. As required by Section 143(3) of the Act, we report that:
(a) We have sought and obtained all the information and explanations which to the best
of our knowledge and belief were necessary for the purposes of our audit.
(b) In our opinion, proper books of account as required by law have been kept by the
Company so far as it appears from our examination of those books.
(c) The Balance Sheet, Statement of Profit and Loss including Other Comprehensive
Income, the Cash Flow Statement and Statement of Changes in Equity dealt with by this
Report are in agreement with the books of account.
(d) In our opinion, the aforesaid Standalone Ind AS Financial Statements comply with
the Accounting Standards specified under Section 133 of the Act.
(e) On the basis of the written representations received from the Directors as on 31st
March, 2023 and taken on record by the Board of Directors, none of the Directors are
disqualified as on 31 st March, 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
financialreporting of the Company and the operating effectiveness of such controls, refer
to our separate report in "Annexure B". Our report expresses an unmodified
opinion on the adequacy and operating effectiveness of the Companys internal financial
control over financial reporting.
(g) With respect to the other matters to be included in the Auditors Report in
accordance with the requirements of
Section 197(16) of the Act, as amended:
In our opinion and to the best of our information and according to the explanations
given to us, the remuneration paid by the Company to its Directors during the year are in
accordance with the provisions of Section 197 of the Act. (h) With respect to the other
matters to be included in the Auditors Report in accordance with Rule 11 of the Companies
(Audit and Auditors) Rules, 2014, in our opinion and to the best of our information and
according to the explanations given to us: i. The Company has disclosed the impact of
pending litigations on its financial position in its Standalone Ind AS
Financial Statements - Refer Note 34 to the Standalone Ind AS Financial Statements; ii.
The Company did not have any long-term contracts including derivative contracts; as such
the question of commenting on any material foreseeable losses thereon does not arise; iii.
There has been no delay in transferring amounts required to be transferred, to the
Investor Education and Protection Fund. iv. (a) The Management has represented that, to
the best of its knowledge and belief, no funds have been advanced or loaned or invested
(either from borrowed funds or share premium or any other sources or kind of funds) by the
Company to or in any other person or entity, including foreign entity
("Intermediaries"), with the understanding, whether recorded in writing or
otherwise, that the Intermediary shall, whether, directly or indirectly lend or invest in
other persons or entities identifiedin any manner whatsoever by or on behalf of the
Company ("Ultimate Beneficiaries") or provide any guarantee, security or the
like on behalf of the Ultimate Beneficiaries; (b) The Management has represented, that, to
the best of its knowledge and belief, no funds have been received by the Company from any
person or entity, including foreign entity ("Funding Parties"), with the
understanding, whether recorded in writing or otherwise, that the Company shall, whether,
directly or indirectly, lend or invest in other persons or entities identifiedin any
manner whatsoever by or on behalf of the Funding Party ("Ultimate Beneficiaries
") or provide any guarantee, security or the like on behalf of the Ultimate
Beneficiaries;
(c) Based on the audit procedures that have been considered reasonable and appropriate
in the circumstances, nothing has come to our notice that has caused us to believe that
the representations under sub-clause (i) and (ii) of Rule 11(e), as provided under (a) and
(b) above, contain any material misstatement. v. (a) The Dividend proposed in the previous
year, declared and paid by the Company during the year is in accordance with Section 123
of the Companies Act, 2013.
(b) The Board of Directors have proposed Dividend for the year which is subject to the
approval of the members at the ensuing Annual General Meeting. The amount of Dividend
proposed is in accordance with Section 123 of the Companies Act. vi. Proviso to Rule 3(1)
of the Companies (Accounts) Rules, 2014 for maintaining books of account using accounting
software which has a feature of recording audit trail (edit log) facility is applicable to
the Company with effect from 1st April, 2023 and accordingly, Rule 11(g) of
Companies (Audit and Auditors) Rule 2014 is not applicable for financial year end ed 31st
March, 2023.
For Khanna & Panchmia Chartered Accountants Firm Reg. No. 136041W
|
|
Devendra Khanna |
|
|
Partner |
| Place |
: Mumbai |
Membership No. 038987 |
| Date |
: 4th May, 2023 |
UDIN #23038987BGXBBJ1931 |
Annexure "A" to the Independent Auditors Report
(Referred to in Paragraph 1 under the heading of "Report on Other Legal and
Regulatory Requirements" of our report of even date)
(i) In respect of the Companys Property, Plant and Equipment and Intangible Assets:
(a) (A) The Company has maintained proper records showing full particulars, including
quantitative details and situation of Property, Plant and Equipment. (B) The Company has
maintained proper records showing full particulars of intangible assets.
(b) The Company has a phased program of physical verification of Property, Plant and
Equipmentso as to cover all the assets which, in our opinion, is reasonable having regard
to the size of the Company and the nature of its assets. According to the information and
explanations given to us, no material discrepancies were noticed on such verification.
(c) Based on our audit procedures performed for the purpose of reporting the true and
fair view of the financial statements and according to information and explanations given
by the Management, the title deeds of immovable properties are held in the name of the
Company.
(d) The Company has not revalued any of its Property, Plant and Equipment and
intangible assets during the year.
(e) No proceedings have been initiated during the year or are pending against the
Company as at March 31,
2023 for holding any benami property under the Benami Transactions (Prohibition) Act,
1988 (as amended in 2016) and rules made thereunder.
(ii) (a) The physical verification of inventory has been conducted at reasonable
intervals by the Management during the year and, in our opinion, the coverage and
procedure of such verificationby Management is appropriate. The discrepancies noticed on
physical verification of inventory as compared to book records were not 10% or more in
aggregate for each class of inventory. (b) During the year, the Company has been
sanctioned working capital limits in excess of Rs. 5 crores, in aggregate from banks or
financial institutions on the basis of security of current assets and the quarterly
returns or statements filed by the Company with such banks or financial institutions
Company. (iii) According to the information and explanations given to us, during the year,
the Company has neither made any investments in companies, firms, Limited Liability
Partnerships, nor granted unsecured loans to other parties. Further, the Company has not
provided any guarantee or security or granted any advances in the nature of loans, secured
or unsecured, to companies, firms, Limited Liability Partnershipsor any other parties.
Hence, reporting under clause 3(iii), (iii)(a), (iii)(b), (iii)(c), (iii)(d), (iii)(e) and
(iii)(f) of the Order are not applicable.
(iv) According to the information and explanations given to us, the Company has not
granted any loans, made investment or provided guarantee, which are covered by the
provisions of Sections 185 and 186 of the Companies Act, 2013. Hence, reporting under
Clause 3(iv) of the Order is not applicable.
(v) The Company has not accepted any deposits or amounts which are deemed to be
deposits from the public. Accordingly, Clause 3(v) of the Order is not applicable.
(vi) The Cost records prescribed under Section 148(1) of the Act are not applicable to
the Company and hence, Clause 3(vi) of the Order is not applicable.
(vii) (a) According to the information and explanations given to us and the records of
the Company examined by us, in our opinion, the Company has generally been regular in
depositing undisputed statutory dues including Goods and Services Tax, Provident Fund,
Employees State Insurance, Income Tax, Sales Tax, Customs Duty, Excise Duty, Value Added
Tax, Cess and other statutory dues as applicable with the appropriate authorities. There
were no undisputed amounts payable in respect of Goods and Services Tax, Provident Fund,
Employees State Insurance, Income Tax, Sales Tax, Customs Duty, Excise Duty, Value Added
Tax, Cess and other statutory dues in arrears as at March 31, 2023 for a period of more
than six months from the date they became payable.
(b) According to information and explanations given to us and the records of the
Company examined by us, in our opinion, there were no dues which have not been deposited
in respect of statutory dues referred to in sub-clause (a) above on account of any dispute
except as mentioned below:
| Name of Statute |
Nature of Dues |
Amount in Rs. |
Period to which the amount relates |
Forum where dispute is pending |
| Sales Tax Act |
Sales Tax in Various States |
6,44,71,632 |
2005-06 to 2007-08, 2009-10, 2010-11, 2017-18 |
Maharashtra Sales Tax Tribunal and Joint Commissioner (Appeals), Mumbai |
(viii) There were no transactions relating to previously unrecorded income that have
been surrendered or disclosed as income during the year in the tax assessments under the
Income Tax Act, 1961 (43 of 1961).
(ix) (a) The Company has not defaulted in repayment of loans or other borrowings or in
the payment of interest thereon to any lender. (b) The Company has not been declared
wilful 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-termpurposes by the Company.
(e) On an overall examination of the financial statements of the Company, the Company
from any entity or person on account of or to meet the obligations of its subsidiaries.
(f) According to the information and explanations given to us and procedures performed
by us, we report that the
Company has not raised loans during the year on the pledge of securities held in its
subsidiaries, joint ventures or associate companies.
(x) (a) In our opinion and according to information and explanations given to us, the
Company has not raised any moneys by way of initial public offer or further public offer
(including debt instruments) during the year. Accordingly, Clause 3(x)(a) of the Order is
not applicable. (b) During the year, the Company has not made any preferential allotment
or private placement of shares or convertible debentures (fully or partly or optionally)
and hence reportingunder Clause 3(x)(b) of the Order is not applicable. (xi) (a) During
the course of our examination of the books and records of the Company, carried out in
accordance with the generally accepted auditing practices in India, and according to the
information and explanations given to us, we have neither come across any instance of
material fraud by the Company or on the Company, noticed or reported during the year, nor
have we been informed of any such case by the Management.
(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.
(c) According to information and explanations given to us, there were no whistle blower
complaints received by the Company during the year.
(xii) As the Company is not Nidhi Company, the reporting under Clause 3(xii) of the
Order is not applicable.
(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 and according to the information and explanations given to us,
the Company has an internal audit system commensurate with the size and nature of its
business.
(b) The reports of the Internal Auditor for the period under audit have been considered
by us.
(xv) In our opinion and according to the information and explanations given to us,
during the year, the Company has not entered into any non-cash transactions with its
Directors or persons connected with them and hence, provisions of Section 192 of the
Companies Act, 2013 are not applicable.
(xvi) (a) The Company is not required to be registered under Section 45-IA of the
Reserve Bank of India Act, 1934. Accordingly, the reporting under Clause 3(xvi)(a) of the
Order is not applicable to the Company. (b) The Company has not conducted non-banking
financial/housing finance activities during the year. Accordingly, the reporting under
Clause 3(xvi)(b) of the Order is not applicable to the Company.
(c) The Company is not a Core Investment Company (CIC) as defined in the regulations
made by the Reserve Bank of India. Accordingly, the reporting under Clause 3(xvi)(c) of
the Order is not applicable to the Company. (d) In our opinion, there is no Core
Investment Company within the Group (as definedin the Core Investment Companies (Reserve
Bank) Directions, 2016) and accordingly,reporting under Clause 3(xvi)(d) of the Order is
not applicable.
(xvii) The Company has not incurred cash loss during the current financial year or in
the immediately preceding financial year. (xviii) There has been no resignation of the
Statutory Auditors of the Company during the year. (xix) On the basis of the financial
ratios, ageing and expected dates of realisation of financial assets and payment of
financial liabilities, other information accompanying the financial 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) There is no unspent amount towards Corporate Social Responsibility (C.S.R.)
requiring a transfer to a fund specified in Schedule VII to the Companies Act, 2013 in
compliance with second proviso to sub-section (5) of Section 135 of the Companies Act,
2013. Accordingly, reporting under Clause 3(xx)(a) of the Order is not applicable.
(b) There is no unspent amount in respect of ongoing projects of C.S.R. under
sub-section (5) of Section 135 of the
Companies Act, 2013 requiring a transfer to a special account in compliance with second
proviso to sub-section
(6) of Section 135 of the Companies Act 2013. Accordingly, reporting under Clause
3(xx)(b) of the Order is not applicable.
For Khanna & Panchmia Chartered Accountants Firm Reg. No. 136041W
|
|
Devendra Khanna |
|
|
Partner |
| Place |
: Mumbai |
Membership No. 038987 |
| Date |
: 4th May, 2023 |
UDIN #23038987BGXBBJ1931 |
Annexure "B" to the Independent Auditors Report
(Referred to in Paragraph 2(f) under the heading of "Report on Other Legal and
Regulatory Requirements" of our report of even date)
Report on the Internal Financial Controls under Clause(i) of Sub-section 3 of Section
143 of the Companies Act, 2013 ("the Act")
We have audited the internal financial controls over financialreporting of Vinyl
Chemicals (India) Limited ("the Company") as of March 31, 2023 in
conjunction with our audit of the 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, to the extent applicable to
an audit of internal financial controls, both issued by the Institute of Chartered
Accountants of India. Those Standards and the Guidance Note require that we comply with
ethical requirements and plan and perform the audit to obtain reasonable assurance about
whether adequate internal financial controls over financial reporting were 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 control 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 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 sufficientand appropriate to provide a basis for
our audit opinion on the Companys internal financial control 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 authorisations of
Management and Directors of the company; and (3) provide reasonable assurance regarding
prevention or timely detection of unauthorised acquisition, use or disposition of the
companys assets that could have a materialeffect 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 financialcontrols over financial 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 and to the best of information and explanations given to us, the Company
has, in all material respects, an adequate internal financial control system over
financial reporting and operating effectively as at March 31, 2023 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 Khanna & Panchmia Chartered Accountants Firm Reg. No. 136041W
|
|
Devendra Khanna |
|
|
Partner |
| Place |
: Mumbai |
Membership No. 038987 |
| Date |
: 4th May, 2023 |
UDIN #23038987BGXBBJ1931 |
+91-9892691696
