125 any dividend during the year and have not proposed final dividend for the year. 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 effective April 01, 2023 to the Parent and its subsidiary, which are companies incorporated in India, and accordingly, reporting under Rule 11(g) of Companies (Audit and Auditors) Rules, 2014 is not applicable for the financial year ended March 31, 2023. 15. With respect to the matters specified in paragraphs 3(xxi) and 4 of the Companies (Auditor’s Report ) Order, 2020 (the Order) issued by the Central Government in terms of Section 143(11) of the Act, to be included in the Auditor ’s Repor t, according to the information and explanations given to us, and based on the CARO reports issued by us as the auditors of respective companies included in the consolidated financial statements to which reporting under CARO is applicable, we report that there are no qualifications or adverse remarks by the respective auditors in the CARO reports of the said companies included in the Consolidated Financial Statements. For Deloitte Haskins & Sells LLP Chartered Accountants Firm registration number: 117366W | W-100018 Ketan Vora Partner Mumbai Membership number: 100459 April 20, 2023 UDIN: 23100459BGXJGD3339
RkJQdWJsaXNoZXIy MjA2MDI2