71 audit trail (edit log) facility and the same has operated throughout the year for all relevant transactions recorded in the software, except that in respect of an accounting software, audit trail was not enabled at the database level to log any direct changes. Further, during the course of our audit we did not come across any instance of the audit trail feature being tampered with, in respect of accounting software for which the audit trail feature was operating. (Refer Note 29.17 to the standalone financial statements) 2) As required by the Companies (Auditor’s Report) Order, 2020 (“the Order”) issued by the Central Government in terms of Section 143(11) of the Act, we give in “Annexure B”, a statement on the matters specified in paragraphs 3 and 4 of the Order. For DELOITTE HASKINS & SELLS LLP Chartered Accountants (Firm’s Registration No. 117366W/W-100018) Ketan Vora Partner Place: Mumbai (Membership No. 100459) Date: April 19, 2024 (UDIN No. 24100459BKFARN3413)
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