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Čȴ ¹ĺĚ îŕîŠČĚ ¬ĺĚĚƥȡ ƥĺĚ ¬ƥîƥĚŞĚŠƥ ūlj ¡ƑūǛƥ îŠē
Loss including other comprehensive income,
Statement of Cash Flows and Statement of
changes in equity dealt with by this Report are in
agreement with the relevant books of account.
d) In our opinion, the aforesaid Standalone Financial
¬ƥîƥĚŞĚŠƥƙ ČūŞƎŕNj DžĿƥĺ ƥĺĚ TŠē ¬ ƙƎĚČĿǛĚē
under Section 133 of the Act.
e) On the basis of the written representations
received from the Directors of the Company as
on March 31, 2019 taken on record by the Board
ūlj 'ĿƑĚČƥūƑƙȡ ŠūŠĚ ūlj ƥĺĚ 'ĿƑĚČƥūƑƙ Ŀƙ ēĿƙƐƭîŕĿǛĚē
as on March 31, 2019 from being appointed as a
'ĿƑĚČƥūƑ ĿŠ ƥĚƑŞƙ ūlj ¬ĚČƥĿūŠ ǧǬǪȳǨȴ ūlj ƥĺĚ ČƥȦ
f) With respect to the adequacy of the internal
ǛŠîŠČĿîŕ ČūŠƥƑūŕƙ ūDŽĚƑ ǛŠîŠČĿîŕ ƑĚƎūƑƥĿŠij ūlj ƥĺĚ
Company and the operating effectiveness of such
controls, refer to our separate Report in Annexure A.
~ƭƑ ƑĚƎūƑƥ ĚNJƎƑĚƙƙĚƙ îŠ ƭŠŞūēĿǛĚē ūƎĿŠĿūŠ ūŠ
the adequacy and operating effectiveness of the
ĿŠƥĚƑŠîŕ ǛŠîŠČĿîŕ ČūŠƥƑūŕƙ ūDŽĚƑ ǛŠîŠČĿîŕ ƑĚƎūƑƥĿŠij
of the Company.
g) With respect to the other matters to be included
in the Auditor’s 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 theCompany
to its Directors during the year is in accordance
with the provisions of Section 197 of the Act.
h) With respect to the other matters to be included in
the Auditor’s Report in accordance with Rule 11 of
ƥĺĚ ūŞƎîŠĿĚƙ ȳ ƭēĿƥ îŠē ƭēĿƥūƑƙȴ ¤ƭŕĚƙȡ ǨǦǧǪȡ
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
ƎĚŠēĿŠij ŕĿƥĿijîƥĿūŠƙ ūŠ Ŀƥƙ ǛŠîŠČĿîŕ ƎūƙĿƥĿūŠ ĿŠ
its Standalone 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 has been no delay in transferring
amounts, required to be transferred, to the
Investor Education and Protection Fund by
the Company.
12. As required by the Companies (Auditor’s Report) Order,
2016 (the Order), issued by the Central Government
ĿŠ ƥĚƑŞƙ ūlj ¬ĚČƥĿūŠ ǧǪǩȳǧǧȴ ūlj ƥĺĚ Čƥȡ DžĚ ijĿDŽĚ ĿŠ
ŠŠĚNJƭƑĚ ȡ î ƙƥîƥĚŞĚŠƥ ūŠ ƥĺĚ ŞîƥƥĚƑƙ ƙƎĚČĿǛĚē ĿŠ
ƎîƑîijƑîƎĺƙ ǩ îŠē Ǫ ūlj ƥĺĚ ~ƑēĚƑȦ
For Deloitte Haskins & Sells LLP
Chartered Accountants
Firm registration number: 117366W | W-100018
Samir R. Shah
Mumbai,
Partner
April 26, 2019
Membership number: 101708
111
Standalone
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Independent Auditor’s Report