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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 signicance in the audit of the standalone nancial 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 benets of such communication.

Report on Other Legal and Regulatory Requirements

1. As required by the Companies (Auditor's Report) Order, 2016 (“the Order”), issued by
the Central Government of India in terms of sub-section (11) of section 143 of the Act,
we give in the “Annexure A” a statement on the matters specied in paragraphs 3 and 4
of the Order, to the extent applicable.

2. As required under section 143(5) of the Companies Act, 2013, we give in the
“Annexure B”, a statement on the directions issued by the Comptroller and Auditor
General of India after complying the suggested methodology of Audit, the action
taken thereon and its impact on the accounts and standalone nancial statement of
the company.

3. 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, the Statement of Prot and Loss (including other comprehensive
income), the Statement of Changes in Equity and the Cash Flow Statement dealt with
by this Report are in agreement with the books of account.

(d) In our opinion, the aforesaid standalone nancial statements comply with the Ind AS
specied under Section 133 of the Act read with relevant rules.

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