36 use, or disposition of the assets of the Company that could have a material effect 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 financial controls over financial reporting to future periods are subject to the risk that the internal financial controls 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, to the best of our information and according to the explanations given to us, the Company has, in all material respects, an adequate internal financial controls system over financial reporting and such internal financial controls over financial reportingwere operating effectively as at March 31, 2022, based on the criteria for internal financial controls over financial reporting established by the Company considering the essential components of internal control stated in the Guidance Note. For Deloitte Haskins & Sells LLP Chartered Accountants (Firm registration number: 117366W | W-100018) Ketan Vora Partner Mumbai (Membership number: 100459) April 22, 2022 UDIN: 22100459AIAPIF2659
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