38 05. The Company has not accepted or is not holding any deposit or amounts which are deemed to be deposits during the year and there are no unclaimed deposits. Hence, reporting under Clause (v) of the Order is not applicable. 06. Themaintenance of cost records has been specified by the Central Government under Section 148(1) of the Act. We have broadly reviewed the books of account maintained by the Company pursuant to the Companies (Cost Records and Audit) Rules, 2014, as amended prescribed by the Central Government for maintenance of cost records under Sub-section (1) of Section 148 of the Companies Act, 2013 and are of the opinion that, the prescribed cost records have been made and maintained by the Company. We have, however, not made a detailed examination of the cost records with a view to determine whether they are accurate or complete. 07. In respect of statutory dues: a) The Company has been generally regular in depositing undisputed statutory dues of the year, including goods and service tax, provident fund, employees’ state insurance, income tax, sales tax, service tax, customs duty, excise duty, value added tax, cess, and other material statutory dues applicable to it to the appropriate authorities. There were no undisputed amounts payable in respect of goods and service tax, provident fund, employees’ state insurance, income tax, sales tax, service tax, customs duty, excise duty, value added tax, cess and other material statutory dues in arrears as at March 31, 2022 for a period of more than sixmonths from the date they became payable. b) Details of statutory referred to Sub-clause (a) above which have not been deposited as on March 31, 2022 on account of disputes are given below: 08. There were no transactions relating to previously unrecorded income that were surrendered or disclosed as income in the tax assessments under the Income Tax Act, 1961 (43 of 1961) during the year. 09. The Company has not taken any loans or other borrowings from any lender. Hence, reporting under Clause (ix) of the Order is not applicable to the Company. 10. a) The Company has not issued any of its securities (including debt instruments) during the year and hence reporting under Clause (x)(a) of the Order is not applicable. b) During the year the Company has not made any preferent ial al lotment or private placement of shares or convertible debentures (fully or partly or optionally) and hence reporting under Clause (x)(b) of the Order is not applicable to the Company. 11. a) No fraud by the Company and no material fraud on the Company by its officers or employees has been noticed or reported during the year. b) No report under Sub-section (12) of Section 143 of the Companies Act has been filed in Form ADT-4 as prescribed under rule 13 of Companies (Audit and Auditors) Rules, 2014 with the Central Government, during the year and up to the date of this report. c) As represented to us by the Management, there were no material whistleblower complaints received by the Company during the year. 12. The Company is not a Nidhi Company and hence reporting under Clause (xii) of the Order is not applicable. Name of statute Nature of dues Forum where dispute is pending Period to which the amount relates Amount unpaid (`) Amount paid under protest (`) The Income Tax Act, 1961 Income tax Commissioner of Income Tax (Appeals) Assessment year 2011 -2012 18,58,210 3,27,800 The Income Tax Act, 1961 Income tax Commissioner of Income Tax (Appeals) Assessment year 2015 -2016 11,68,823 4,19,652 The Income Tax Act, 1961 Income tax Commissioner of Income Tax (Appeals) Assessment year 2017 -2018 21,95,307 4,55,097
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