84 b) The Company has complied with the number of layers prescribed under Clause (87) of Section 2 of the Act read with Companies (Restriction on number of Layers) Rules, 2017. c) The Company is not declared a wilful defaulter by any bank or financial institution or other lender. d) The Company has not traded or invested in cryptocurrency or virtual currency during the financial year. e) The Company has not revalued its property, plant and equipment (including right-of-use assets) or intangible assets or both during the year. f) No proceedings have been initiated or are pending against the Company for holding any benami property under the Benami Transactions (Prohibition) Act, 1988 (45 of 1988) and rules made there under. g) No loans or advances in the nature of loans are granted to promoters, Directors, key managerial personnel and the related parties (as defined under the Companies Act, 2013) either severally or jointly with any other person. h) The Company does not have any charges or satisfaction of charges which is yet to be registered with the Registrar of Companies beyond the statutory period. Note 26.19 Rounding off Figures less than ` 500 have been shown as ‘0.00’ in the relevant notes in these Financial Statement. Note 26.20 Authorisation for issue of the Financial Statements The Financial Statements were authorised for issue by the Board of Directors on April 22, 2024. In terms of our report attached For and on behalf of the Board of Directors For Deloitte Haskins & Sells LLP Wolfgang Schumann Chartered Accountants (DIN: 01995827) Chairman Ketan Vora Rajas Khaladkar Tejas Shukla Partner Chief Financial Officer (DIN: 10309971) Managing Director Mumbai Rakesh Pathak Mumbai April 30, 2024 Company Secretary April 22, 2024
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