~~ ~ ” mah a eae. zs Originested 7 Aye word "“dhodine” hich a) Fu, the Olden 5 Audit ‘ ihe ea Sern On rn ~ , + # = Clmowone of Uodit in. would o“* Suweuw, Ydit in med or Laden, he gan 08, “The Insti a Chasdered Fccounteuris = Englaud and. Wales (SOHEY) 21s to puapane, 2 lif ead audilous. 2 ¢ vy . ° ( é * i I Ala 7 > Cowmene of Sulit in. Sndia Ph Dry the wear 190M, Audit vos made mandatory, tx rgd > umdu i . oe . 4, meee was idened as Qualiftcation for the Auditor. a Ou 100s cess under Gage - qyeagmnaua to prepare Sone Auditors in India. aoe e gy lea eS ee ey ee __ presents Firwe] ond [fate ]view of the Stale of (affairs of, —termpavuy terre tris $a aeeay ATE Lien ares ical saadoo oe wer ae of Hult Corr) y dit % ae 5 andl 2 aU lo. 1s coyelucted ps, aw view 2 opagemenpasecn > Dhualtssis~ O a S what 2 Yn dadepeadeuts exarninatiny >of which 2? Binatci dfronaiton, sof whom 2 a 22 (Auditor) Where >To paowile: am opinion thenwer, > oto? mat will Soe aS: ap When 2° On. prepanodion of Prnwacial Statement. 9° To com i the responubilts of ruasag — LGN ool Sa | RRP PPPOE Voucher 7 Caen watt is Dousho tramsaction, be a Sele, f° Ri a ee tt oo sada transactions. to : 2 > > 3 2 > >* Ws pen. SH 200, Ane Binary ial 4 Aho Yudit ts oe exuumine. Financial Statements. tes * Yaimarily, Huditor is want en: ener ener in Ae. tun a? “Sal ina 4p the definitien. of Audit avided, ungley 200 nohene._tt feet si he we Paina Outs hf dhe Auditor fs I enamine the Aleswen. “To staat ak is sa aapouhliy-q Compares, that i i Gocornes, eras! 5 aT Th Pee Na pcleter $e detect tne. fw? pusunilig th the entity,» AM nent not “the. yas hb 1b the Tanagenwal sho ts ible. and wont the _+* tif Mules comes to bye? abe a chiumatonies , ten her sealed. lads procedunes 40 Giaed tsi ae tn aye. smanwamgenavale unc. if amt. & 3 fore or more Explaus : an epiniaie dite. But it was held cn cin deeded orweh bee bie a bien, ) aan ; ; , On the basis er onuenclioved isiens ae cls aw the pew Aecidecd casey we. tanYeonclcle that athe Ale Auditor ls mot 40 detect ame aud. ensons whit are ta’ the existence ) a lhe. enlity . = Thenefoue 5 dye statement povided, tn tho questi is apprepriale.. ? Who cay, Conduct Fudit ¢ ? , Sndependutt Posen, can. umduct Yudst Known os ‘aiteen The Hoditon hav be 2, thmdenmienmnentet «yn folds Senin. Renee. af Inderal « Leutral SuslerFnaividval on EFrdvidead? SH a iv ip fiw mo yet the: > J sii) 9 Youon gulch Ww le eek Tuk : Dison qualified to Le append ou Tato > > > > pevtners fue) ‘pea tou fac ae ae Yoditoss Kye ~ aes tan condvet -avdit sSliustratiow 5 ae Aa =e Taste ——— Wr 6 - wh es J we ea ee =r — Fas cA cs Advocate At COP cA feats __ CA ti? CAF COP 4 pte ane: ayeifiet put 4 pastas > Sia | B W qped Be & Co. caw be \eetehmenCeitope * qualia [ Sec 141(3)) 5 ier alc ar momen ‘uclitor * He TO © Individval Saeed * Indian Compan, OPourtnnship itm hs fore ms vad T¥ adlna ti me ° Faden ar = YS eS we OW:2. ios oe as ined ufg (A, 2018 “eperny fiber BERNE cf id cops, of cohachy aceconts tk Paste tre att dome te be andred D2iruior soe. c fee ee i Re ny shar poten cehese nstroe HTee — the Board accustomed to act = fi ren pe i bi a Wh wt ic de Q MH... Bla 77 TH RM. Garla « Director | ae Coe Bienberlep right is ‘ ‘ ain. ' i { z -(4snn) Debonke, S ose “gsnvor(s1) oh (150 os Share capital” aan (150) S)Loughte S husband gsa(ts)__Btsch — oa oval oot wife _g)Brother (+6) sister 39 Se *f HuFore maT] { | > : ee > a Fuaitor of 1 yz tid] © (708 > > xy nab CEPT was ame tan, tid fagud a ©. faaw Xenptuons FP g Relative can hold ashame fantemmmt in the. comparus 4 free aloes not excedng, y) te folds stravces / interest Yvditer, thea he 5 be provided an. a ame [Mee etnies is sinoboeds to Ale. Loraponysy Holding he Copy Company , its Wssociaie, Company 04 Subsidianus a of a ape SPoapprossice basis» he will nod be 5) fal fn a ian auras of bias he wile be dig ualified, ' fase] OM ina, do the provinins contairecl in Section 14113) anies Het, 21d. Y foson . be disqualified - be ce ate Mled I as a auditor of te Com he /nalitivd ye rere * on com} associate its hol _. otal = : ang otlun aubsidi . its sale an a, Fenas e s i ~ Eaaen, 1M1lu) providls Ahat fies sali oP on the auditor afi hes appointment , dhe facait 4 ce a8 duch auditor and the vacancy, Stall be cae. to ak a@ casiuth Vacances « ) » The. Situahiny smeutiioned ta Aho. Quesiien, prices that ) " )Mn. Yuan, * Sabie Budiey fix, 4 ice whit aa at ee hy. a ah eer ge SF lacs pia she above muationec provisions, 13e tan, Conclude. thar BP duiqualified tn be appointed as Slatuiors Auditor of Das ot Taf he “shall vacate nb offi ee [Moy 2010] 2 Cy wit ero ye O 4p the lated dour tie Section 141( 3) it se ie hat ap oa hate ee ae! tive | pd ; Company» 0% ils Subsi Oe. sate 64 associate compaiaes 04 A of bas liad Rak. obtaded lenin. “ “ - soubuislianu, ul lig any sro sips peta ete “ or ea . “Fie stluaion puertded sin the. queition. Slave dat TY.7 ae ~ opel as an auditor at AGM hold ow 16.08. 2015. ras boon indebted to la. cenany, fr sof E605 0m ei 1.2013 ee a On Ale. Rows ‘aba muttioned provisions 5 1% cow tendlude Anat Te ts quabitéd tp become Ans auclibor wa be supaid the, a ; EE Meeting . tothe iSO O35. ‘Past s Cty idk person) oe, fi toatahed iu Section Seale li Ane Net, dod» it-has beun puovided ihak i leat loa ab OK ie if foal sige ig that, hej) saa rer) of fue valve. ok en eA geeks supe, ) : a a eas above nuntioned puowisins , we can con dude vie : a : Pa fie to Ge oppointtd 06 on Yuditoy~ since > mut of” & 1 loki I satisfied only who he/ releti sine it AP fale Avcunity 0% “f on ud | rate (by Idiot peruen ) tb the. posnisitns tentained in Seetton sus (3 the e its Hct, 2018, it has born ported thot a your jet ; ifted 1 be appointed. cus aw. “Auditor be tte ans holding, outs, ity om -untesuat af, the compan, , 04 its Shiiahius, Do alin aang bf a a > +4 fine vale’ not encoediny He > Ta Ailualion reevdioned te Ae. qytstinn, stots tha Rava auc Yomman Yasociales, Charttued Yreoants th practi have been apporinted Riodtoreg Auditor. of Kushua Ud. Mr Hannan holds tov eqiiteg oe + iva Ud. a ‘subsicliany covipanus zh Mali ltd. On the basis of oaie gale provisions, We Case cenclede that An lifted to. be appowitd as on dito ounce The i q" Zs lakh b* applied a wher he/ i spt holds ecuilly 4. Wittrest in lhe Lemnpan, . ? ?7 ane 144d. aud A, “Lol at ~t ‘Tet phe a ys 4) D5) pom ofa bs = Tren whe will aha calwlating, Ahe , oS , W feb corm or lo. y i) Compare,” hawit > Seat _—— Ce. having, Capital lWOcY ef mere vibacement puscsl_opplca {go nie a _ W Pvt: Co Loprtar +105 (e) Dermeut Ce (Usted Co. CD) Unlimited Co 9 Se tree ee npgponsriclgane clit 1) de compa ec = Sa a (ap. ye Hodis a ICE Sa Bionches PV Petit wttt be tnloded. Kempanes 9 exduded. _____Wenrorer 24 (OPC i) Snail Lompanas Gi Dormant. Lo. @ Jrvade. Co.haven had 1065 than one ‘ae . a Ble inuetporated ovtside ~ induded > wdoded <9 exdoded > induced 3 ince A 4 induded “enlodéa aa ’ 1646 82 Auda — S Chess than 23)\ ve ik ah. i, 00 Cy oo) The. ions nasttioned in Secon 141(3) of Compamess Act, 401d alates that a int a will be duguallfied to We appointed as het tr full time 2 elsewhere a a it mere ‘tex. ce of -the Further, it ra also prbvided. that oe oad ro no. duvenly dhe audit fpreign conten 4 Bab 1 be aia as it fall ofttside ‘the pata ft teu ines _ sie in Section a) te —_ 3 al a vere 7 — ’ : a Pht appli dhe above mantioned Prowalene en the, 7 ‘Sitvatien. Riven mum se queshen.y We tan tonclucle, that PHR d& Co s ik eljble. to thi audit of €Z lad aud iis 20 Branches — as it is Cusnenleg sa eon (40- pes : lamps aul). ae ae ’ 10. Porson, as ber ett “atti 5 ait 60 learvictien 3 ee 7us MBC Ld is heidaig share ef E26 crore of —— PGA Lid whose trial capital is 240" crores... 24r. X > prondig ay aoe to 7QR Ud. State, nea ‘ne is a bo appoiokd os om auditer of ABs lid ta U ing to the isons tentaned 2% Section 141[3) > eho Com 2dr thas fv. pied aka. pou sl > disqualified tp be appointed as ain Huclilor he, abode On renders Aenvied ned to a Section. 144 tn the. Compance ex ils ho inde cesmnpanes ey its Subsidiasus asus Cempanus « She pay has not covered the DS at af associate Companes - ; “The Sivas, mentioned th Yee. question ‘Slats hat PBC > Lid is holding shares of £26 crores of MAR Hd whose tetal capital is Y Z90 croes, “He means / # ABC Ue i associate Company of FRR Lid as it holden more than 207° of tial paid-up s Capital. of, PgR ud. Mr Xb proading, iy Sewas tb PRR ld. > Ou the basis above monticnecd Provisions 5 me tons yp ouclucle Amat — ABC lid" is quali ied tobe appointed as an Auditor - MBE ltd ws the paoui does not staits Ale Aendering, > of seus tb. an associale, Lenpanus « Ye weySeas sh Ou ae CID sateen o_ India ae (ed eumenee (is cs a) [ESD Gunman /enmatig (i ef Fas eee 0 ed tn tome tengo eae ster nit Gemma 2h Lempans aon sega open a ran ae u/s 144) | rtd dt \ | | | \ tlie ie, Be A ed A A £ Af fe A SPER AS ASRluditer cannot render iincloweedtg Benvites” prescribed 2 us 1 40 he emp a ei ) 5. co oe (onde iad ail wv v Ra + , Houucif tssif gp Rlnive dp farbners P= = Bers assocuted (wi) Yarentt 5 Subsidiary, ; Gomshanaee Veneer CRaniner) Associate enbity Bowes povded ) — BW Endy goo whch —_@dEnbhy spon wludle t J J Aecounting and Pool Auditor U having fim/ partners is haves Keeping Sours Significant lente Suruficant taf loence. @ Emblyy whese brand — W) Enttly whose” brand . nanuidl Ges ces name is used by the mame i seed buy mal Sesnces Pu diter. form /ridivideals Bei'gn and imp lemundation ¢ He re feo: th inven Hed Wiser 2 Barking Ser nees Mbnagement soos Saou Aedit sae any, ee ta be ae pucdted | 4.3 (By Idiot Person) rt Oa ns aid down tin Section 14113) of the. Companies Act 013, it bun provided that person will bo c Dovel ied “to 2 be apporniedas Auditor “ky Compan, if he is in full time emnplaigrue > cin on having mere kau 20 anes after a mai Siatement . Turthey , it ys also ghovided har Phe mi putts the rwmben of tent, , the audit of tft 2 tens 9 onl Hada sf tent. Compan I 1 thane > > ¥ fory ovt cvbsourced/ i Tp tae anton cern ate edad os Th filo fe Putdted_of dhe daa. Coogan 04 dood sin 2leo) of the che ‘s The situation svutioned “ix no _queshny shai dual PRS asociates hos deer, pastes f, band S. The firm ts abreades lawns — 4 audit of bo tampanies., vwohtel dndudes <2 branch dudils + Now, te firm a & 0 3 tompany audit. which ene ib a plisate companis , foreign and the tird ene isa public companys. Joietodo all a On dhe basis 0} above. mentioned Procinins 208. ca tencude. that POS and Yssou i ible te accept —audds pas (60-2 sine Ue Kit Busou, owdit Branch, avdils) and. compos, ancl wale Company, assurnued Share capital eas to cranes a0 erkside exuded . | | | | | | | | | BGinia le waneaa &ZALES S eZ ss Tals of ® i gies Subsequent ae Se ai sat i opp4 Beatle accept athe name Committee does not ‘reeonsider Us ovigihad reeommendaitet Rreavid car accept iS due Tecemmuncdatien Aythe oudliboy Samra we ieeene * aan ws 7 = ; ) eae saa —— 5 =e mM) x @) Appautmut 1 a as - enue Ane ———— Ys f ra thuetperahOn) OTe = po ig eer + ¥ — pea a == - a a coma 7 make — ia st es Sa ne ya a a “a rut t will, make (vith AD) "a jailer pnmR, ee oo ° i to the Provisions tafol doum in Section 139(9) © oes Act, 2013 it has bow wiaied that the Comptroller a Ju - Geusnalo| Inclion shall, rin respec of a nancial yppedat an audit, dui qualified. Jaku spiided 0s ai auditory, p o, . 7 o a ft mee a pouod _f 180 dass fon the b LLM — ANAM oe > : ) ) ) Pir ah 10 (7 (Mec Tn i ee the > and “he ition, mined te quan stabs that Wh re \ Ww th question states thar Nicks Lid, ne Mjawta. Ud, whose. ne dhan $11 shares have boon te bee Fatily Centad Govewmuent and State Governments . Wicks lid p appminlecl Mr. P ax Slatedous Audie a the yea 2 Oh Ahe bauis of above muntirned proiuiins, we can tended thake > Wicksen Lidl is 2G amet Com sue it Us subsidian % Government Compas and ihe avditoy shat be appecdiaed » : OeF emnprolles and Roditar - Geaanal “h India. “Thies, the apporiitnient. o, PrP as Statutory Budiler bys Nickson Ltd shal ke considered sivdtid. _£ . "er Zoot 5m Meg (ty me) _ Tefoes bake pooled Lil down in Section 13490) of ae Hck; 2013, 14 has becw ided -that shee AGM does wi beled Anin the lad cade, then eishing avdidor will venitnve his office, ot white at anwal 2 sasediing » 140 avdrte. inttd of re- dppotied, the enisting, ‘auditer Shall contine to te ion the. ainpan ts furtlun ided th tis Section that, th case. AGI which isto be held ra We last dats adjowued wtithevt consideuing the business of, appoinbnuns M re-appointment af auditer, the tenure, 4 auditors will centinue. Th sitions provided in Ale questedin. States hale Roa, lng >ou : a ea jh ppaivted as auditor Cid at tae aamsal Gontmel Pfathnc ‘ a nf ve 4 , (On lle bast of above merino. 128 cg tau conclude. tha Ram, Co. cou tonbnte. os auclitor sis cake dle =i =e te _ uot bee held sin time. Sn Case, the next 44m adjeucuredd ‘ censtdening the business of opparivinaunt or ne= agpet oe jae un also Kom & Co. com venlitet: 0s audiior till the see? a Nov op) g.10 My Me) ok. ah Set aon tented a Secon. 138 (4) ofp the | He tole it fas bow thatthe. - ball bee 2h ana Ane aunal aren é —— al " aitvatiows naualisnaecd “ait Ake quest ion. shactes Ural Oue- of. doin Bee hal ig ov ‘lea, iseay ee lta ae be lait ab =o ve 7 _oppeuabiel as aun auditor M au re Resolotion, Mr. Sanju te the manner af a f os on. de, spn paeenty dhis act. "Bu the basis of above meutioned. provisns , We tat contluds. Anat * Ne rete re Shall. be made” th sane manner liko audi f Gowmnunt Conpang appointed, “Thus » the oppsintat er will bo Pata aid and Lhe aia Cy Mrs Sanjaun ts not tenable on per Compenice ae 2015 a : a ~ beet oe dt aa hahaa"i 2s a Cr , “The Provisions tard down in Sechen 134) of the. Conaponies Ger, dos preides dhat ahe auctor will be appoiitell ad the P Arnal Gencral wechiny of the lempany aud he shall held office upto ythe conclusion, af 6 Nar. Further , ~SecHon 134(19) Stade Una) iin (ase AGM be mot eld within the due time of the Weditor & not euled at ane AGM y thon the etining Auditor shail condinve. to hold D offi wml any ed auditor is geste Gn the basis of the above rmauttioned provisions » We tan tencode Mat Rom & Co. shall) continue as avditar AGC Ud th cose dhe AGM phos not been Muld at time. Moreover 51 “AGM was hold on , Zo" Sept, 201 bot adjourned usithout ennscclentngs Whe business or re-appoirtment of auditor, even ih “thot cose, Rom &lo, eel dae to fold opie swditor of ARe ld. : , ; ; Section 139 (2) E34 OD§ Role 64 OY? is =: <> 5A pls 0c &S ) be Cicabili i? ‘ Q@ (Jeet sete on, yar me gan elie ofeen Sat ye ee |G2S aes fu Hay | BLL Prauedials con serve caren iam lalp | | \ DFR di dd A Aid eA LAR LL Lib bh bt wii, eal sale fol cepa rare tompl with ise. ee mePhe The deans Sina pie shall alse aucluded th this tonne while apple, Abe provisions of Rotatten . B. Yppoitmeud, of Dew Duditor Oy mehYement , Ane Ie oe een reeemmind the mame + the Duditor soho ful be Appernted by memburs at AGM. vohere & necessary under ae 5 , : of tke Audit frm , then ‘that sa de period of ae contifies Ww F/s } , (1) Duditor appointed at Abe) wall Mot be umcned vedi these pmvisions . ; P ] 2 2 \ § \ Uo mene the “of will aembemeemieay te the tenwve “a . y OFilkue of Casval Varane | 134¢8)] hoy ea os eaaney sha ‘lL the vacancy (siti ER) = 4 Realgnaton Try a reason. > HL oad RE jeome i iF ae vacanuy ey w. oy aoe . tive wordoane ut met a ? , Gut 3 months ca ? Lies Uae ee A a alFusnahon aA os BRE - = ar a Pppowtmeal: ____g tray 000 UA fume _____ Bo! Sept.20° _ Alin 1 ei ———— ga tit deter constant? 2, rary (16 odlfeusaaecl 2gRSN Tina, Teenage = Made a a en ee) ee ee | ee=1 Delain eee q Kechon TA) | ST; sien CETUS, un GHA! hall ci meh ta las MEpREREREE EL Ba G8 (®y me) : pS Relowiig to the puovisrine contained. te spite La , Ae Companiéh 1 201d, it has bem provided that Board of Abrectons ee ‘LL ants cabal, vacancy in the, of fie any audit. due to reese. hor. Yedignalion, rn (ase of Non- Govt! company, sietikeaf 30 days. eu a of é The aitvotion muciined tix the question siaies that M/s Yoong li Satu; Guditers of Old lid ts ddsolved On 164.2015 cle to difPesontes PO opinion cuueng. ther Another firm TH Shanp & lo. was” appodistecl ht 6.4,.2015 “th the Board vatig f bur ee “tt , Ou dhe basis of above rmentiined provisvins » we com conclecle, Jhat the appocitnunt of np /s Sharp clo. as ww ovditors of old Led is valid « y4 Ue > Beant Meshing, 7 Pepuecton te Gy - a y Gemival Meshing > Roasad -Resclobien OF vo) prootel ” > ee __._ ae > will be posed© figs vec) Tpdor sha be 9 be puma “on pig ae. 7 4 a ! Quis Nt. A, us agieed ena rommedalion > 2ynom to oct Huditor_c. a ds Que 40 seate rasens ,, Ben A mabyatl 4 a adie en! 10" “Lig bot se alien en 1S" Odober ; Us there enalhg wluch, ow him 2 “Yes, State the am) t (Section. wat _— 4 } 3 3 3 Le : ae oY stom} lower 3 Yoov0 fete “dl ase shall. i a te ee i eo =3t — SS Ww RF » ection to(s.) > Removal Se Sidon o * “Teibuyal, y Fribuyal ‘ the company, to Peary thane ils nalts = _— S Ben tha \ y Pruditor -- = sf aa 3 “or @ Teaiker voit be a ames a ‘ appou <= eng = (6) uditer shall fs eee oe a ne a ee re, ae | ee,J — /erediter's va ; y ether iti, Co yc yuoles oe tuplicalions of, foauel Li, Nudate 1) Geuuals) 7 NCLT eammdvecrrnEreeripam, 10 whunapsrits: ) pron f auclilor as committed fwd e7 18 anvolued iW pow. M) See 1406S) a bs queer ufs 140(s), > duen ane FuditY voll be as Yuditor » a mY Bee Mel s as been wut ‘apaaihe athe > Ane, eeaM 4). tee Sew 9 fini tf ft en Pm awit be es hele ee ee ‘s)) (ances one ta sha be | 2) nf a aoe: © bx a ag pe = Audit is comvcdedujsoque(a) , then he. Sha, | 8) 4 bo. frmumber| exediter] soy ante 2 | #2) 2. Auditor ‘ax: tomienrie, wna? Sas He, a anes ; ste pe ag la Lo Cg d) 2 “=55 odie ‘pkg have a | ad all time to | on ocac dhe, {eheblee saline at the i pik: cman , in Hy rae Sale aad pac cas whatth, Me ‘ ~ 1 inert eopmtr eae 7 i 0 fs a D Wale lines wheee Knzwn as" vouctrr yi) Ais ove ree labour) overhead ) auculed Th Holdin ve a uceebhs 2 toa jig mt i en ine of Boor fc wats of a vempany, vat ert a aes aa "he maw iclen | ne Yottl b nb Hed ¢ es Ghould be ie tu fine ae ia : . pM sess ams JRalf of Bal, Bedior — a) Pete ek ett —_-_ nh eat ee ee ____cAtlopy stg Branch ix ee “ < e & * s 2 a : 4 a5. - ml Q 1 7 x 3 a “zy ] ) . 3 ae Za iB sis le >| \ | i ? 2 1 (| ? ? ” ; ? 2 ? ” ¢ > ? 23t cece Ya beorclins tp the Provisions contained ty, Section 63(1), the upire Ahad” Personal expenditure 0 the, Director a dl % i not be Aremed as business expendinre of the canpany « wS80, Cony editor shall cliclose the same th the avditer's ~~ On tbe basis of the above montened i E 5 ovis tins 4 we tan umilucs —aihat ainperse E110 lakhs spat by. Dinner en his mn travel. Companys 'S Accompanied by his methen medical treatment Ses mated sy au aaa ope ~The amount Repent spreifically en the motlun and hen treadmudt is nob tho puset of Business taptnditre « Tunefore 5 Puditr should disclose. this ua the wie), ae P ung to the wrovisiens contained th Sechim 14301) o} Fate or ze E oh hon ; es Act. L013, tH has bow provided that every, ovelibor a ig in cous 4p books of account aed omens a Fi 4 whether, —ahapt ‘ak Ahe segisterecd offi et at any other plate. «lt means, a, Huditer. vents. to viait ang branch to access ecards whine avril recon “Bre andited bys another audi’, then he can. y Ow rhe baile mentined provisions» we con cendude. Var o Ceompanss Hoditor cam MBI to Mumbai Hrnih, anc access to the inveninye, PD records maintained at the branch , aud the objecttan of managemut —@ shoud be tonsiduned rnvalicl. 4 D oe ss pete tps Bee A34 caiton. of Rinecler | ls de, alifred to be. appointed as direclor o um . “ae pre ee tha. sompens ere ms a Becky 3 po se a te re (uw) OBA. Ama pe Default lod > Lean Gi) sonoma mf i t ; FEB | Ee Sectton 4143 (4) Study 7 143) AGC Mid , whose 307° capital 1 held by Contval Grennmneer? And 257 by" Gowmment of Rajastiaw 5 is hav, “MY 26 the. audrbn Moin is appointed by CAN. Ox sompletions of tho, Huclit., MyX hos pubrmitted.dhaa Auld Repo by C&D and oA has comms Cucepncies tn Shores ‘and stodk of WEL lil . MW rhe Prompane 4 tre Hadid pout ware “preaurted befwe Ure. m0 phe conimene have been ercluded.. Lomments whether Lhe promo yong 6 fustfied *fan me manner of Yuck4/ week it, ae on f will to apples. mm Fraud | 143 (22 “Repo YOO C8 ¢ & ei 1K fred to tonstitute Tudit_ Committee 1p. not require to tonstivite Audit Committee WAuditer shall repert to Audit Permmilite. seching reps within Rditer shall rept to seeking replay willwa 45 ’ 2_ ga ao 2 FS ged Fata ne tempat 1G 4 2 eK 3 y afeplg reesived: by Reply mob received Company shall repent the jf 2 big Be] rod ee wh fond Repait uditey Shall forwaid report along with repost sent te Ace! oad yi an; Samia “ake Mpditer's Sie Buk of compa 2 “Ta eucleoties 3, Came aerate Do to iusto ; avhicl are related f i tA AAU ALA; LAv ACAD IL LAD IL ic kG elleo Pk) hie Va r v ; . : Prout — (aqmiaeupsshacap> (a) une eer cemes |! grocer mox:/ igi (6 aumeter - goer > JuafSNse or spam Sn - oe more | beteestings - a — (©) woausloys) .- 7 Escotds Z 0 encenting, toc Zier pfs. depesits a Of the compan, ae ey ee, ee eeWwW estion Comment whetlion, fing we cna vA ai ad ee _—Initrmal — ats ae 7 2 4 4 - aks oe To el © ihe a ci sats ary lbomovehs 20S create (el) Public lo. having, cap’ pi deen 180 eres He loan 99 ¢~ 2) aye, aaa oft Man, tout a DTrrade Lo. Thavare, tusuanves 144 or bot loan 100.6% : — 9 ee gee. 180072 Ee qacr th). BPG. ntl eel — Dir, 9 ___— acl (a) =a Aine Boa cpa ted. ht gestecce ecdedddd 8 ¥" ase Count a ss} = Censidired ts gout 4 Rooks o| Aecounds 2 a) 3 sulin aa nvestmend—> mores Invesbmevet wi trveshrunt in Investment in RS Nats Cavipmaeals > Pam > upto equapnteats > “pipto Sevres mere -Ukait RS lows upto wo lacs ae 20 Tass vpn 5 - <1 Avb GSE STRY 7 hie ie ere a ag “TATA Adee: manarucabon Stites ib Jawan 4 Products “Tala Phot. “lta Indiumns “Tata Walk, , “lata Dovewmo from whi lempan (as catmecd 1S crores cacla. tn tle. lmmediateley Peed, financial keatt « Lom. Sern = {a) wWhetltes. Compas, Ub jred tn Pou wast “eon . (h) af yor, whellurs tales ios? records audited ae Fefoing to dle ontatned tt Sui 148 oo ) it oon ape alk dhe aap ; es ae cost Accords . ee Rule —— pooudsd lat pommen seta AbaalL gek its uost sucericls autho aulited Das exenall chs ound. aerulced Auning, the. tmmedintely preceding, Dun i lee aud being lah it Pinducie ts JAS craves 4 mere. - “The sltoattens sowutioned tix tne question staite. dhat TATA Aeleceommmnuenitation. (Rupolated. Sector) have 4 Products, Tata, Phatm., Tata, Sndivem, Tata Walk 42nd. Tato. Dpceno which company bas _tarunca.. ee ences ey everall) in Ainmediniely Preading rranaal ue Alaa, beads abou, motioned. Poouiinas, it bedi 6 Lenduded Alek he is_nequined. 40 propane cost recorcls since its ovenall tuum th more dhan. £88 crores. Pout tt Should not Ads tost recouds audited bteause the ngeeqote tunnover of Indid dual Prodedls is less thom E26 crores gine dhe everall timo 4 more. thaw %SD wots. | | | | “ KAA BA | éwuwvereeueoewvve ay Wd. te 4 = = leas sakorowes + a ee eel ' ee ue w : > Scent teed ; of asap: Oh, 5 Mas been appanted os Cast os of Au ted the Peaoid ‘mmethng held en. 15.09. 2019, Stale,” > ae appoon tea eas por tle time preattubed unden CH, 2015 (b) Uae last clase, of sch te. megiticlanc, appeiin tment , (c) the last daw of offgee + Niner pen has submitted thee Dd lost Mudit ut” on, 10, 08. 2040. » @ the last - cf fevioancluncg oft cnr Report to th 2 Ves : ! ) a4 Sept, 2019 (d) 4" Sept. 2oa0 eel ar Sept, 2020 ies ca t @ Jo Aug 2020 vant,Ze £.. ginet.< qa fall Tosi lor ‘QD Reserves & @ Sale @ Bahase len re ime Assets Ww CAPE) Ctangible) _ Surplus produits @a Employ 19 Investments (@9 Share. Captad. @ Sale of Assets Gunefit” expense. Frade Receivables 9 Berroninge @ Income fen © Lepreciation Wy Inventories @DTrace Tayables Jnvestrends 3 Arrorbaatis ww Imangible ‘Assets @® Provisions Other Domus — WW) Oiler enpenses Cash it hand (CHlentngent Uo. Cag; reat (onthe) bt, Cash ot Bam Oty LiaKtlades received’) ( poves fort ted (4g. ofs exp.) oso ement om Se ae are, vabunidlec ta he fis A VIVIwI Idd ddda aes