a.There have been no events after the reporting date that require disclosure in these financial statements.

b.Amounts less than ₹ 50,000 have been shown at actual against respective line items statutorily required to be disclosed.

c.The Group does not have any Benami property, where any proceeding has been initiated or pending against the Group for holding any Benami property.

d.The Group has performed the assessment to identify transactions with struck off companies as at 31 March 2022 and identified one company with which the transaction value is below rounding off norms adopted by the Company (refund of deposit).

e.The Group has not traded or invested in crypto currency or virtual currency during the financial year.

f.The Group has not granted any loans or advances in the nature of loans to promoters, directors, KMPs and the related parties
(as defined under the Companies Act, 2013), either severally or jointly with any other person.

g.No funds have been advanced or loaned or invested either from borrowed funds or share premium or any other sources or kind of funds by the Company to or in any other person or entity, including foreign entities (‘Intermediaries’), with the understanding, whether recorded in writing or otherwise, that the Intermediary shall, whether, directly or indirectly lend or invest in other persons or entities identified in any manner whatsoever by or on behalf of the Group (‘Ultimate Beneficiaries’) or provide any guarantee, security or the like on behalf of the Ultimate Beneficiaries.

h.No funds have been received by the Group from any person or entity, including foreign entities (‘Funding Parties’), with the understanding, whether recorded in writing or otherwise, that the Group shall, whether, directly or indirectly, lend or invest in other persons or entities identified in any manner whatsoever by or on behalf of the Funding Party (‘Ultimate Beneficiaries’) or provide any guarantee, security or the like on behalf of the Ultimate Beneficiaries.