26 The company has incorporated on 16th June, 2020. The gratuity has been provided during the year amounting to Rs.6.32 lakhs (Rs. 1.75 lakhs), for details refer Gratuity Disclosure as per Note 40. Further, there is no carried leave balance as on balance sheet date hence, provision for the leave encashment have not been provided.

27 Contingent Liabilities and litigation:

There are no items in the nature of contingent liabilities, and as such no amounts have been provided for in the accounts.

28 Capital and Other Commitments:

There are no items in the nature of capital and other commitments and as such no amounts have been provided in the accounts.

29 The previous year figures have been regrouped / reclassified, wherever necessary to confirm to current year presentation.

30 Other Statutory Information

(i) The Company does not have any proceeding initiated or pending against the Company for holding any Benami property under the Benami Transactions (Prohibitions) Act, 1988.

(ii) The company doesn't have any transactions with companies struck off under section 248 of the Companies Act, 2013 or section 560 of Companies Act, 1956.

(iii) The Company do not have charges or satisfaction which is yet to be registered with Registrar of Companies (ROC) beyond the statutory period except for the charge with Axis Bank which has been satisfied by the Company on 11.05.2023

(iv) The Company has not traded or invested in Crypto Currency or Virtual Currency during the year.

(v) The Company has not advanced or given loan or invested funds to any other person(s) or entity(ies), including foreign entities ('intermediaries') with the understanding that the intermediary shall:

(a) directly or indirectly lend or invest in other persons or entities indentified in any manner whatsoever by or on behalf of the Company; or

(b) provide any gurantee, security or the like to or on behalf of the Company;

(vi) The Company has not received any fund from any person(s) or entity(ies), including foreign entities with the understanding that the Company shall:

(a) directly or indirectly lend or invest in other persons or entities indentified in any manner whatsoever by or on behalf of the Funding person or entity; or

(b) provide any gurantee, security or the like on behalf of the funding person or entity;

(vii) The Company does not have any transaction which is not recorded in the books of accounts that has been surrendered or disclosed as income during the year in the tax assessments under the Income Tax Act, 1961.

(viii) The Company has obtained borrowings from banks or financial institutions on the basis of current assets during the year. For details refer Note 42

(ix) The Company has complied with the number of layers prescribed under the Companies Act, 2013 read with Companies (Restriction on number of Layers) Rules, 2017.

(x) The Company is not declared as a wilful defaulter by any bank or financial institution

(xi) The Company has not entrered into any scheme or arrangement in terms of Sec 230 to Sec 237 of the Companies Act, 2013.

(xii) The provison of Section 135 relating to Corporate Social Responsibility is not applicable to the Company.

(xiii) Total TDS Receivable as per 26 AS is Rs. 63.83 lakhs; however, TDS receivable as per books is 62.56 lakhs. Company has carried forward the difference balance of Rs. 1.27 to the next financial year and claim in that yea