t. Provisions and contingent liabilities

The Company recognizes a provision when there is a present
obligation arising from a past event that probably requires an
outflow of resources and a reliable estimate can be made of
the amount of the obligation. A disclosure for a contingent
liability is made when there is a possible obligation or a
present obligation that may, but probably will not, require an
outflow of resources. Where there is a possible obligation or a
present obligation that the likelihood of outflow of resources
is remote, no provision or disclosure is made.

u. CSR

Amount to be expended has not been expended

A - The Company has increased its authorized share capital from 65 lakhs to 145 lakhs.

B - In the event of liquidation of the company, the holders of equity shares will be entitled to receive any of the remaining assets of the
company, after distribution of all preferential amounts. The distribution will be in proportion to the number of equity shares held at the
time of commencement of winding-up.

C - The Shareholders have all other rights as available to equity shareholders as per the provisions of The Companies Act, 2013, read
together with the Memorandum of Association and Articles of Association of the Company, as applicable.

Note:30

OTHER STATUTORY INFORMATION

(i) The Company does not have any Benami property, where any proceeding has been initiated or pending against the
Company for holding any Benami Property.

(ii) Basis the information available with the Company as on the reporting date and as on the date on which financial statements are approved and
authorised for issue, the Company does not have any transactions with the companies struck off. Further, the Company has not been declared as a
wilful defaulter by any Bank / Financial Institution / any other lender.

(iii) The Company does not have any charges or satisfaction which is yet to be registered with ROC beyond the statutory period.

(iv) The Company have not traded or invested in Crypto currency or Virtual currency during the financial year.

(v) 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(s) or entity(ies), including foreign entities ("Intermediaries") with the understanding, whether recorded in
writing or otherwise, that the Intermediary shall lend or invest in party identified by or on behalf of the Company (Ultimate Beneficiaries).

(vi) The Company has not received any fund from any party(s) (Funding Party) with the understanding that the Company shall whether, directly or
indirectly lend or invest in other persons or entities identified by or on behalf of the Company ("Ultimate Beneficiaries") or provide any guarantee,
security or the like on behalf of the Ultimate Beneficiaries.

(vii) The Company has not any such 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 (such as, search or survey or any other relevant provisions of the Income
Tax Act, 1961).

(viii) Immovable Properties owned by the compnay on its name, and further for immovable properties taken on lease, lease agreements are
executed with Lessor.

(ix) The Company has complied with the number of layers prescribed under clause (87) of section 2 of the Act read with the Companies (Restriction
on number of Layers) Rules, 2017.

(x) The Company did not have any scheme of arrangement / amalgamation executed in past wherein the accounting is not in compliance with the
applicable accounting principles.

(xi) The Company has given loan to employees with the terms being repayable on demand or without repayment terms.

(xii) Previous years' figures have been regrouped and rearranged wherever necessary to comply with requirement of AS.