C. Rights, Preferences and Restrictions attached to Equity Shares

Equity Share Holder is entitled to one vote per share. 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 amount. Distribution will be in proportion to the number of equity shares held by the shareholders.

19) (a) In the opinion of the management, the loans and other financial assets are recoverable at the value stated in the financials.

(b) Balances of other current liabilities are subject to confirmations and reconciliations, if any. The difference as may be noticed on reconciliations will be duly accounted for on completion thereof. In the opinion of the management, the ultimate difference, if any, will not be material.

20) The Company is operating in a single segment i.e. management & consultancy services hence no information could be furnished under segment wise information to be report as per Accounting Standard 17 issued by The Institute of Chartered Accountants of India.

24) The company does not any dues to suppliers registered under Micro, Small and Medium Enterprises Development Act, 2006 (MSMED ACT).

25) Tax on Income

a) DEFERRED TAXES

Deferred tax is recognised subject to the consideration of prudence, on timing differences being the difference between taxable income and accounting income that originate in one period and are capable of reversal in one or more subsequent periods. Such deferred tax is quantified using the tax rates and laws enacted or substantively enacted as on the Balance sheet date.

The Company has carry forward losses under the Income Tax Laws. In absence of virtual certainty of sufficient future taxable income, deferred tax asset has not been recognised by way of prudence in accordance with Indian Accounting Standard 12 "Income Taxes" Issued by The Institute of Chartered Accountants of India.

b) CURRENT TAXES

The provision for current tax liability for the financial year 2024-2025 (Assessment year - 2025-2026) is Nil.

28) Extra ordinary Item: Sundry Balance W/o in Current Year is Rs.7,99,513/-

29) Balances of previous year have been re-grouped and re-arranged wherever necessary.