Note 26: Other Information requirements

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

property.

ii) The Company has no transactions with struck off companies

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 is in compliance with number of layers of companies

v) The Company has not entered into any scheme of arrangement which has an accounting impact on current or previous financial year."

vi) The title deeds of immovable property is in the name of the Company.

vii) The Company has not traded or invested in Crypto currency or Virtual Currency during the financial year.

viii) The Company has not been declared wilful defaulter by any bank or financial institution or government or any government authority.

ix) The Company has not advanced or loaned 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 identified in any manner whatsoever by or on behalf of the Company (Ultimate Beneficiaries) or

(b) provide any guarantee, security or the like to or on behalf of the Ultimate Beneficiaries.

x) The Company has not received any fund from any person(s) or entity(ies), including foreign entities (Funding Party) with the understanding (whether recorded in writing or otherwise) that the Group shall:

(a) 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

(b) provide any guarantee, security or the like on behalf of the Ultimate Beneficiaries.

xi) The Company has not any such transaction which is not recorded in the books of account 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.

1. Previous year's figures have been regrouped / reclassified wherever necessary to correspond with the current year's classification / disclosure.

2. Balance of Depositors, Creditors, Debtors and other parties are subject to confirmations.

3 The company is contingently liable in respect of EPCG license of worth Rs. 1,21,03,418 taken in the year 2020-21. The export obligation period is 6(

six) years.