This book provides a para-wise commentary on Companies (Auditor’s Report) Order. It is a complete guide on the applicability and the matters that need to be reported by an Auditor on CARO. This book is divided into three divisions: • CARO Reporting under CARO, 2020 (Applicable from Financial Year 2021-22) • CARO Report on Consolidated Financial Statements under CARO, 2020 • CARO Reporting under CARO, 2016 (Applicable for Financial Year 2021-22) This book will be helpful for Auditors The Present Publication is the 8th Edition, amended up to 30th June 2021, authored by CA Srinivasan Anand G., with the following noteworthy features: • [FAQs & Case Studies] ◦ CARO 2016 ◦ CARO 2020 • [Amended Schedule II] Related disclosure requirements • [Clause-wise Ready Reckoner] on CARO 2020 • Review of earlier versions of CARO to do a quick comparison(s) • [In a Nushell] CARO 2020 • Relevant Provisions of Companies Act, 2013

4. P
A
G
E
Contents I-11
CARO, 2020 in nutshell I-41
CARO, 2020 clause-wise Ready Reckoner I-43
FAQs and Case Studies on CARO, 2016 I-51
FAQs and Case Studies on CARO, 2020 I-71
DIVISION ONE
CARO REPORTING UNDER CARO, 2020
(APPLICABLE FROM FINANCIAL YEAR 2021-22)
CHAPTER 0
Introduction 3
CHAPTER 1
Additional Regulatory Information Disclosure Requirements of
Schedule III vis-a-vis CARO, 2020 12
CHAPTER 2
Applicability of CARO, 2020 34
CHAPTER 3
Property, Plant and Equipment 62
CHAPTER 4
Intangible Assets 104
I-5
CHAPTER-HEADS

5. CHAPTER 5
Title Deeds of all Immovable Properties Disclosed in Accounts 121
CHAPTER 6
Proceedings Pending against the Company for Holding Benami
Property 133
CHAPTER 7
Inventory 146
CHAPTER 8
Quarterly Statements Submitted to Banks/FIs by Companies
Enjoying Sanctioned Working Capital Limits 162
CHAPTER 9
Loans or Advances in the Nature of Loans or Guarantees or
Security Provided to, or Investments made in, Other Entities 169
CHAPTER 10
Reporting on Compliance with Sections 185 and 186 as Regards
Loans, Investments, Guarantees and Securities 209
CHAPTER 11
Acceptance of Public Deposits and Deemed Deposits 230
CHAPTER 12
Maintenance of Cost Records 251
CHAPTER 13
Payment/Non-Payment of Statutory Dues 261
CHAPTER 14
Transactions not Recorded in the Books and Surrendered or
Disclosed as Income in Tax Assessment 281
C
H
A
P
T
E
R
-
H
E
A
D
S
I-6
P
A
G
E

6. CHAPTER 15
Company Defaults in Repayment of Loans/Other Borrowings/in
Payment of Interest to any Lender 286
CHAPTER 16
End use of Term Loans 312
CHAPTER 17
‘Asset-Liability Maturity Mismatch’ - Use of Short-Term Funds
for Long-Term Purposes 318
CHAPTER 18
Funds Taken From Other Entities by Company to Meet Obligations
of Subsidiaries, Associates or JVs 324
CHAPTER 19
Whether Company has Raised Loan on Pledge of Securities in
Subsidiaries, Associates or JVs 329
CHAPTER 20
End Use of Moneys Raised by Way of IPO/FPO 333
CHAPTER 21
Private Placement/Preferential Allotment of Shares/FCDs/
PCDs/OCDs 340
CHAPTER 22
Frauds Noticed/Reported 357
CHAPTER 23
Reporting of Compliances by Nidhi Companies 375
CHAPTER 24
Related Party Transactions 382
CHAPTER 25
Internal Audit 392
I-7
C
H
A
P
T
E
R
-
H
E
A
D
S
P
A
G
E

7. P
A
G
E
CHAPTER 26
Non-Cash Transactions Involving Directors or Connected Persons 404
CHAPTER 27
Registration of NBFCs U/S 45-IA of RBI Act, 1934 411
CHAPTER 28
Whether Company has Incurred Cash Loss 427
CHAPTER 29
Resignation of Statutory Auditors 432
CHAPTER 30
Material Going Concern Uncertainty 437
CHAPTER 31
Transfer of Unspent CSR Funds 450
CHAPTER 32
Reasons to be Stated by Auditor for Qualified or Adverse Remarks
in CARO Report 458
DIVISION TWO
CARO REPORT ON CONSOLIDATED FINANCIAL
STATEMENTS UNDER CARO, 2020
CHAPTER 33
Qualified/Adverse Remarks in CARO Reports of Companies
Included in Consolidated Financial Statements 461
DIVISION THREE
CARO REPORTING UNDER CARO, 2016 (APPLICABLE
FOR FINANCIAL YEAR 2020-21)
CHAPTER 34
Applicability of CARO, 2016 467
C
H
A
P
T
E
R
-
H
E
A
D
S
I-8

8. P
A
G
E
CHAPTER 35
Fixed Assets/PPE 470
CHAPTER 36
Title Deeds of Immovable Properties 471
CHAPTER 37
Inventory 476
CHAPTER 38
Loans to Parties Covered under Section 189 477
CHAPTER 39
Reporting on Compliance with sections 185 and 186 as regards
loans, investments, guarantees and securities 496
CHAPTER 40
Acceptance of Deposits by Company 497
CHAPTER 41
Maintenance of Cost Records 498
CHAPTER 42
Payment/Non-Payment of Statutory Dues 499
CHAPTER 43
Default in Repayment to Banks/FIs/Govt. Debenture Holders 501
CHAPTER 44
End use of Monies Raised by Way of IPO/FPO/Term Loans 508
CHAPTER 45
Frauds Noticed/Reported 509
CHAPTER 46
Managerial Remuneration 510
I-9
C
H
A
P
T
E
R
-
H
E
A
D
S

9. CHAPTER 47
Reporting on Compliances by Nidhi Company 522
CHAPTER 48
Related Party Transactions 523
CHAPTER 49
Private Placement/Preferential Allotment of Shares/FCDs/PCDs 524
CHAPTER 50
Non-Cash Transactions Involving Directors or Connected Persons 525
CHAPTER 51
Registration of NBFC under Section 45-IA of RBI Act, 1934 526
APPENDICES
u SCHEDULE III OF COMPANIES ACT, 2013 529
u SCHEDULE V OF COMPANIES ACT, 2013 634
u COMPANIES (AUDITOR'S REPORT) ORDER, 2020 644
u COMPANIES (AUDITOR'S REPORT) ORDER, 2016 651
u RELEVANT PROVISION OF COMPANIES ACT, 2013 655
u MCA ORDERS DATED 24-3-2020/17-12-2020 660
C
H
A
P
T
E
R
-
H
E
A
D
S
I-10
P
A
G
E

10. P
A
G
E
Chapter-heads I-5
CARO, 2020 in nutshell I-41
CARO, 2020 Clause-wise Ready Reckoner I-43
FAQs and Case Studies on CARO, 2016 I-51
FAQs and Case Studies on CARO, 2020 I-71
DIVISION ONE
CARO REPORTING UNDER CARO, 2020
(APPLICABLE FROM FINANCIAL YEAR 2021-22)
INTRODUCTION
0.1
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I-11
CONTENTS

11. P
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ADDITIONAL REGULATORY INFORMATION DISCLOSURE
REQUIREMENTS OF SCHEDULE III VIS-A-VIS CARO, 2020
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12. P
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1.5-2
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24
1.6
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25
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1.6-2
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27
1.7
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28
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1.7-2
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29
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30
1.8-1
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30
1.8-2
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31
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32
I-13
C
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13. P
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1.9-1
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33
2
APPLICABILITY OF CARO, 2020
2.1
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35
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35
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37
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60
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PROPERTY, PLANT AND EQUIPMENT
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t
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t
a
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l
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n
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e
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d
s
76
3.3-5
H
o
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P
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s
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78
3.3-6
I
s
i
t
n
e
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e
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s
a
r
y
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9
6
1
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n
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e
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g
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78
3.4
P
h
y
s
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c
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m
s
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l
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3
(
i
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b
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78
3.4-1
P
h
y
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78
3.4-2
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79
3.4-3
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h
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82
3.5
M
a
t
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d
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82
3.5-1
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h
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y
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m
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?
83
3.6
R
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v
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t
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f
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y
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l
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3
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(
d
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]
84
3.6-1
A
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84
3.6-2
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f
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3.6-3
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85
3.6-4
R
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V
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86
I-15
C
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N
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T
S

15. P
A
G
E
3.6-5
N
e
t
c
a
r
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y
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n
g
v
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l
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89
3.6-6
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A
c
c
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t
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g
S
t
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s
89
3.6-7
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l
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3
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89
3.7
D
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f
c
h
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m
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96
3.8
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3.9
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96
3.10
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3
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97
3.11
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m
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99
3.12
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p
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f
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p
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)
100
4
INTANGIBLE ASSETS
4.1
I
n
t
a
n
g
i
b
l
e
a
s
s
e
t
s
105
4.1-1
A
s
s
e
t
107
4.1-2
M
o
n
e
t
a
r
y
A
s
s
e
t
s
107
4.1-3
N
o
n
-
m
o
n
e
t
a
r
y
a
s
s
e
t
s
107
4.2
R
e
p
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t
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n
g
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q
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2
0
2
0
a
s
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g
a
r
d
s
i
n
t
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n
g
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b
l
e
a
s
s
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t
s
107
4.3
P
r
o
p
e
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r
e
c
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d
s
o
f
i
n
t
a
n
g
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b
l
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s
s
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t
s
108
4.3-1
F
u
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l
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c
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s
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f
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n
t
a
n
g
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b
l
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s
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t
s
108
4.3-2
E
l
e
c
t
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o
n
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c
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t
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g
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b
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s
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r
-
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h
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t
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p
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f
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3
(
i
)
(
a
)
(
B
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f
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110
4.3-3
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t
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c
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s
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r
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t
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t
a
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A
c
t
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1
9
6
1
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t
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n
g
i
b
l
e
a
s
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t
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g
i
s
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r
?
112
4.4
R
e
v
a
l
u
a
t
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o
n
o
f
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t
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n
g
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p
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y
[
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l
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3
(
i
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(
d
)
]
113
C
O
N
T
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N
T
S
I-16

16. P
A
G
E
4.4-1
A
u
d
i
t
o
r
’
s
c
o
m
m
e
n
t
r
e
q
u
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g
t
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r
113
4.4-2
I
f
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e
v
a
l
u
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t
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d
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r
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t
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t
a
n
g
i
b
l
e
a
s
s
e
t
s
o
r
b
o
t
h 113
4.4-3
W
h
a
t
i
s
m
e
a
n
t
b
y
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v
a
l
u
a
t
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n
?
113
4.4-4
R
e
g
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s
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d
V
a
l
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r
114
4.4-5
N
e
t
c
a
r
r
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i
n
g
v
a
l
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114
4.4-6
R
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c
c
o
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115
4.4-7
C
l
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3
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u
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t
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n
115
4.5
D
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[
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118
4.6
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3
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118
4.7
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118
4.8
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c
i
a
l
c
o
n
t
r
o
l
s
119
5
TITLE DEEDS OF ALL IMMOVABLE
PROPERTIES DISCLOSED IN ACCOUNTS
5.1
C
o
m
p
a
n
y
r
e
q
u
i
r
e
d
t
o
d
i
s
c
l
o
s
e
t
i
t
l
e
d
e
e
d
s
n
o
t
h
e
l
d
i
n
c
o
m
p
a
n
y
’
s
n
a
m
e
,
a
s
p
a
r
t
o
f
“
A
d
d
i
t
i
o
n
a
l
R
e
g
u
l
a
t
o
r
y
I
n
f
o
r
m
a
t
i
o
n
”
,
i
n
n
o
t
e
s
t
o
a
c
c
o
u
n
t
s
123
5.2
R
e
p
o
r
t
i
n
g
R
e
q
u
i
r
e
m
e
n
t
s
o
f
C
A
R
O
,
2
0
2
0
a
s
r
e
g
a
r
d
s
t
i
t
l
e
D
e
e
d
s
o
f
I
m
m
o
v
a
b
l
e
P
r
o
p
e
r
t
i
e
s
n
o
t
i
n
C
o
m
p
a
n
y
’
s
n
a
m
e
126
5.3
W
h
e
t
h
e
r
R
e
p
o
r
t
i
n
g
R
e
q
u
i
r
e
m
e
n
t
A
p
p
l
i
e
s
o
n
l
y
t
o
i
m
m
o
v
a
b
l
e
P
r
o
p
e
r
t
i
e
s
I
n
c
l
u
d
e
d
i
n
A
c
c
o
u
n
t
s
a
s
P
P
E
127
5.4
I
m
m
o
v
a
b
l
e
p
r
o
p
e
r
t
y
127
5.5
T
i
t
l
e
D
e
e
d
s
128
5.6
A
u
d
i
t
p
r
o
c
e
d
u
r
e
s
128
I-17
C
O
N
T
E
N
T
S

17. P
A
G
E
5.7
A
u
d
i
t
o
r
’
s
d
u
t
y
u
n
d
e
r
s
e
c
t
i
o
n
1
4
3
(
3
)
(
i
)
o
f
t
h
e
A
c
t
-
E
x
i
s
t
e
n
c
e
,
a
d
e
q
u
a
c
y
a
n
d
o
p
e
r
a
t
i
n
g
e
f
f
e
c
t
i
v
e
n
e
s
s
o
f
i
n
t
e
r
n
a
l
fi
n
a
n
c
i
a
l
c
o
n
t
r
o
l
s
130
5.8
S
a
m
p
l
e
d
r
a
f
t
s
o
f
c
o
m
m
e
n
t
s
u
n
d
e
r
c
l
a
u
s
e
3
(
i
)
(
c
)
131
6
PROCEEDINGS PENDING AGAINST
THE COMPANY FOR HOLDING BENAMI PROPERTY
6.1
R
e
p
o
r
t
i
n
g
R
e
q
u
i
r
e
m
e
n
t
s
a
s
r
e
g
a
r
d
s
p
r
o
c
e
e
d
i
n
g
s
i
n
i
t
i
a
t
e
d
/
p
e
n
d
i
n
g
a
g
a
i
n
s
t
t
h
e
C
o
.
f
o
r
h
o
l
d
i
n
g
benami
p
r
o
p
e
r
t
y
134
6.2
A
n
y
Benami
P
r
o
p
e
r
t
y
135
6.2-1
D
e
fi
n
i
t
i
o
n
o
f
“
P
r
o
p
e
r
t
y
”
[
S
e
c
t
i
o
n
2
(
26
)
o
f
t
h
e
P
B
P
T
A
c
t
]
136
6.2-2
M
e
a
n
i
n
g
o
f
t
h
e
w
o
r
d
“
a
n
y
”
i
n
t
h
e
e
x
p
r
e
s
s
i
o
n
“
a
n
y
p
r
o
p
e
r
t
y
”
136
6.2-3
T
h
e
d
e
fi
n
i
t
i
o
n
o
f
“
benami
t
r
a
n
s
a
c
t
i
o
n
”
137
6.2-4
W
h
e
t
h
e
r
t
h
e
t
e
r
m
“benami
p
r
o
p
e
r
t
y
”
c
o
v
e
r
s
o
n
l
y
i
m
m
o
v
a
b
l
e
p
r
o
p
e
r
t
y
?
139
6.3
A
n
y
p
r
o
c
e
e
d
i
n
g
i
n
i
t
i
a
t
e
d
/
p
e
n
d
i
n
g
a
g
a
i
n
s
t
t
h
e
C
o
.
f
o
r
h
o
l
d
i
n
g
benami
p
r
o
p
e
r
t
y
140
6.4
D
i
s
c
l
o
s
u
r
e
s
t
o
b
e
m
a
d
e
b
y
c
o
m
p
a
n
y
i
n
fi
n
a
n
c
i
a
l
s
t
a
t
e
m
e
n
t
s
r
e
g
a
r
d
i
n
g
p
r
o
c
e
e
d
i
n
g
s
i
n
i
t
i
a
t
e
d
/
p
e
n
d
i
n
g
u
n
d
e
r
t
h
e
P
B
P
T
A
c
t
142
6.5
A
u
d
i
t
P
r
o
c
e
d
u
r
e
s
a
n
d
R
e
p
o
r
t
i
n
g
144
6.6
A
u
d
i
t
o
r
’
s
d
u
t
y
u
n
d
e
r
s
e
c
t
i
o
n
1
4
3
(
3
)
(
h
)
-
A
n
y
q
u
a
l
i
fi
c
a
t
i
o
n
,
R
e
s
e
r
v
a
t
i
o
n
o
r
a
d
v
e
r
s
e
r
e
m
a
r
k
r
e
l
a
t
i
n
g
t
o
a
c
c
o
u
n
t
s
145
6.7
A
u
d
i
t
o
r
’
s
d
u
t
y
u
n
d
e
r
s
e
c
t
i
o
n
1
4
3
(
3
)
(
j
)
r
e
a
d
w
i
t
h
R
u
l
e
1
1
(
a
)
145
7
INVENTORY
7.1
R
e
p
o
r
t
i
n
g
r
e
q
u
i
r
e
m
e
n
t
s
o
f
C
A
R
O
,
2
0
2
0
a
s
r
e
g
a
r
d
s
i
n
v
e
n
t
o
r
y
147
7.1-1
W
h
e
t
h
e
r
a
s
s
e
t
s
g
i
v
e
n
u
n
d
e
r
fi
n
a
n
c
e
l
e
a
s
e
b
y
l
e
s
s
o
r
-
c
o
m
p
a
n
y
w
i
l
l
b
e
c
o
v
e
r
e
d
u
n
d
e
r
c
l
a
u
s
e
3
(
i
)
(
P
P
E
)
o
r
u
n
d
e
r
c
l
a
u
s
e
3
(
ii
)
(
a
)
(
i
n
v
e
n
t
o
r
y
)
?
148
7.1-2
W
h
e
t
h
e
r
a
s
s
e
t
s
g
i
v
e
n
u
n
d
e
r
o
p
e
r
a
t
i
n
g
l
e
a
s
e
a
n
d
a
s
s
e
t
s
t
a
k
e
n
u
n
d
e
r
fi
n
a
n
c
e
l
e
a
s
e
w
i
l
l
b
e
c
o
v
e
r
e
d
u
n
d
e
r
c
l
a
u
s
e
3
(
i
)
(
P
P
E
)
o
r
u
n
d
e
r
c
l
a
u
s
e
3
(
ii
)
(
a
)
(
i
n
v
e
n
t
o
r
y
)
?
148
C
O
N
T
E
N
T
S
I-18

18. P
A
G
E
7.2
M
e
a
n
i
n
g
o
f
i
n
v
e
n
t
o
r
y
148
7.2-1
C
a
n
i
t
b
e
s
a
i
d
t
h
a
t
c
l
a
u
s
e
3
(
ii
)
(
a
)
w
i
l
l
n
o
t
a
p
p
l
y
t
o
i
n
v
e
n
t
o
r
i
e
s
o
f
c
o
n
s
t
r
u
c
t
i
o
n
c
o
m
p
a
n
i
e
s
s
i
n
c
e
t
h
e
s
e
a
r
e
i
m
m
o
v
a
b
l
e
(
e.g.,
fl
a
t
s
)
a
n
d
h
e
n
c
e
d
o
n
o
t
r
e
q
u
i
r
e
p
h
y
s
i
c
a
l
v
e
r
i
fi
c
a
t
i
o
n
?
149
7.3
P
h
y
s
i
c
a
l
v
e
r
i
fi
c
a
t
i
o
n
b
y
M
a
n
a
g
e
m
e
n
t
149
7.3-1
W
h
a
t
a
b
o
u
t
i
n
v
e
n
t
o
r
i
e
s
h
e
l
d
w
i
t
h
t
h
i
r
d
p
a
r
t
i
e
s
(
e.g.,
c
o
n
s
i
g
n
e
e
s
,
c
u
s
t
o
m
e
r
s
o
n
s
a
l
e
o
r
r
e
t
u
r
n
b
a
s
i
s
,
b
o
u
n
d
e
d
w
a
r
e
h
o
u
s
e
s
)
?
I
s
a
u
d
i
t
o
r
t
o
i
n
s
i
s
t
t
h
a
t
m
a
n
a
g
e
m
e
n
t
p
h
y
s
i
c
a
l
l
y
v
e
r
i
f
y
t
h
e
s
e
a
l
s
o
?
149
7.3-2
A
u
d
i
t
o
r
’
s
r
e
s
p
o
n
s
i
b
i
l
i
t
i
e
s
w
i
t
h
r
e
f
e
r
e
n
c
e
t
o
p
h
y
s
i
c
a
l
s
t
o
c
k
-
t
a
k
i
n
g
c
o
n
d
u
c
t
e
d
b
y
m
a
n
a
g
e
m
e
n
t
150
7.4
R
e
a
s
o
n
a
b
l
e
I
n
t
e
r
v
a
l
s
[
C
l
a
u
s
e
3
(
ii
)
(
a
)
]
151
7.5
A
u
d
i
t
o
r
’
s
o
p
i
n
i
o
n
o
n
t
h
e
a
p
p
r
o
p
r
i
a
t
e
n
e
s
s
o
f
t
h
e
c
o
v
e
r
a
g
e
p
r
o
c
e
d
u
r
e
o
f
v
e
r
i
fi
c
a
t
i
o
n
152
7.5-1
W
h
e
r
e
d
u
e
t
o
t
h
e
n
a
t
u
r
e
o
f
t
h
e
p
r
o
d
u
c
t
i
o
n
p
r
o
c
e
s
s
/
i
n
d
u
s
t
r
y
,
p
h
y
s
i
c
a
l
v
e
r
i
fi
c
a
t
i
o
n
o
f
W
I
P
i
s
i
m
p
r
a
c
t
i
c
a
b
l
e
153
7.6
A
n
y
d
i
s
c
r
e
p
a
n
c
i
e
s
o
f
1
0
%
o
r
m
o
r
e
i
n
t
h
e
a
g
g
r
e
g
a
t
e
f
o
r
e
a
c
h
c
l
a
s
s
o
f
i
n
v
e
n
t
o
r
y
n
o
t
i
c
e
d
o
n
p
h
y
s
i
c
a
l
v
e
r
i
fi
c
a
t
i
o
n
153
7.6-1
D
i
s
c
r
e
p
a
n
c
y
153
7.6-2
E
a
c
h
c
l
a
s
s
o
f
i
n
v
e
n
t
o
r
y
154
7.6-3
D
e
t
e
r
m
i
n
a
t
i
o
n
o
f
d
i
s
c
r
e
p
a
n
c
i
e
s
i
n
t
h
e
a
g
g
r
e
g
a
t
e
f
o
r
e
a
c
h
c
l
a
s
s
o
f
i
n
v
e
n
t
o
r
y
a
n
d
r
e
p
o
r
t
i
n
g
t
h
e
r
e
o
n
i
f
i
t
i
s
1
0
%
o
r
m
o
r
e
i
n
t
h
e
a
g
g
r
e
g
a
t
e
f
o
r
t
h
a
t
c
l
a
s
s
155
7.7
A
u
d
i
t
o
r
’
s
d
u
t
y
u
n
d
e
r
s
e
c
t
i
o
n
1
4
3
(
3
)
(
i
)
-
E
x
i
s
t
e
n
c
e
,
a
d
e
q
u
a
c
y
a
n
d
o
p
e
r
a
t
i
n
g
e
f
f
e
c
t
i
v
e
n
e
s
s
o
f
i
n
t
e
r
n
a
l
fi
n
a
n
c
i
a
l
c
o
n
t
r
o
l
s
156
7.8
A
u
d
i
t
o
r
’
s
d
u
t
y
u
n
d
e
r
s
e
c
t
i
o
n
1
4
3
(
3
)
(
h
)
-
A
n
y
q
u
a
l
i
fi
c
a
t
i
o
n
,
r
e
s
e
r
v
a
t
i
o
n
o
r
a
d
v
e
r
s
e
r
e
m
a
r
k
r
e
l
a
t
i
n
g
t
o
a
c
c
o
u
n
t
s
157
7.9
S
a
m
p
l
e
d
r
a
f
t
s
o
f
c
o
m
m
e
n
t
s
u
n
d
e
r
c
l
a
u
s
e
3
(
ii
)
(
a
)
158
7.10
M
o
r
e
s
a
m
p
l
e
d
r
a
f
t
s
u
n
d
e
r
c
l
a
u
s
e
3
(
ii
)
(
a
)
160
8
QUARTERLY STATEMENTS SUBMITTED TO BANKS/
FIs BY COMPANIES ENJOYING SANCTIONED
WORKING CAPITAL LIMITS
8.0
C
o
r
r
e
s
p
o
n
d
i
n
g
r
e
q
u
i
r
e
m
e
n
t
o
f
a
m
e
n
d
e
d
S
c
h
e
d
u
l
e
I
I
I
r
e
g
a
r
d
i
n
g
“
A
d
d
i
t
i
o
n
a
l
R
e
g
u
l
a
t
o
r
y
I
n
f
o
r
m
a
t
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o
n
”
d
i
s
c
l
o
s
u
r
e
s
i
n
n
o
t
e
s
t
o
a
c
c
o
u
n
t
s
163
I-19
C
O
N
T
E
N
T
S

19. P
A
G
E
8.1
R
e
p
o
r
t
i
n
g
r
e
q
u
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m
e
n
t
s
o
f
C
A
R
O
,
2
0
2
0
a
s
r
e
g
a
r
d
s
q
u
a
r
t
e
r
l
y
s
t
a
t
e
m
e
n
t
s
s
u
b
m
i
t
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e
d
t
o
b
a
n
k
s
/
F
I
s
b
y
c
o
m
p
a
n
i
e
s
e
n
j
o
y
i
n
g
w
o
r
k
i
n
g
c
a
p
i
t
a
l
l
i
m
i
t
s
164
8.1-1
R
e
p
o
r
t
i
n
g
n
o
t
r
e
q
u
i
r
e
d
i
f
s
a
n
c
t
i
o
n
e
d
w
o
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k
i
n
g
c
a
p
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t
a
l
l
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m
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t
s
a
r
e
u
n
s
e
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d
o
r
a
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s
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n
c
t
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e
d
o
n
b
a
s
i
s
o
f
n
o
n
-
c
u
r
r
e
n
t
a
s
s
e
t
s
164
8.1-2
D
e
fi
n
i
t
i
o
n
o
f
“
w
o
r
k
i
n
g
c
a
p
i
t
a
l
”
164
8.1-3
T
h
e
t
e
r
m
“
S
a
n
c
t
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o
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e
d
w
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k
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c
a
p
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t
a
l
l
i
m
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t
s
”
w
o
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l
d
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o
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b
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t
h
f
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n
d
b
a
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d
a
n
d
n
o
n
-
f
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n
d
b
a
s
e
d
l
i
m
i
t
s
164
8.1-4
C
u
r
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e
n
t
a
s
s
e
t
s
165
8.1-5
“
S
a
n
c
t
i
o
n
e
d
”
165
8.1-6
H
o
w
t
o
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e
c
k
o
n
t
h
e
l
i
m
i
t
o
f
R
s
.
5
c
r
o
r
e
s
165
8.2
“
D
u
r
i
n
g
a
n
y
p
o
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n
t
o
f
t
i
m
e
o
f
t
h
e
y
e
a
r
”
166
8.3
A
u
d
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t
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r
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s
d
u
t
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e
s
u
n
d
e
r
t
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c
l
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r
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p
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q
u
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m
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n
t
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s
t
r
i
g
g
e
r
e
d
166
9
LOANS OR ADVANCES IN THE NATURE OF LOANS
OR GUARANTEES OR SECURITY PROVIDED TO,
OR INVESTMENTS MADE IN, OTHER ENTITIES
9.1
R
e
p
o
r
t
i
n
g
R
e
q
u
i
r
e
m
e
n
t
s
o
f
C
A
R
O
,
2
0
2
0
a
s
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g
a
r
d
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l
o
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d
v
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f
l
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i
d
e
d
o
r
i
n
v
e
s
t
m
e
n
t
s
m
a
d
e
177
9.2
L
o
a
n
s
,
G
u
a
r
a
n
t
e
e
s
o
r
s
e
c
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t
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e
s
p
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o
v
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d
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d
b
y
C
o
.
w
h
o
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e
p
r
i
n
c
i
p
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b
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s
s
i
s
n
o
t
m
a
k
i
n
g
l
o
a
n
s
179
9.2-1
S
u
b
s
i
d
i
a
r
y
180
9.2-2
“
A
s
s
o
c
i
a
t
e
C
o
m
p
a
n
y
”
[
S
e
c
t
i
o
n
2
(
6
)
]
185
9.3
L
o
a
n
s
185
9.4
A
d
v
a
n
c
e
s
i
n
t
h
e
n
a
t
u
r
e
o
f
l
o
a
n
s
186
9.4-1
S
a
l
e
a
n
d
R
e
p
u
r
c
h
a
s
e
187
9.5
A
p
p
l
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c
a
b
i
l
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t
y
o
f
t
h
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s
i
x
c
l
a
u
s
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s
o
f
c
l
a
u
s
e
3
(
iii
)
187
9.6
S
u
b
-
c
l
a
u
s
e
(
a
)
o
f
c
l
a
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s
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3
(
iii
)
-
A
g
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a
t
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m
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f
l
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d
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f
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m
p
a
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d
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g
t
h
e
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e
a
r
189
9.6-1
S
u
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g
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t
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d
f
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m
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f
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r
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p
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n
g
u
n
d
e
r
c
l
a
u
s
e
3
(
iii
)
(
a
)
190
C
O
N
T
E
N
T
S
I-20

20. P
A
G
E
9.7
W
h
e
t
h
e
r
t
e
r
m
s
c
o
n
d
i
t
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o
n
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o
f
l
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n
s
,
a
d
v
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t
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f
l
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n
s
,
g
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a
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a
n
d
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r
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p
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v
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d
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d
a
n
d
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s
t
m
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n
t
m
a
d
e
,
b
y
t
h
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o
m
p
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n
y
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r
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j
u
d
i
c
i
a
l
t
o
t
h
e
c
o
m
p
a
n
y
[
C
l
a
u
s
e
3
(
iii
)
(
b
)
]
191
9.7-1
D
r
a
f
t
o
f
a
u
d
i
t
o
r
’
s
r
e
m
a
r
k
u
n
d
e
r
c
l
a
u
s
e
3
(
iii
)
(
b
)
w
h
e
r
e
a
u
d
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t
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a
c
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v
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m
h
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d
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t
p
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c
e
d
u
r
e
s
195
9.7-2
A
u
d
i
t
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r
’
s
d
u
t
y
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n
d
e
r
n
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w
c
l
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(
e
)
o
f
R
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l
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1
1
o
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t
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C
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m
p
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(
A
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d
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t
a
n
d
A
u
d
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t
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r
s
)
R
u
l
e
s
,
2
0
1
4
195
9.7-3
D
i
s
c
l
o
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r
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q
u
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m
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a
m
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n
d
e
d
s
c
h
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d
u
l
e
I
I
I
196
9.8
W
h
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t
h
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r
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p
a
y
m
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t
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h
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d
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t
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p
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t
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f
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n
s
a
n
d
a
d
v
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n
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t
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n
a
t
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f
l
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n
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n
d
w
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t
h
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r
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p
a
y
m
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t
s
/
r
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i
p
t
s
a
r
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g
u
l
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r
[
C
l
a
u
s
e
3
(
iii
)
(
c
)
fi
r
s
t
l
i
m
b
]
196
9.8-1
A
u
d
i
t
P
r
o
c
e
d
u
r
e
s
a
n
d
R
e
p
o
r
t
i
n
g
[
C
l
a
u
s
e
3
(
iii
)
(
c
)
]
198
9.8-2
S
u
g
g
e
s
t
e
d
f
o
r
m
a
t
f
o
r
r
e
p
o
r
t
i
n
g
199
9.9
R
e
g
u
l
a
r
i
t
y
o
f
r
e
p
a
y
m
e
n
t
s
o
r
r
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c
e
i
p
t
s
[
C
l
a
u
s
e
3
(
iii
)
(
c )
;
s
e
c
o
n
d
l
i
m
b
]
199
9.10
“
O
v
e
r
d
u
e
”
[
C
l
a
u
s
e
3
(
iii
)
(
d
)
]
199
9.10-1
A
u
d
i
t
P
r
o
c
e
d
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r
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s
a
n
d
R
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p
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d
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r
c
l
a
u
s
e
3
(
iii
)
(
d
)
200
9.10-2
S
u
g
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t
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d
f
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m
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p
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c
l
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3
(
iii )
(
d
)
200
9.11
R
e
a
s
o
n
a
b
l
e
s
t
e
p
s
f
o
r
r
e
c
o
v
e
r
y
201
9.11-1
W
i
l
l
t
a
k
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n
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p
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t
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t
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d
c
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p
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m
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o
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r
e
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b
l
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t
e
p
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o
r
r
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c
o
v
e
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y
’
?
201
9.11-2
I
f
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p
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t
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e
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b
l
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t
e
p
s
’
f
o
r
r
e
c
o
v
e
r
y
?
201
9.12
E
v
e
r
g
r
e
e
n
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n
g
o
f
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n
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t
h
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y
e
a
r
[
C
l
a
u
s
e
3
(
iii
)
(
e
)
]
201
9.12-1
A
u
d
i
t
p
r
o
c
e
d
u
r
e
s
a
n
d
r
e
p
o
r
t
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n
g
u
n
d
e
r
c
l
a
u
s
e
3
(
iii
)
(
e
)
202
9.12-2
S
u
g
g
e
s
t
e
d
f
o
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m
a
t
f
o
r
r
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p
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n
g
u
n
d
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r
c
l
a
u
s
e
3
(
iii
)
(
e
)
202
9.13
C
o
.
h
a
s
g
r
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n
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n
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p
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m
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f
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p
a
y
m
e
n
t
[
C
l
a
u
s
e
3
(
iii
)
(
f
)
]
203
9.13-1
“
R
e
l
a
t
e
d
P
a
r
t
y
”
[
S
e
c
t
i
o
n
2
(
76
)
]
203
9.13-2
P
r
o
m
o
t
e
r
[
S
e
c
t
i
o
n
2
(
69
)
]
204
9.13-3
A
u
d
i
t
p
r
o
c
e
d
u
r
e
s
a
n
d
r
e
p
o
r
t
i
n
g
206
9.13-4
S
u
g
g
e
s
t
e
d
f
o
r
m
a
t
f
o
r
r
e
p
o
r
t
i
n
g
u
n
d
e
r
c
l
a
u
s
e
3
(
iii
)
(
f
)
207
I-21
C
O
N
T
E
N
T
S

21. P
A
G
E
10
REPORTING ON COMPLIANCE WITH SECTIONS 185
AND 186 AS REGARDS LOANS, INVESTMENTS,
GUARANTEES AND SECURITIES
10.1
R
e
p
o
r
t
i
n
g
R
e
q
u
i
r
e
m
e
n
t
s
u
n
d
e
r
C
A
R
O
,
2
0
2
0
i
n
r
e
s
p
e
c
t
o
f
c
o
m
p
l
i
a
n
c
e
w
i
t
h
s
e
c
t
i
o
n
s
1
8
5
a
n
d
1
8
6
209
10.2
I
n
t
e
r
p
r
e
t
a
t
i
o
n
o
f
r
e
q
u
i
r
e
m
e
n
t
s 210
10.3
L
o
a
n
t
o
d
i
r
e
c
t
o
r
s
,
e
t
c
.
210
10.3-1
E
x
c
e
p
t
i
o
n
s
t
o
t
h
e
p
r
o
v
i
s
i
o
n
s
o
f
s
u
b
-
s
e
c
t
i
o
n
s
(
1
)
a
n
d
(
2
)
o
f
s
e
c
t
i
o
n
1
8
5
211
10.3-2
W
h
o
l
l
y
O
w
n
e
d
S
u
b
s
i
d
i
a
r
y
212
10.3-3
D
e
fi
n
i
t
i
o
n
o
f
‘
l
o
a
n
’
212
10.3-4
D
i
s
t
i
n
c
t
i
o
n
b
e
t
w
e
e
n
‘
s
a
l
a
r
y
a
d
v
a
n
c
e
’
a
n
d
‘
l
o
a
n
’
213
10.3-5
F
i
n
a
n
c
i
a
l
a
c
c
o
m
m
o
d
a
t
i
o
n
n
o
t
a
m
o
u
n
t
i
n
g
t
o
l
o
a
n
214
10.3-6
I
n
d
i
r
e
c
t
l
o
a
n
215
10.3-7
L
e
t
t
e
r
o
f
c
o
m
f
o
r
t
-
W
h
e
t
h
e
r
g
u
a
r
a
n
t
e
e
215
10.4
L
o
a
n
a
n
d
i
n
v
e
s
t
m
e
n
t
b
y
c
o
m
p
a
n
y
[
S
e
c
t
i
o
n
1
8
6
]
216
10.5
M
a
k
i
n
g
i
n
t
e
r
-
c
o
r
p
o
r
a
t
e
i
n
v
e
s
t
m
e
n
t
s
t
h
r
o
u
g
h
i
n
v
e
s
t
m
e
n
t
c
o
m
p
a
n
i
e
s
[
S
e
c
t
i
o
n
1
8
6
(
1
)
]
216
10.5-1
I
n
v
e
s
t
m
e
n
t
c
o
m
p
a
n
y
217
10.6
R
e
s
t
r
i
c
t
i
o
n
s
o
n
l
o
a
n
s
/
i
n
v
e
s
t
m
e
n
t
s
t
r
a
n
s
a
c
t
i
o
n
s
[
S
e
c
t
i
o
n
1
8
6
(
2
)
/
(
3
)
/
(
5
)
]
217
10.6-1
W
h
e
t
h
e
r
s
c
o
p
e
o
f
s
e
c
t
i
o
n
1
8
6
n
o
t
l
i
m
i
t
e
d
t
o
i
n
t
e
r
-
c
o
r
p
o
r
a
t
e
t
r
a
n
s
a
c
t
i
o
n
s
?
218
10.6-2
D
e
fi
n
i
t
i
o
n
o
f
“
l
o
a
n
”
220
10.6-3
D
i
s
t
i
n
c
t
i
o
n
b
e
t
w
e
e
n
l
o
a
n
s
a
n
d
d
e
p
o
s
i
t
s
220
10.6-4
“
D
i
r
e
c
t
l
y
o
r
I
n
d
i
r
e
c
t
l
y
”
221
10.6-5
W
h
e
t
h
e
r
s
e
c
t
i
o
n
1
8
6
i
s
a
p
p
l
i
c
a
b
l
e
t
o
a
c
o
m
p
a
n
y
w
h
i
c
h
i
s
a
s
u
b
s
c
r
i
b
e
r
t
o
m
e
m
o
r
a
n
d
u
m
o
f
a
s
s
o
c
i
a
t
i
o
n
221
10.6-6
W
h
e
t
h
e
r
p
r
o
v
i
s
i
o
n
s
o
f
s
e
c
t
i
o
n
1
8
6
a
p
p
l
i
c
a
b
l
e
t
o
i
n
v
e
s
t
m
e
n
t
s
i
n
t
h
e
s
h
a
r
e
s
o
f
a
n
e
w
c
o
m
p
a
n
y
221
10.6-7
W
h
e
t
h
e
r
p
a
r
t
n
e
r
s
’
c
a
p
i
t
a
l
c
o
n
t
r
i
b
u
t
i
o
n
i
n
L
L
P
i
s
h
i
t
b
y
s
e
c
t
i
o
n
1
8
6
222
C
O
N
T
E
N
T
S
I-22

22. P
A
G
E
10.6-8
W
h
e
t
h
e
r
l
o
a
n
t
o
L
L
P
h
i
t
b
y
s
e
c
t
i
o
n
1
8
6
?
222
10.7
D
i
s
c
l
o
s
u
r
e
o
f
l
o
a
n
s
i
n
fi
n
a
n
c
i
a
l
s
t
a
t
e
m
e
n
t
s
[
S
e
c
t
i
o
n
1
8
6
(
4
)
]
222
10.8
B
e
n
c
h
m
a
r
k
l
e
n
d
i
n
g
r
a
t
e
f
o
r
l
o
a
n
s
m
a
d
e
b
y
c
o
m
p
a
n
y
[
S
e
c
t
i
o
n
1
8
6
(
7
)
]
222
10.9
C
o
m
p
a
n
i
e
s
d
e
f
a
u
l
t
i
n
g
o
n
r
e
p
a
y
m
e
n
t
o
f
d
e
p
o
s
i
t
s
b
a
r
r
e
d
f
r
o
m
m
a
k
i
n
g
l
o
a
n
s
,
i
n
v
e
s
t
m
e
n
t
s
o
r
g
i
v
i
n
g
g
u
a
r
a
n
t
e
e
/
s
e
c
u
r
i
t
y
[
S
e
c
t
i
o
n
1
8
6
(
8
)
]
222
10.10
R
e
g
i
s
t
e
r
o
f
l
o
a
n
s
,
i
n
v
e
s
t
m
e
n
t
s
e
t
c
.
[
S
e
c
t
i
o
n
1
8
6
(
9
)
/
(
1
0
)
]
223
10.11
R
e
s
t
r
i
c
t
i
o
n
s
o
n
a
c
c
e
p
t
a
n
c
e
o
f
i
n
t
e
r
-
c
o
r
p
o
r
a
t
e
d
e
p
o
s
i
t
s
[
S
e
c
t
i
o
n
1
8
6
(
6
)
]
224
10.12
E
x
e
m
p
t
i
o
n
f
r
o
m
s
e
c
t
i
o
n
1
8
6
[
S
e
c
t
i
o
n
1
8
6
(
1
1
)
]
224
10.12-1
I
n
f
r
a
s
t
r
u
c
t
u
r
e
f
a
c
i
l
i
t
i
e
s
225
10.13
P
o
w
e
r
o
f
C
e
n
t
r
a
l
G
o
v
e
r
n
m
e
n
t
t
o
m
a
k
e
R
u
l
e
s
[
S
e
c
t
i
o
n
1
8
6
(
1
2
)
]
227
10.14
A
u
d
i
t
p
r
o
c
e
d
u
r
e
s
227
10.14-1
A
u
d
i
t
p
r
o
c
e
d
u
r
e
s
f
o
r
v
e
r
i
f
y
i
n
g
c
o
m
p
l
i
a
n
c
e
w
i
t
h
s
e
c
t
i
o
n
1
8
5
227
10.14-2
A
u
d
i
t
p
r
o
c
e
d
u
r
e
s
f
o
r
v
e
r
i
f
y
i
n
g
c
o
m
p
l
i
a
n
c
e
w
i
t
h
t
h
e
p
r
o
v
i
s
i
o
n
s
o
f
s
e
c
t
i
o
n
1
8
6
228
11
ACCEPTANCE OF PUBLIC DEPOSITS AND
DEEMED DEPOSITS
11.1
R
e
q
u
i
r
e
m
e
n
t
s
o
f
C
l
a
u
s
e
3
(
v
)
233
11.2
I
n
t
e
r
p
r
e
t
a
t
i
o
n
o
f
t
h
e
r
e
q
u
i
r
e
m
e
n
t
s
233
11.2-1
A
c
c
e
p
t
a
n
c
e
o
f
d
e
p
o
s
i
t
s
233
11.2-2
D
e
e
m
e
d
D
e
p
o
s
i
t
s
239
11.2-3
C
o
m
p
l
i
a
n
c
e
w
i
t
h
R
B
I
D
i
r
e
c
t
i
v
e
s
/
s
e
c
t
i
o
n
7
3
/
s
e
c
t
i
o
n
7
6
/
R
u
l
e
s
240
11.2-4
C
o
m
p
l
i
a
n
c
e
w
i
t
h
O
r
d
e
r
o
f
C
L
B
/
N
C
L
T
/
a
n
y
C
o
u
r
t
/
o
t
h
e
r
T
r
i
b
u
n
a
l
247
11.3
A
u
d
i
t
P
r
o
c
e
d
u
r
e
s
-
A
u
d
i
t
o
r
’
s
C
h
e
c
k
l
i
s
t
248
11.4
D
o
c
u
m
e
n
t
a
t
i
o
n
-
W
o
r
k
i
n
g
p
a
p
e
r
s
t
o
b
e
r
e
t
a
i
n
e
d
250
11.5
S
a
m
p
l
e
D
r
a
f
t
s
o
f
C
o
m
m
e
n
t
s
u
n
d
e
r
C
l
a
u
s
e
3
(
v
)
250
I-23
C
O
N
T
E
N
T
S

23. P
A
G
E
12
MAINTENANCE OF COST RECORDS
12.1
R
e
q
u
i
r
e
m
e
n
t
s
o
f
C
l
a
u
s
e
3
(
vi
)
252
12.2
I
n
t
e
r
p
r
e
t
a
t
i
o
n
o
f
r
e
q
u
i
r
e
m
e
n
t
s
253
12.2-1
I
f
r
e
c
o
r
d
s
n
o
t
w
r
i
t
t
e
n
u
p
o
r
i
n
c
o
m
p
l
e
t
e
253
12.3
C
o
m
p
a
n
i
e
s
o
r
c
l
a
s
s
e
s
o
f
C
o
m
p
a
n
i
e
s
o
b
l
i
g
a
t
e
d
t
o
m
a
i
n
t
a
i
n
c
o
s
t
r
e
c
o
r
d
s
a
s
p
e
r
p
r
e
s
c
r
i
b
e
d
R
u
l
e
s
(
R
u
l
e
3
)
253
12.3-1
M
a
i
n
t
e
n
a
n
c
e
o
f
r
e
c
o
r
d
s
258
12.4
W
h
e
t
h
e
r
C
l
a
u
s
e
3
(
vi
)
w
o
u
l
d
a
p
p
l
y
t
o
c
o
m
p
a
n
i
e
s
f
o
r
w
h
i
c
h
c
o
s
t
a
u
d
i
t
h
a
s
b
e
e
n
o
r
d
e
r
e
d
u
n
d
e
r
s
e
c
t
i
o
n
1
4
8
? 259
12.5
W
h
e
t
h
e
r
s
t
a
t
u
t
o
r
y
a
u
d
i
t
o
r
n
e
e
d
s
t
o
c
o
n
d
u
c
t
a
d
e
t
a
i
l
e
d
a
u
d
i
t
o
f
c
o
s
t
r
e
c
o
r
d
s
f
o
r
t
h
e
p
u
r
p
o
s
e
s
o
f
r
e
p
o
r
t
i
n
g
u
n
d
e
r
C
l
a
u
s
e
3
(
vi
)
o
f
C
A
R
O
,
2
0
2
0
?
259
12.6
A
u
d
i
t
P
r
o
c
e
d
u
r
e
s
-
A
u
d
i
t
o
r
’
s
C
h
e
c
k
l
i
s
t
259
12.7
D
o
c
u
m
e
n
t
a
t
i
o
n
A
u
d
i
t
-
W
o
r
k
i
n
g
P
a
p
e
r
s
t
o
b
e
r
e
t
a
i
n
e
d
260
12.8
S
a
m
p
l
e
D
r
a
f
t
s
o
f
C
o
m
m
e
n
t
s
u
n
d
e
r
C
l
a
u
s
e
3
(
vi
)
260
12.9
C
o
r
p
o
r
a
t
e
p
r
a
c
t
i
c
e
s
(
E
x
t
r
a
c
t
s
f
r
o
m
t
h
e
A
n
n
u
a
l
R
e
p
o
r
t
s
o
f
C
o
m
p
a
n
i
e
s
)
260
13
PAYMENT/NON-PAYMENT OF STATUTORY DUES
13.1
R
e
q
u
i
r
e
m
e
n
t
s
o
f
C
l
a
u
s
e
3
(
vii
)
263
13.2
I
n
t
e
r
p
r
e
t
a
t
i
o
n
o
f
r
e
q
u
i
r
e
m
e
n
t
s
264
13.2-1
R
e
g
u
l
a
r
i
t
y
i
n
d
e
p
o
s
i
t
o
f
u
n
d
i
s
p
u
t
e
d
s
t
a
t
u
t
o
r
y
d
u
e
s
[
C
l
a
u
s
e
3
(
vii
)
(
a
)
]
266
13.2-2
U
n
d
i
s
p
u
t
e
d
s
t
a
t
u
t
o
r
y
d
u
e
s
270
13.2-3
R
e
p
o
r
t
i
n
g
t
h
e
e
x
t
e
n
t
o
f
a
r
r
e
a
r
s
[
C
l
a
u
s
e
3
(
vii
)
(
a
)
]
270
13.2-4
“
F
r
o
m
t
h
e
d
a
t
e
t
h
e
y
b
e
c
o
m
e
p
a
y
a
b
l
e
”
271
13.2-5
S
u
b
s
e
q
u
e
n
t
c
l
e
a
r
a
n
c
e
271
13.2-6
S
t
a
t
e
m
e
n
t
o
f
a
r
r
e
a
r
s
o
f
s
t
a
t
u
t
o
r
y
d
u
e
s
o
u
t
s
t
a
n
d
i
n
g
f
o
r
m
o
r
e
t
h
a
n
s
i
x
m
o
n
t
h
s
271
13.2-7
R
e
p
o
r
t
i
n
g
o
f
a
m
o
u
n
t
o
f
d
i
s
p
u
t
e
d
d
u
e
s
n
o
t
d
e
p
o
s
i
t
e
d
[
C
l
a
u
s
e
3
(
vii
)
(
b
)
]
271
C
O
N
T
E
N
T
S
I-24

24. P
A
G
E
13.2-8
T
a
b
u
l
a
r
f
o
r
m
a
t
f
o
r
r
e
p
o
r
t
i
n
g
d
i
s
p
u
t
e
d
s
t
a
t
u
t
o
r
y
d
u
e
s
275
13.2-9
R
e
q
u
i
r
e
m
e
n
t
s
o
f
s
e
c
t
i
o
n
1
4
3
(
3
)
(
j
)
a
n
d
R
u
l
e
1
1
(
a
)
275
13.3
A
u
d
i
t
p
r
o
c
e
d
u
r
e
s
-
A
u
d
i
t
o
r
’
s
c
h
e
c
k
l
i
s
t
-
U
n
d
i
s
p
u
t
e
d
s
t
a
t
u
t
o
r
y
d
u
e
s
[
C
l
a
u
s
e
3
(
vii
)
(
a
)
]
276
13.4
A
u
d
i
t
P
r
o
c
e
d
u
r
e
s
a
n
d
R
e
p
o
r
t
i
n
g
-
D
i
s
p
u
t
e
d
s
t
a
t
u
t
o
r
y
d
u
e
s
[
C
l
a
u
s
e
3
(
vii
)
(
b
)
]
276
13.5
D
o
c
u
m
e
n
t
a
t
i
o
n
-
W
o
r
k
i
n
g
p
a
p
e
r
s
t
o
b
e
r
e
t
a
i
n
e
d
279
13.6
S
a
m
p
l
e
d
r
a
f
t
s
o
f
c
o
m
m
e
n
t
s
u
n
d
e
r
C
l
a
u
s
e
3
(
vii
)
(
a
)
/
(
b
)
279
14
TRANSACTIONS NOT RECORDED IN THE BOOKS
AND SURRENDERED OR DISCLOSED AS
INCOME IN TAX ASSESSMENT
14.1
R
e
p
o
r
t
i
n
g
r
e
q
u
i
r
e
m
e
n
t
s
o
f
C
A
R
O
,
2
0
2
0
a
s
r
e
g
a
r
d
s
t
r
a
n
s
a
c
t
i
o
n
s
n
o
t
r
e
c
o
r
d
e
d
i
n
b
o
o
k
s
a
n
d
s
u
r
r
e
n
d
e
r
e
d
o
r
d
i
s
c
l
o
s
e
d
i
n
i
n
c
o
m
e
-
t
a
x
a
s
s
e
s
s
m
e
n
t
282
14.2
S
c
o
p
e
o
f
t
h
e
t
e
r
m
s
“
u
n
d
i
s
c
l
o
s
e
d
i
n
c
o
m
e
”
a
n
d
“
s
u
r
r
e
n
d
e
r
e
d
o
r
d
i
s
c
l
o
s
e
d
a
s
i
n
c
o
m
e
”
282
14.2-1
U
n
d
i
s
c
l
o
s
e
d
i
n
c
o
m
e
282
14.2-2
S
c
o
p
e
o
f
t
h
e
e
x
p
r
e
s
s
i
o
n
“
s
u
r
r
e
n
d
e
r
e
d
o
r
d
i
s
c
l
o
s
e
d
a
s
i
n
c
o
m
e
i
n
t
h
e
t
a
x
a
s
s
e
s
s
m
e
n
t
s
”
283
14.3
D
i
s
c
l
o
s
u
r
e
r
e
q
u
i
r
e
m
e
n
t
s
o
f
a
m
e
n
d
e
d
S
c
h
e
d
u
l
e
I
I
I
t
o
t
h
e
A
c
t
283
14.4
A
u
d
i
t
p
r
o
c
e
d
u
r
e
s
a
n
d
r
e
p
o
r
t
i
n
g
284
15
COMPANY DEFAULTS IN REPAYMENT OF LOANS/
OTHER BORROWINGS/IN PAYMENT OF INTEREST
TO ANY LENDER
15.1
I
n
t
e
r
p
r
e
t
a
t
i
o
n
o
f
r
e
q
u
i
r
e
m
e
n
t
s
o
f
C
l
a
u
s
e
3
(
ix
)
(
a
)
288
15.1-1
“
B
o
r
r
o
w
i
n
g
s
”
,
“
l
o
a
n
s
”
,
“
d
u
e
s
”
288
15.1-2
B
a
n
k
s
288
15.1-3
F
i
n
a
n
c
i
a
l
I
n
s
t
i
t
u
t
i
o
n
288
15.1-4
G
o
v
e
r
n
m
e
n
t
288
15.1-5
‘
D
e
f
a
u
l
t
’
288
15.1-6
R
e
p
o
r
t
i
n
g
o
n
d
e
f
a
u
l
t
s
290
15.2
W
h
e
t
h
e
r
c
o
m
p
a
n
y
h
a
s
b
e
e
n
d
e
c
l
a
r
e
d
a
w
i
l
f
u
l
d
e
f
a
u
l
t
e
r
291
I-25
C
O
N
T
E
N
T
S

25. P
A
G
E
15.3
A
d
d
i
t
i
o
n
a
l
R
e
g
u
l
a
t
o
r
y
I
n
f
o
r
m
a
t
i
o
n
D
i
s
c
l
o
s
u
r
e
s
o
n
w
i
l
f
u
l
d
e
f
a
u
l
t
r
e
q
u
i
r
e
d
i
n
n
o
t
e
s
t
o
a
c
c
o
u
n
t
s
b
y
a
m
e
n
d
e
d
S
c
h
e
d
u
l
e
I
I
I
t
o
t
h
e
A
c
t
293
15.4
A
u
d
i
t
o
r
’
s
d
u
t
i
e
s
a
s
r
e
g
a
r
d
s
r
e
p
o
r
t
i
n
g
o
n
s
t
a
t
u
s
o
f
d
e
c
l
a
r
a
t
i
o
n
o
f
c
o
m
p
a
n
y
a
s
a
w
i
l
f
u
l
d
e
f
a
u
l
t
e
r
[
C
l
a
u
s
e
3
(
ix
)
(
b
)
]
294
15.5
D
e
f
a
u
l
t
s
a
n
d
d
e
c
l
a
r
a
t
i
o
n
a
s
w
i
l
f
u
l
d
e
f
a
u
l
t
e
r
t
o
b
e
f
a
c
t
o
r
e
d
i
n
w
h
i
l
e
r
e
p
o
r
t
i
n
g
o
n
g
o
i
n
g
c
o
n
c
e
r
n
s
t
a
t
u
s
u
n
d
e
r
C
l
a
u
s
e
3
(
xix
)
o
f
t
h
e
o
r
d
e
r
296
Annex 15.1
M
a
s
t
e
r
C
i
r
c
u
l
a
r
D
B
R
.
N
o
.
C
I
D
.
B
C
.
2
2
/
2
0
.
1
6
.
0
0
3
/
2
0
1
5
-
1
6
,
d
a
t
e
d
1
-
7
-
2
0
1
5
297
16
END USE OF TERM LOANS
16.1
T
e
r
m
l
o
a
n
s
313
16.2
D
i
v
e
r
s
i
o
n
o
f
F
u
n
d
s
313
16.3
I
n
t
e
r
p
r
e
t
a
t
i
o
n
o
f
r
e
q
u
i
r
e
m
e
n
t
s
o
f
C
l
a
u
s
e
3
(
ix
)
(
c
)
314
16.4
T
e
m
p
o
r
a
r
y
i
n
v
e
s
t
m
e
n
t
o
f
t
e
r
m
l
o
a
n
f
u
n
d
s
p
e
n
d
i
n
g
e
n
d
-
u
s
e
314
16.4-1
W
h
a
t
i
f
,
a
t
t
h
e
b
a
l
a
n
c
e
s
h
e
e
t
d
a
t
e
,
s
o
m
e
p
a
r
t
o
f
t
h
e
t
e
r
m
l
o
a
n
f
u
n
d
s
a
r
e
t
e
m
p
o
r
a
r
i
l
y
i
n
v
e
s
t
e
d
p
e
n
d
i
n
g
u
t
i
l
i
s
a
t
i
o
n
f
o
r
s
a
n
c
t
i
o
n
e
d
p
u
r
p
o
s
e
?
315
16.5
D
i
s
c
l
o
s
u
r
e
r
e
q
u
i
r
e
m
e
n
t
s
o
f
a
m
e
n
d
e
d
S
c
h
e
d
u
l
e
I
I
I
a
s
r
e
g
a
r
d
s
d
i
v
e
r
s
i
o
n
o
f
f
u
n
d
s
b
o
r
r
o
w
e
d
f
r
o
m
b
a
n
k
s
a
n
d
fi
n
a
n
c
i
a
l
i
n
s
t
i
t
u
t
i
o
n
s
315
16.6
A
u
d
i
t
p
r
o
c
e
d
u
r
e
s
a
s
r
e
g
a
r
d
s
u
t
i
l
i
z
a
t
i
o
n
o
f
t
e
r
m
l
o
a
n
s
315
16.7
S
u
g
g
e
s
t
e
d
f
o
r
m
a
t
f
o
r
r
e
p
o
r
t
i
n
g
u
n
d
e
r
t
h
i
s
C
l
a
u
s
e
317
17
‘ASSET-LIABILITY MATURITY MISMATCH’ - USE OF
SHORT-TERM FUNDS FOR LONG-TERM PURPOSES
17.1
C
o
m
p
a
r
i
s
o
n
o
f
r
e
p
o
r
t
i
n
g
r
e
q
u
i
r
e
m
e
n
t
s
w
i
t
h
c
o
r
r
e
s
p
o
n
d
i
n
g
r
e
q
u
i
r
e
m
e
n
t
s
i
n
C
A
R
O
,
2
0
1
6
318
17.2
R
e
q
u
i
r
e
m
e
n
t
s
o
f
C
l
a
u
s
e
3
(
ix
)
(
d
)
318
17.3
D
i
s
c
l
o
s
u
r
e
r
e
q
u
i
r
e
m
e
n
t
s
o
f
a
m
e
n
d
e
d
S
c
h
e
d
u
l
e
I
I
I
a
s
r
e
g
a
r
d
s
d
i
v
e
r
s
i
o
n
o
f
f
u
n
d
s
b
o
r
r
o
w
e
d
f
r
o
m
b
a
n
k
s
a
n
d
fi
n
a
n
c
i
a
l
i
n
s
t
i
t
u
t
i
o
n
s
319
17.4
L
o
n
g
-
t
e
r
m
a
p
p
l
i
c
a
t
i
o
n
s
/
s
o
u
r
c
e
s
o
f
f
u
n
d
s
320
17.5
S
h
o
r
t
-
t
e
r
m
s
o
u
r
c
e
s
o
f
f
u
n
d
s
320
17.6
S
h
o
r
t
-
t
e
r
m
a
p
p
l
i
c
a
t
i
o
n
o
f
f
u
n
d
s
320
17.7
C
o
m
p
a
r
i
s
o
n
o
f
l
o
n
g
-
t
e
r
m
s
o
u
r
c
e
s
a
n
d
l
o
n
g
-
t
e
r
m
a
p
p
l
i
c
a
t
i
o
n
320
C
O
N
T
E
N
T
S
I-26

26. P
A
G
E
17.8
C
o
m
p
a
n
y
’
s
s
y
s
t
e
m
o
f
f
u
n
d
s
d
e
p
l
o
y
m
e
n
t
321
17.9
N
a
t
u
r
e
o
f
a
p
p
l
i
c
a
t
i
o
n
o
f
f
u
n
d
s
321
17.10
A
u
d
i
t
P
r
o
c
e
d
u
r
e
s
-
A
u
d
i
t
o
r
’
s
C
h
e
c
k
l
i
s
t
322
17.11
D
o
c
u
m
e
n
t
a
t
i
o
n
-
W
o
r
k
i
n
g
p
a
p
e
r
s
t
o
b
e
r
e
t
a
i
n
e
d
323
17.12
S
a
m
p
l
e
d
r
a
f
t
s
o
f
c
o
m
m
e
n
t
s
u
n
d
e
r
c
l
a
u
s
e
3
(
ix
)
(
d
)
323
18
FUNDS TAKEN FROM OTHER
ENTITIES BY COMPANY TO MEET OBLIGATIONS
OF SUBSIDIARIES, ASSOCIATES OR JVs
18.1
“
W
h
e
t
h
e
r
t
h
e
c
o
m
p
a
n
y
h
a
s
t
a
k
e
n
a
n
y
f
u
n
d
s
f
r
o
m
a
n
y
e
n
t
i
t
y
o
r
p
e
r
s
o
n
”
325
18.2
“
E
n
t
i
t
y
”
325
18.3
“
F
u
n
d
s
”
325
18.4
“
O
b
l
i
g
a
t
i
o
n
”
325
18.5
D
i
s
c
l
o
s
u
r
e
r
e
q
u
i
r
e
m
e
n
t
s
o
f
a
m
e
n
d
e
d
S
c
h
e
d
u
l
e
I
I
I
a
s
r
e
g
a
r
d
s
e
n
d
-
u
s
e
o
f
f
u
n
d
s
b
o
r
r
o
w
e
d
f
r
o
m
b
a
n
k
s
a
n
d
fi
n
a
n
c
i
a
l
i
n
s
t
i
t
u
t
i
o
n
s
325
18.6
A
u
d
i
t
p
r
o
c
e
d
u
r
e
s
a
n
d
r
e
p
o
r
t
i
n
g
326
19
WHETHER COMPANY HAS RAISED LOAN ON
PLEDGE OF SECURITIES IN SUBSIDIARIES,
ASSOCIATES OR JVs
19.1
R
e
p
o
r
t
i
n
g
a
s
r
e
g
a
r
d
s
l
o
a
n
s
t
a
k
e
n
b
y
p
l
e
d
g
e
o
f
s
e
c
u
r
i
t
i
e
s
h
e
l
d
i
n
i
t
s
s
u
b
s
i
d
i
a
r
i
e
s
/
J
V
s
/
a
s
s
o
c
i
a
t
e
c
o
m
p
a
n
i
e
s
330
19.2
“
P
l
e
d
g
e
”
330
19.3
“
S
e
c
u
r
i
t
i
e
s
h
e
l
d
i
n
i
t
s
s
u
b
s
i
d
i
a
r
i
e
s
,
j
o
i
n
t
v
e
n
t
u
r
e
s
o
r
a
s
s
o
c
i
a
t
e
c
o
m
p
a
n
i
e
s
”
330
19.4
A
u
d
i
t
p
r
o
c
e
d
u
r
e
s
a
n
d
r
e
p
o
r
t
i
n
g
331
20
END USE OF MONEYS RAISED BY WAY OF IPO/FPO
20.1
R
e
p
o
r
t
i
n
g
r
e
q
u
i
r
e
m
e
n
t
t
r
i
g
g
e
r
e
d
o
n
l
y
i
f
I
P
O
/
F
P
O
t
a
k
e
s
p
l
a
c
e
d
u
r
i
n
g
t
h
e
y
e
a
r
334
I-27
C
O
N
T
E
N
T
S

27. P
A
G
E
20.2
I
n
t
e
r
p
r
e
t
a
t
i
o
n
o
f
r
e
q
u
i
r
e
m
e
n
t
s
334
20.3
I
n
i
t
i
a
l
P
u
b
l
i
c
O
f
f
e
r
(
I
P
O
)
335
20.4
F
u
r
t
h
e
r
P
u
b
l
i
c
O
f
f
e
r
335
20.5
T
e
m
p
o
r
a
r
y
i
n
v
e
s
t
m
e
n
t
o
f
m
o
n
e
y
s
r
a
i
s
e
d
b
y
I
P
O
/
F
P
O
p
e
n
d
i
n
g
e
n
d
u
s
e
335
20.6
A
u
d
i
t
P
r
o
c
e
d
u
r
e
s
-
A
u
d
i
t
o
r
’
s
C
h
e
c
k
l
i
s
t
336
20.7
D
o
c
u
m
e
n
t
a
t
i
o
n
-
W
o
r
k
i
n
g
p
a
p
e
r
s
t
o
b
e
r
e
t
a
i
n
e
d
339
20.8
S
a
m
p
l
e
d
r
a
f
t
s
o
f
c
o
m
m
e
n
t
s
u
n
d
e
r
c
l
a
u
s
e
3
(
x
)
(
a
)
339
20.9
C
o
r
p
o
r
a
t
e
P
r
a
c
t
i
c
e
s
(
E
x
t
r
a
c
t
s
f
r
o
m
t
h
e
A
n
n
u
a
l
R
e
p
o
r
t
s
o
f
C
o
m
p
a
n
i
e
s
)
339
21
PRIVATE PLACEMENT/PREFERENTIAL
ALLOTMENT OF SHARES/FCDs/PCDs/OCDs
21.1
R
e
q
u
i
r
e
m
e
n
t
s
o
f
C
l
a
u
s
e
3
(
x
)
(
b
)
o
f
C
A
R
O
,
2
0
2
0
341
21.2
I
n
t
e
r
p
r
e
t
a
t
i
o
n
o
f
r
e
q
u
i
r
e
m
e
n
t
s
o
f
C
l
a
u
s
e
3
(
x
)
(
b
)
341
21.3
R
e
q
u
i
r
e
m
e
n
t
s
o
f
s
e
c
t
i
o
n
4
2
r
e
g
a
r
d
i
n
g
p
r
i
v
a
t
e
p
l
a
c
e
m
e
n
t
343
21.4
P
r
e
f
e
r
e
n
t
i
a
l
a
l
l
o
t
m
e
n
t
o
f
s
h
a
r
e
s
351
21.5
A
u
d
i
t
P
r
o
c
e
d
u
r
e
s
a
n
d
R
e
p
o
r
t
i
n
g
354
21.6
R
e
p
o
r
t
i
n
g
o
f
n
o
n
-
c
o
m
p
l
i
a
n
c
e
s
w
i
t
h
p
r
o
v
i
s
i
o
n
s
o
f
s
e
c
t
i
o
n
4
2
/
s
e
c
t
i
o
n
6
2
/
t
h
e
R
u
l
e
s
356
21.7
R
e
p
o
r
t
i
n
g
o
n
e
n
d
-
u
s
e
o
f
f
u
n
d
s
r
a
i
s
e
d
356
22
FRAUDS NOTICED/REPORTED
22.1
R
e
p
o
r
t
i
n
g
r
e
q
u
i
r
e
m
e
n
t
s
a
s
r
e
g
a
r
d
s
f
r
a
u
d
s
n
o
t
i
c
e
d
/
r
e
p
o
r
t
e
d
358
22.2
C
l
a
u
s
e
3
(
xi
)
o
f
C
A
R
O
,
2
0
2
0
vis-a-vis
s
e
c
t
i
o
n
1
4
3
(
1
2
)
358
22.2-1
F
r
a
u
d
s
i
n
t
h
e
c
o
m
p
a
n
y
b
y
i
t
s
o
f
fi
c
e
r
s
o
r
e
m
p
l
o
y
e
e
s
360
22.2-2
R
e
q
u
i
r
e
m
e
n
t
s
o
f
R
u
l
e
1
3
o
f
t
h
e
C
o
m
p
a
n
i
e
s
(
A
u
d
i
t
a
n
d
A
u
d
i
t
o
r
s
)
R
u
l
e
s
,
2
0
1
4
361
22.2-3
I
C
A
I
’
s
C
l
a
r
i
fi
c
a
t
i
o
n
s
a
s
r
e
g
a
r
d
s
a
u
d
i
t
o
r
’
s
d
u
t
y
u
n
d
e
r
s
e
c
t
i
o
n
1
4
3
(
1
2
)
r
e
a
d
w
i
t
h
r
u
l
e
1
3
362
C
O
N
T
E
N
T
S
I-28

28. P
A
G
E
22.2-4
D
i
f
f
e
r
e
n
c
e
b
e
t
w
e
e
n
t
h
e
r
e
q
u
i
r
e
m
e
n
t
s
o
f
C
A
R
O
a
n
d
s
e
c
t
i
o
n
1
4
3
(
1
2
)
363
22.2-5
R
e
q
u
i
r
e
m
e
n
t
s
u
n
d
e
r
s
e
c
t
i
o
n
1
4
3
(
1
2
)
a
n
d
u
n
d
e
r
C
A
R
O
,
2
0
2
0
a
r
e
n
o
t
s
u
b
s
t
i
t
u
t
e
s
o
f
o
n
e
a
n
o
t
h
e
r
364
22.3
C
o
n
c
e
p
t
o
f
f
r
a
u
d
364
22.4
F
r
a
u
d
n
o
t
i
c
e
d
o
r
r
e
p
o
r
t
e
d
d
u
r
i
n
g
t
h
e
y
e
a
r
[
C
l
a
u
s
e
3
(
xi
)
(
a
)
]
367
22.4-1
A
u
d
i
t
P
r
o
c
e
d
u
r
e
s
a
n
d
R
e
p
o
r
t
i
n
g
[
C
l
a
u
s
e
3
(
xi
)
(
a
)
]
368
22.5
C
A
R
O
,
2
0
2
0
d
e
a
l
s
w
i
t
h
f
r
a
u
d
r
e
p
o
r
t
i
n
g
a
n
d
n
o
t
f
r
a
u
d
d
e
t
e
c
t
i
o
n
370
22.6
W
h
e
t
h
e
r
r
e
p
o
r
t
u
n
d
e
r
F
o
r
m
A
D
T
-
4
fi
l
e
d
b
y
a
u
d
i
t
o
r
s
370
22.6-1
A
u
d
i
t
R
e
p
o
r
t
i
n
g
u
n
d
e
r
C
l
a
u
s
e
3
(
xi
)
(
b
)
370
22.7
W
h
i
s
t
l
e
b
l
o
w
e
r
c
o
m
p
l
a
i
n
t
s
371
22.7-1
A
u
d
i
t
p
r
o
c
e
d
u
r
e
s
a
n
d
r
e
p
o
r
t
i
n
g
[
C
l
a
u
s
e
3
(
xi
)
(
c
)
]
372
22.7-2
E
x
a
m
p
l
e
o
f
r
e
p
o
r
t
i
n
g
b
y
a
u
d
i
t
o
r
u
n
d
e
r
C
l
a
u
s
e
3
(
xi
)
(
c
)
-
F
o
r
c
o
m
p
a
n
i
e
s
r
e
q
u
i
r
e
d
t
o
e
s
t
a
b
l
i
s
h
v
i
g
i
l
m
e
c
h
a
n
i
s
m
u
/
s
1
7
7
/
S
E
B
I
(
L
O
D
R
)
R
e
g
u
l
a
t
i
o
n
s
373
22.7-3
E
x
a
m
p
l
e
o
f
r
e
p
o
r
t
i
n
g
b
y
a
u
d
i
t
o
r
u
n
d
e
r
C
l
a
u
s
e
3
(
xi
)
(
c
)
-
F
o
r
c
o
m
p
a
n
i
e
s
f
o
r
w
h
i
c
h
v
i
g
i
l
m
e
c
h
a
n
i
s
m
i
s
n
o
t
m
a
n
d
a
t
e
d
b
y
t
h
e
A
c
t
/
S
E
B
I
L
O
D
R
374
23
REPORTING OF COMPLIANCES BY NIDHI COMPANIES
23.1
R
e
p
o
r
t
i
n
g
r
e
q
u
i
r
e
m
e
n
t
s
a
s
r
e
g
a
r
d
s
N
i
d
h
i
c
o
m
p
a
n
i
e
s
376
23.2
D
e
fi
n
i
t
i
o
n
o
f
N
i
d
h
i
c
o
m
p
a
n
y
377
23.3
N
e
t
o
w
n
e
d
f
u
n
d
s
t
o
d
e
p
o
s
i
t
l
i
a
b
i
l
i
t
y
r
a
t
i
o
o
f
1
:
2
0
377
23.3.1
D
e
fi
n
i
t
i
o
n
o
f
‘
N
e
t
O
w
n
e
d
F
u
n
d
s
’
378
23.4
U
n
e
n
c
u
m
b
e
r
e
d
t
e
r
m
d
e
p
o
s
i
t
s
378
23.5
A
u
d
i
t
P
r
o
c
e
d
u
r
e
s
-
C
h
e
c
k
l
i
s
t
379
23.6
D
o
c
u
m
e
n
t
a
t
i
o
n
-
A
u
d
i
t
w
o
r
k
i
n
g
p
a
p
e
r
s
t
o
b
e
r
e
t
a
i
n
e
d
380
23.7
A
u
d
i
t
o
r
’
s
c
e
r
t
i
fi
c
a
t
e
a
s
t
o
c
o
m
p
l
i
a
n
c
e
w
i
t
h
N
i
d
h
i
R
u
l
e
s
,
2
0
1
6
381
23.7-1
D
i
s
t
i
n
c
t
i
o
n
b
e
t
w
e
e
n
r
e
p
o
r
t
i
n
g
u
n
d
e
r
C
l
a
u
s
e
3
(
xii
)
o
f
C
A
R
O
,
2
0
2
0
a
n
d
c
e
r
t
i
fi
c
a
t
i
o
n
u
n
d
e
r
R
u
l
e
2
2
381
I-29
C
O
N
T
E
N
T
S

29. P
A
G
E
24
RELATED PARTY TRANSACTIONS
24.1
R
e
q
u
i
r
e
m
e
n
t
s
o
f
C
l
a
u
s
e
3
(
xiii
)
383
24.2
D
e
fi
n
i
t
i
o
n
o
f
‘
r
e
l
a
t
e
d
p
a
r
t
y
’
383
24.3
R
e
q
u
i
r
e
m
e
n
t
s
o
f
s
e
c
t
i
o
n
1
8
8
a
s
r
e
g
a
r
d
s
a
p
p
r
o
v
a
l
s
f
o
r
r
e
l
a
t
e
d
p
a
r
t
y
t
r
a
n
s
a
c
t
i
o
n
s
384
24.4
R
e
q
u
i
r
e
m
e
n
t
o
f
A
u
d
i
t
C
o
m
m
i
t
t
e
e
’
s
a
p
p
r
o
v
a
l
u
n
d
e
r
s
e
c
t
i
o
n
1
7
7
387
24.5
A
u
d
i
t
P
r
o
c
e
d
u
r
e
s
a
n
d
R
e
p
o
r
t
i
n
g
389
25
INTERNAL AUDIT
25.1
R
e
p
o
r
t
i
n
g
r
e
q
u
i
r
e
m
e
n
t
s
o
f
C
A
R
O
,
2
0
2
0
a
s
r
e
g
a
r
d
s
i
n
t
e
r
n
a
l
a
u
d
i
t
s
y
s
t
e
m
393
25.2
C
o
m
p
a
n
i
e
s
m
a
n
d
a
t
o
r
i
l
y
r
e
q
u
i
r
e
d
t
o
a
p
p
o
i
n
t
a
n
i
n
t
e
r
n
a
l
a
u
d
i
t
o
r
[
S
e
c
t
i
o
n
1
3
8
r
e
a
d
w
i
t
h
R
u
l
e
1
3
]
393
25.2-1
A
p
p
l
i
c
a
b
i
l
i
t
y
o
f
m
a
n
d
a
t
o
r
y
i
n
t
e
r
n
a
l
a
u
d
i
t
t
o
u
n
l
i
s
t
e
d
c
o
m
p
a
n
i
e
s
394
25.2-2
E
v
e
r
y
l
i
s
t
e
d
c
o
m
p
a
n
y
i
s
l
e
g
a
l
l
y
o
b
l
i
g
a
t
e
d
b
y
s
e
c
t
i
o
n
1
3
8
t
o
h
a
v
e
a
n
i
n
t
e
r
n
a
l
a
u
d
i
t
s
y
s
t
e
m
394
25.3
F
o
r
w
h
i
c
h
c
o
m
p
a
n
i
e
s
r
e
p
o
r
t
i
n
g
r
e
q
u
i
r
e
m
e
n
t
u
n
d
e
r
C
l
a
u
s
e
3
(
xiv
)
(
a
)
/
(
b
)
i
s
a
p
p
l
i
c
a
b
l
e
395
25.4
I
f
c
o
m
p
a
n
y
i
s
l
e
g
a
l
l
y
o
b
l
i
g
a
t
e
d
t
o
h
a
v
e
a
n
i
n
t
e
r
n
a
l
a
u
d
i
t
o
r
u
/
s
1
3
8
b
u
t
d
o
e
s
n
o
t
h
a
v
e
a
n
i
n
t
e
r
n
a
l
a
u
d
i
t
o
r
396
25.5
E
v
a
l
u
a
t
i
o
n
o
f
a
d
e
q
u
a
c
y
o
f
i
n
t
e
r
n
a
l
a
u
d
i
t
s
y
s
t
e
m
w
i
t
h
r
e
f
e
r
e
n
c
e
t
o
s
i
z
e
a
n
d
n
a
t
u
r
e
o
f
i
t
s
b
u
s
i
n
e
s
s
397
25.6
C
o
n
s
i
d
e
r
a
t
i
o
n
o
f
r
e
p
o
r
t
s
o
f
t
h
e
i
n
t
e
r
n
a
l
a
u
d
i
t
o
r
s
f
o
r
t
h
e
p
e
r
i
o
d
u
n
d
e
r
a
u
d
i
t
[
C
l
a
u
s
e
3
(
xiv
)
(
b
)
]
400
26
NON-CASH TRANSACTIONS INVOLVING
DIRECTORS OR CONNECTED PERSONS
26.1
R
e
q
u
i
r
e
m
e
n
t
s
o
f
C
l
a
u
s
e
3
(
xv
)
404
26.2
I
n
t
e
r
p
r
e
t
a
t
i
o
n
o
f
r
e
q
u
i
r
e
m
e
n
t
s
o
f
C
l
a
u
s
e
3
(
xv
)
405
C
O
N
T
E
N
T
S
I-30

30. P
A
G
E
26.2-1
N
o
n
-
c
a
s
h
t
r
a
n
s
a
c
t
i
o
n
405
26.2-2
“
A
c
q
u
i
r
e
a
s
s
e
t
s
”
405
26.2-3
“
C
o
n
s
i
d
e
r
a
t
i
o
n
o
t
h
e
r
t
h
a
n
c
a
s
h
”
406
26.2-4
W
h
e
t
h
e
r
a
u
d
i
t
o
r
t
o
r
e
p
o
r
t
o
n
n
o
n
-
c
a
s
h
t
r
a
n
s
a
c
t
i
o
n
s
e
n
t
e
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e
d
i
n
t
o
d
u
r
i
n
g
p
r
e
c
e
d
i
n
g
fi
n
a
n
c
i
a
l
y
e
a
r
s
?
406
26.3
R
e
q
u
i
r
e
m
e
n
t
s
o
f
s
e
c
t
i
o
n
1
9
2
o
f
t
h
e
C
o
m
p
a
n
i
e
s
A
c
t
,
2
0
1
3
406
26.3-1
“
P
e
r
s
o
n
c
o
n
n
e
c
t
e
d
w
i
t
h
h
i
m
”
407
26.3-2
V
a
l
u
a
t
i
o
n
o
f
a
s
s
e
t
s
b
y
r
e
g
i
s
t
e
r
e
d
v
a
l
u
e
r
408
26.4
A
u
d
i
t
p
r
o
c
e
d
u
r
e
s
/
c
h
e
c
k
l
i
s
t
[
C
l
a
u
s
e
3
(
xv
)
]
408
26.5
I
s
a
u
d
i
t
o
r
r
e
q
u
i
r
e
d
t
o
m
a
k
e
a
n
y
a
d
v
e
r
s
e
c
o
m
m
e
n
t
i
f
t
h
e
r
e
i
s
a
d
v
e
r
s
e
v
a
r
i
a
n
c
e
b
e
t
w
e
e
n
d
e
a
l
p
r
i
c
e
a
n
d
r
e
g
i
s
t
e
r
e
d
v
a
l
u
e
r
’
s
v
a
l
u
a
t
i
o
n
?
410
26.6
S
u
g
g
e
s
t
e
d
p
a
r
a
g
r
a
p
h
o
n
r
e
p
o
r
t
i
n
g
n
o
n
-
c
o
m
p
l
i
a
n
c
e
w
i
t
h
s
e
c
t
i
o
n
1
9
2
410
27
REGISTRATION OF NBFCs U/S 45-IA OF RBI ACT, 1934
27.1
R
e
q
u
i
r
e
m
e
n
t
s
o
f
C
l
a
u
s
e
3
(
xvi
)
412
27.2
I
n
t
e
r
p
r
e
t
a
t
i
o
n
o
f
r
e
q
u
i
r
e
m
e
n
t
s
o
f
C
l
a
u
s
e
3
(
xvi
)
(
a
)
413
27.2-1
N
o
n
-
B
a
n
k
i
n
g
F
i
n
a
n
c
i
a
l
C
o
m
p
a
n
y
413
27.2-2
A
n
o
n
-
B
a
n
k
i
n
g
I
n
s
t
i
t
u
t
i
o
n
413
27.2-3
C
r
i
t
e
r
i
a
f
o
r
r
e
g
i
s
t
r
a
t
i
o
n
a
s
N
B
F
C
-
C
o
n
d
u
c
t
i
n
g
fi
n
a
n
c
i
a
l
a
c
t
i
v
i
t
y
a
s
p
r
i
n
c
i
p
a
l
b
u
s
i
n
e
s
s
413
27.2-4
N
a
t
u
r
e
o
f
a
c
t
i
v
i
t
y
o
f
N
B
F
C
s
414
27.2-5
F
i
n
a
n
c
i
a
l
I
n
s
t
i
t
u
t
i
o
n
414
27.2-6
N
e
t
O
w
n
e
d
F
u
n
d
415
27.2-7
N
B
F
C
s
e
x
e
m
p
t
e
d
b
y
R
B
I
f
r
o
m
r
e
g
i
s
t
r
a
t
i
o
n
u
n
d
e
r
C
h
a
p
t
e
r
I
I
I
-
B
(
i.e
.
u
n
d
e
r
s
e
c
t
i
o
n
4
5
-
I
A
)
416
27.3
A
u
d
i
t
P
r
o
c
e
d
u
r
e
s
a
n
d
R
e
p
o
r
t
i
n
g
[
C
l
a
u
s
e
3
(
xvi
)
(
a
)
]
419
27.4
I
n
t
e
r
p
r
e
t
a
t
i
o
n
o
f
r
e
q
u
i
r
e
m
e
n
t
s
o
f
[
C
l
a
u
s
e
3
(
xvi
)
(
b
)
]
420
27.4-1
H
o
u
s
i
n
g
F
i
n
a
n
c
e
A
c
t
i
v
i
t
i
e
s
420
27.4-2
H
o
u
s
i
n
g
F
i
n
a
n
c
e
I
n
s
t
i
t
u
t
i
o
n
420
27.4-3
H
o
u
s
i
n
g
F
i
n
a
n
c
e
C
o
m
p
a
n
i
e
s
421
27.5
A
u
d
i
t
P
r
o
c
e
d
u
r
e
s
a
n
d
R
e
p
o
r
t
i
n
g
[
C
l
a
u
s
e
3
(
xvi
)
(
b
)
]
421
I-31
C
O
N
T
E
N
T
S

31. P
A
G
E
27.6
I
n
t
e
r
p
r
e
t
a
t
i
o
n
o
f
r
e
q
u
i
r
e
m
e
n
t
s
o
f
C
l
a
u
s
e
3
(
xvi
)
(
c
)
-
W
h
e
t
h
e
r
t
h
e
c
o
m
p
a
n
y
i
s
a
C
o
r
e
I
n
v
e
s
t
m
e
n
t
C
o
m
p
a
n
y
421
27.6-1
C
o
r
e
I
n
v
e
s
t
m
e
n
t
C
o
m
p
a
n
y
(
C
I
C
)
-
D
e
fi
n
i
t
i
o
n
422
27.6-2
“
S
y
s
t
e
m
i
c
a
l
l
y
i
m
p
o
r
t
a
n
t
C
o
r
e
I
n
v
e
s
t
m
e
n
t
C
o
m
p
a
n
y
(
C
I
C
-
N
D
-
S
I
)
”
422
27.6-3
R
e
g
i
s
t
r
a
t
i
o
n
o
f
C
I
C
s
423
27.6-4
U
n
r
e
g
i
s
t
e
r
e
d
C
I
C
o
r
C
I
C
e
x
e
m
p
t
f
r
o
m
r
e
g
i
s
t
r
a
t
i
o
n
423
27.7
A
u
d
i
t
P
r
o
c
e
d
u
r
e
s
a
n
d
R
e
p
o
r
t
i
n
g
[
C
l
a
u
s
e
3
(
xvi
)
(
c
)
]
423
27.8
I
n
t
e
r
p
r
e
t
a
t
i
o
n
o
f
r
e
q
u
i
r
e
m
e
n
t
s
o
f
c
l
a
u
s
e
3
(
xvi
)
(
d
)
-
W
h
e
t
h
e
r
t
h
e
g
r
o
u
p
h
a
s
m
o
r
e
t
h
a
n
o
n
e
C
I
C
425
27.8-1
C
o
m
p
a
n
i
e
s
i
n
t
h
e
G
r
o
u
p
425
27.9
A
u
d
i
t
P
r
o
c
e
d
u
r
e
s
a
n
d
R
e
p
o
r
t
i
n
g
u
n
d
e
r
c
l
a
u
s
e
3
(
xvi
)
(
d
)
425
27.10
E
x
c
e
p
t
i
o
n
r
e
p
o
r
t
t
o
R
B
I
i
n
r
e
s
p
e
c
t
o
f
n
o
n
-
c
o
m
p
l
i
a
n
c
e
s
r
e
p
o
r
t
e
d
i
n
c
l
a
u
s
e
3
(
xvi
)
426
28
WHETHER COMPANY HAS INCURRED CASH LOSS
28.1
R
e
p
o
r
t
i
n
g
r
e
q
u
i
r
e
m
e
n
t
o
f
C
A
R
O
,
2
0
2
0
a
s
r
e
g
a
r
d
s
c
a
s
h
l
o
s
s
e
s 427
28.2
R
e
p
o
r
t
i
n
g
r
e
q
u
i
r
e
m
e
n
t
a
p
p
l
i
e
s
e
v
e
n
d
u
r
i
n
g
g
e
s
t
a
t
i
o
n
p
e
r
i
o
d
429
28.3
‘
C
a
s
h
L
o
s
s
’
i
n
t
h
e
c
a
s
e
o
f
a
c
o
m
p
a
n
y
p
r
e
p
a
r
i
n
g
i
t
s
fi
n
a
n
c
i
a
l
s
t
a
t
e
m
e
n
t
s
a
s
p
e
r
A
c
c
o
u
n
t
i
n
g
S
t
a
n
d
a
r
d
s
(
A
S
)
429
28.4
D
e
t
e
r
m
i
n
a
t
i
o
n
o
f
‘
c
a
s
h
l
o
s
s
’
i
n
c
a
s
e
o
f
a
c
o
m
p
a
n
y
p
r
e
p
a
r
i
n
g
i
t
s
fi
n
a
n
c
i
a
l
s
t
a
t
e
m
e
n
t
s
a
c
c
o
r
d
i
n
g
t
o
I
n
d
A
S
430
28.5
A
u
d
i
t
P
r
o
c
e
d
u
r
e
s
a
n
d
r
e
p
o
r
t
i
n
g
430
29
RESIGNATION OF STATUTORY AUDITORS
29.1
R
e
p
o
r
t
i
n
g
r
e
q
u
i
r
e
m
e
n
t
s
o
f
C
l
a
u
s
e
3
(
xvi
)
o
f
C
A
R
O
,
2
0
2
0
w
i
t
h
r
e
g
a
r
d
t
o
r
e
s
i
g
n
a
t
i
o
n
o
f
a
u
d
i
t
o
r
433
29.1-1
W
h
a
t
c
o
n
s
t
i
t
u
t
e
s
‘
r
e
s
i
g
n
a
t
i
o
n
’
o
f
a
u
d
i
t
o
r
?
433
29.1-2
D
u
t
i
e
s
o
f
a
u
d
i
t
o
r
w
h
o
r
e
s
i
g
n
s
433
29.1-3
C
o
m
p
l
i
a
n
c
e
s
b
y
l
i
s
t
e
d
c
o
m
p
a
n
i
e
s
i
f
a
u
d
i
t
o
r
r
e
s
i
g
n
s
435
C
O
N
T
E
N
T
S
I-32

32. P
A
G
E
29.1-4
D
u
t
i
e
s
o
f
i
n
c
o
m
i
n
g
s
t
a
t
u
t
o
r
y
a
u
d
i
t
o
r
w
h
e
n
p
r
e
d
e
c
e
s
s
o
r
a
u
d
i
t
o
r
h
a
s
r
e
s
i
g
n
e
d
435
29.2
A
u
d
i
t
P
r
o
c
e
d
u
r
e
s
a
n
d
R
e
p
o
r
t
i
n
g
[
C
l
a
u
s
e
3
(
xviii
)
]
435
30
MATERIAL GOING CONCERN UNCERTAINTY
30.1
R
e
p
o
r
t
i
n
g
r
e
q
u
i
r
e
m
e
n
t
s
o
f
C
A
R
O
,
2
0
2
0
w
i
t
h
r
e
s
p
e
c
t
t
o
m
a
t
e
r
i
a
l
g
o
i
n
g
c
o
n
c
e
r
n
u
n
c
e
r
t
a
i
n
t
y
438
30.1-1
“
F
i
n
a
n
c
i
a
l
a
s
s
e
t
s
”
a
n
d
“
F
i
n
a
n
c
i
a
l
l
i
a
b
i
l
i
t
i
e
s
”
439
30.2
A
u
d
i
t
P
r
o
c
e
d
u
r
e
s
a
n
d
R
e
p
o
r
t
i
n
g
[
C
l
a
u
s
e
3
(
xix
)
]
439
30.3
A
u
d
i
t
o
r
t
o
s
t
a
t
e
h
i
s
o
p
i
n
i
o
n
o
n
g
o
i
n
g
c
o
n
c
e
r
n
s
t
a
t
u
s
i
n
a
u
d
i
t
r
e
p
o
r
t
o
f
e
v
e
r
y
c
o
m
p
a
n
y
t
o
w
h
i
c
h
C
A
R
O
,
2
0
2
0
a
p
p
l
i
e
s
442
30.4
O
p
i
n
i
o
n
o
f
n
o
m
a
t
e
r
i
a
l
u
n
c
e
r
t
a
i
n
t
y
i
n
C
l
a
u
s
e
3
(
xix
)
i
s
n
o
t
a
g
u
a
r
a
n
t
e
e
a
s
t
o
g
o
i
n
g
c
o
n
c
e
r
n
s
t
a
t
u
s
o
f
C
o
.
442
30.5
A
u
d
i
t
o
r
’
s
d
u
t
i
e
s
i
f
m
a
t
e
r
i
a
l
u
n
c
e
r
t
a
i
n
t
y
e
x
i
s
t
s
442
30.6
S
t
a
n
d
a
r
d
o
f
a
u
d
i
t
i
n
g
S
A
5
7
0
g
o
i
n
g
c
o
n
c
e
r
n
443
31
TRANSFER OF UNSPENT CSR FUNDS
31.1
R
e
p
o
r
t
i
n
g
r
e
q
u
i
r
e
m
e
n
t
s
o
f
C
A
R
O
,
2
0
2
0
a
s
r
e
g
a
r
d
s
u
n
s
p
e
n
t
C
S
R
f
u
n
d
s
a
p
p
l
i
c
a
b
l
e
o
n
l
y
t
o
c
o
m
p
a
n
i
e
s
c
o
v
e
r
e
d
b
y
s
e
c
t
i
o
n
1
3
5
451
31.2
R
e
p
o
r
t
i
n
g
o
n
c
o
m
p
l
i
a
n
c
e
w
i
t
h
t
h
e
s
e
c
o
n
d
p
r
o
v
i
s
o
t
o
s
e
c
t
i
o
n
1
3
5
(
5
)
[
C
l
a
u
s
e
3
(
xx
)
(
a
)
]
451
31.3
R
e
p
o
r
t
i
n
g
o
n
c
o
m
p
l
i
a
n
c
e
w
i
t
h
s
e
c
t
i
o
n
1
3
5
(
6
)
a
s
r
e
g
a
r
d
s
t
r
a
n
s
f
e
r
o
f
u
n
s
p
e
n
t
C
S
R
a
m
o
u
n
t
r
e
l
a
t
i
n
g
t
o
o
n
g
o
i
n
g
p
r
o
j
e
c
t
s
[
C
l
a
u
s
e
3
(
xx
)
(
b
)
]
452
31.4
N
o
r
e
q
u
i
r
e
m
e
n
t
u
n
d
e
r
C
A
R
O
t
o
r
e
p
o
r
t
o
n
u
t
i
l
i
s
a
t
i
o
n
o
f
a
m
o
u
n
t
t
r
a
n
s
f
e
r
r
e
d
t
o
s
p
e
c
i
a
l
b
a
n
k
a
c
c
o
u
n
t
w
i
t
h
i
n
3
fi
n
a
n
c
i
a
l
y
e
a
r
s
452
31.5
A
u
d
i
t
P
r
o
c
e
d
u
r
e
s
a
n
d
R
e
p
o
r
t
i
n
g
[
C
l
a
u
s
e
3
(
xx
)
(
a
)
]
452
31.6
A
u
d
i
t
P
r
o
c
e
d
u
r
e
s
a
n
d
R
e
p
o
r
t
i
n
g
[
C
l
a
u
s
e
3
(
xx
)
(
b
)
]
455
I-33
C
O
N
T
E
N
T
S

33. P
A
G
E
32
REASONS TO BE STATED BY AUDITOR FOR QUALIFIED
OR ADVERSE REMARKS IN CARO REPORT
32.1
R
e
a
s
o
n
s
t
o
b
e
s
t
a
t
e
d
f
o
r
u
n
f
a
v
o
u
r
a
b
l
e
o
r
q
u
a
l
i
fi
e
d
a
n
s
w
e
r
s
[
P
a
r
a
4
(
1
)
o
f
C
A
R
O
,
2
0
2
0
]
458
32.2
W
h
e
r
e
a
u
d
i
t
o
r
i
s
u
n
a
b
l
e
t
o
e
x
p
r
e
s
s
o
p
i
n
i
o
n
o
n
a
n
y
m
a
t
t
e
r
,
t
h
a
t
f
a
c
t
a
n
d
t
h
e
r
e
a
s
o
n
s
a
r
e
a
l
s
o
t
o
b
e
s
t
a
t
e
d
[
P
a
r
a
4
(
2
)
o
f
C
A
R
O
,
2
0
2
0
]
458
DIVISION TWO
CARO REPORT ON CONSOLIDATED FINANCIAL
STATEMENTS UNDER CARO, 2020
33
QUALIFIED/ADVERSE REMARKS IN CARO REPORTS
OF COMPANIES INCLUDED IN CONSOLIDATED
FINANCIAL STATEMENTS
33.1
T
h
i
s
i
s
t
h
e
o
n
l
y
C
A
R
O
r
e
q
u
i
r
e
m
e
n
t
a
p
p
l
i
c
a
b
l
e
t
o
a
u
d
i
t
r
e
p
o
r
t
s
o
f
c
o
n
s
o
l
i
d
a
t
e
d
fi
n
a
n
c
i
a
l
s
t
a
t
e
m
e
n
t
s
462
33.2
C
l
a
u
s
e
a
p
p
l
i
c
a
b
l
e
t
o
a
u
d
i
t
r
e
p
o
r
t
o
n
c
o
n
s
o
l
i
d
a
t
e
d
fi
n
a
n
c
i
a
l
s
t
a
t
e
m
e
n
t
s
o
n
l
y
462
33.3
R
e
p
o
r
t
i
n
g
r
e
q
u
i
r
e
m
e
n
t
s
o
f
C
A
R
O
,
2
0
2
0
a
s
r
e
g
a
r
d
s
q
u
a
l
i
fi
e
d
/
a
d
v
e
r
s
e
r
e
m
a
r
k
s
i
n
C
A
R
O
r
e
p
o
r
t
s
o
f
c
o
m
p
a
n
i
e
s
i
n
c
l
u
d
e
d
i
n
c
o
n
s
o
l
i
d
a
t
e
d
fi
n
a
n
c
i
a
l
s
t
a
t
e
m
e
n
t
s
462
DIVISION THREE
CARO REPORTING UNDER CARO, 2016 (APPLICABLE
FOR FINANCIAL YEAR 2020-21)
34
APPLICABILITY OF CARO, 2016
34.1
C
A
R
O
,
2
0
1
6
,
s
h
a
l
l
a
p
p
l
y
t
o
a
u
d
i
t
r
e
p
o
r
t
f
o
r
fi
n
a
n
c
i
a
l
y
e
a
r
2
0
2
0
-
2
1
468
34.2
C
A
R
O
,
2
0
1
6
s
h
a
l
l
n
o
t
a
p
p
l
y
t
o
a
u
d
i
t
r
e
p
o
r
t
s
o
n
c
o
n
s
o
l
i
d
a
t
e
d
fi
n
a
n
c
i
a
l
s
t
a
t
e
m
e
n
t
s
468
34.3
C
o
m
p
a
n
i
e
s
t
o
w
h
i
c
h
C
A
R
O
,
2
0
1
6
a
p
p
l
i
e
s
468
34.3-1
E
x
e
m
p
t
i
o
n
t
o
p
r
i
v
a
t
e
l
i
m
i
t
e
d
c
o
m
p
a
n
i
e
s
f
r
o
m
C
A
R
O
,
2
0
1
6
469
C
O
N
T
E
N
T
S
I-34

34. P
A
G
E
35
FIXED ASSETS/PPE
35.1
P
r
o
p
e
r
r
e
c
o
r
d
s
s
h
o
w
i
n
g
f
u
l
l
p
a
r
t
i
c
u
l
a
r
s
,
i
n
c
l
u
d
i
n
g
q
u
a
n
t
i
t
a
t
i
v
e
d
e
t
a
i
l
s
a
n
d
s
i
t
u
a
t
i
o
n
o
f
fi
x
e
d
a
s
s
e
t
s
[
C
l
a
u
s
e
3
(
i
)
(
a
)
o
f
C
A
R
O
,
2
0
1
6
]
470
35.2
P
h
y
s
i
c
a
l
v
e
r
i
fi
c
a
t
i
o
n
o
f
fi
x
e
d
a
s
s
e
t
s
b
y
m
a
n
a
g
e
m
e
n
t
a
t
r
e
a
s
o
n
a
b
l
e
i
n
t
e
r
v
a
l
s
[
C
l
a
u
s
e
3
(
i
)
(
b
)
o
f
C
A
R
O
,
2
0
1
6
]
470
36
TITLE DEEDS OF IMMOVABLE PROPERTIES
36.1
R
e
q
u
i
r
e
m
e
n
t
s
u
n
d
e
r
c
l
a
u
s
e
3
(
i
)
(
c
)
o
f
C
A
R
O
,
2
0
1
6
471
36.2
I
n
t
e
r
p
r
e
t
a
t
i
o
n
o
f
r
e
q
u
i
r
e
m
e
n
t
s
472
36.2-1
W
h
e
t
h
e
r
C
l
a
u
s
e
3
(
i
)
(
c
)
a
p
p
l
i
e
s
o
n
l
y
t
o
i
m
m
o
v
a
b
l
e
p
r
o
p
e
r
t
i
e
s
i
n
c
l
u
d
e
d
u
n
d
e
r
t
h
e
h
e
a
d
‘
fi
x
e
d
a
s
s
e
t
s
’
/
P
P
E
472
36.2-2
I
m
m
o
v
a
b
l
e
P
r
o
p
e
r
t
y
473
36.2-3
T
i
t
l
e
D
e
e
d
s
473
36.3
A
u
d
i
t
p
r
o
c
e
d
u
r
e
s
/
a
u
d
i
t
c
h
e
c
k
l
i
s
t
473
36.4
D
o
c
u
m
e
n
t
a
t
i
o
n
t
o
b
e
m
a
i
n
t
a
i
n
e
d
474
36.5
S
a
m
p
l
e
d
r
a
f
t
s
o
f
c
o
m
m
e
n
t
s
u
n
d
e
r
c
l
a
u
s
e
3
(
i
)
(
c
)
475
37
INVENTORY
37.1
P
h
y
s
i
c
a
l
v
e
r
i
fi
c
a
t
i
o
n
o
f
i
n
v
e
n
t
o
r
y
b
y
m
a
n
a
g
e
m
e
n
t
a
t
r
e
a
s
o
n
a
b
l
e
i
n
t
e
r
v
a
l
s
a
n
d
a
d
j
u
s
t
m
e
n
t
o
f
m
a
t
e
r
i
a
l
d
i
s
c
r
e
p
a
n
c
i
e
s
[
C
l
a
u
s
e
3
(
ii
)
o
f
C
A
R
O
,
2
0
1
6
]
476
38
LOANS TO PARTIES COVERED UNDER SECTION 189
38.1
R
e
q
u
i
r
e
m
e
n
t
s
o
f
c
l
a
u
s
e
3
(
iii
)
478
38.2
L
o
a
n
s
478
38.2-1
‘
A
d
v
a
n
c
e
s
’
vis-a-vis
l
o
a
n
s
479
I-35
C
O
N
T
E
N
T
S

35. P
A
G
E
38.2-2
S
a
l
e
a
n
d
r
e
p
u
r
c
h
a
s
e
t
r
a
n
s
a
c
t
i
o
n
480
38.3
I
n
t
e
r
p
r
e
t
a
t
i
o
n
o
f
r
e
q
u
i
r
e
m
e
n
t
s
480
38.3-1
P
a
r
t
i
e
s
c
o
v
e
r
e
d
i
n
r
e
g
i
s
t
e
r
m
a
i
n
t
a
i
n
e
d
u
n
d
e
r
s
e
c
t
i
o
n
1
8
9
481
38.3-2
W
h
e
t
h
e
r
t
e
r
m
s
a
n
d
c
o
n
d
i
t
i
o
n
s
o
f
l
o
a
n
s
a
r
e
n
o
t
p
r
e
j
u
d
i
c
i
a
l
t
o
t
h
e
c
o
m
p
a
n
y
’
s
i
n
t
e
r
e
s
t
[
C
l
a
u
s
e
3
(
iii
)
(
a
)
o
f
C
A
R
O
,
2
0
1
6
]
485
38.3-3
W
h
e
t
h
e
r
r
e
p
a
y
m
e
n
t
s
c
h
e
d
u
l
e
s
t
i
p
u
l
a
t
e
d
[
C
l
a
u
s
e
3
(
iii
)
(
b
)
,
fi
r
s
t
l
i
m
b
]
486
38.3-4
R
e
g
u
l
a
r
i
t
y
o
f
r
e
p
a
y
m
e
n
t
s
o
r
r
e
c
e
i
p
t
s
[
C
l
a
u
s
e
3
(
iii
)
(
b
)
]
487
38.3-5
“
O
v
e
r
d
u
e
”
488
38.3-6
R
e
a
s
o
n
a
b
l
e
s
t
e
p
s
f
o
r
r
e
c
o
v
e
r
y
488
38.4
A
u
d
i
t
P
r
o
c
e
d
u
r
e
s
-
A
u
d
i
t
o
r
’
s
c
h
e
c
k
l
i
s
t
490
38.5
W
o
r
k
i
n
g
p
a
p
e
r
s
/
d
o
c
u
m
e
n
t
s
t
o
b
e
r
e
t
a
i
n
e
d 491
38.6
S
a
m
p
l
e
D
r
a
f
t
s
492
38.7
C
o
r
p
o
r
a
t
e
P
r
a
c
t
i
c
e
s
(
E
x
t
r
a
c
t
s
f
r
o
m
t
h
e
A
n
n
u
a
l
R
e
p
o
r
t
s
o
f
C
o
m
p
a
n
i
e
s
)
493
38.8
A
u
d
i
t
o
r
’
s
d
u
t
y
u
n
d
e
r
s
e
c
t
i
o
n
1
4
3
(
3
)
(
f
)
-
A
d
v
e
r
s
e
e
f
f
e
c
t
o
n
t
h
e
f
u
n
c
t
i
o
n
i
n
g
o
f
t
h
e
c
o
m
p
a
n
y
494
39
REPORTING ON COMPLIANCE WITH SECTIONS 185 AND
186 AS REGARDS LOANS, INVESTMENTS, GUARANTEES
AND SECURITIES
39.1
R
e
p
o
r
t
i
n
g
o
n
c
o
m
p
l
i
a
n
c
e
w
i
t
h
s
e
c
t
i
o
n
s
1
8
5
a
n
d
1
8
6
a
s
r
e
g
a
r
d
s
l
o
a
n
s
a
n
d
i
n
v
e
s
t
m
e
n
t
s
,
m
a
d
e
b
y
t
h
e
c
o
m
p
a
n
y
a
n
d
g
u
a
r
a
n
t
e
e
s
a
n
d
s
e
c
u
r
i
t
y
p
r
o
v
i
d
e
d
b
y
t
h
e
c
o
m
p
a
n
y
[
C
l
a
u
s
e
3
(
iv
)
o
f
C
A
R
O
,
2
0
1
6
]
496
40
ACCEPTANCE OF DEPOSITS BY COMPANY
40.1
R
e
p
o
r
t
i
n
g
o
n
c
o
m
p
l
i
a
n
c
e
s
i
n
r
e
s
p
e
c
t
o
f
d
e
p
o
s
i
t
s
a
c
c
e
p
t
e
d
b
y
t
h
e
c
o
m
p
a
n
y
[
C
l
a
u
s
e
3
(
v
)
o
f
C
A
R
O
,
2
0
1
6
]
497
C
O
N
T
E
N
T
S
I-36

36. P
A
G
E
41
MAINTENANCE OF COST RECORDS
41.1
R
e
p
o
r
t
i
n
g
o
n
m
a
i
n
t
e
n
a
n
c
e
o
f
c
o
s
t
r
e
c
o
r
d
s
[
C
l
a
u
s
e
3
(
vi
)
o
f
C
A
R
O
,
2
0
1
6
]
498
42
PAYMENT/NON-PAYMENT OF STATUTORY DUES
42.1
R
e
p
o
r
t
i
n
g
o
n
p
a
y
m
e
n
t
/
n
o
n
-
p
a
y
m
e
n
t
o
f
u
n
d
i
s
p
u
t
e
d
a
n
d
d
i
s
p
u
t
e
d
s
t
a
t
u
t
o
r
y
d
u
e
s
[
C
l
a
u
s
e
3
(
vii
)
(
a
)
/
3
(
vii
)
(
b )
] 499
43
DEFAULT IN REPAYMENT TO BANKS/
FIs/GOVT. DEBENTURE HOLDERS
43.1
R
e
q
u
i
r
e
m
e
n
t
s
o
f
c
l
a
u
s
e
3
(
viii
)
501
43.2
I
n
t
e
r
p
r
e
t
a
t
i
o
n
o
f
r
e
q
u
i
r
e
m
e
n
t
s
502
43.2-1
“
B
o
r
r
o
w
i
n
g
s
”
,
“
l
o
a
n
s
”
,
“
d
u
e
s
”
502
43.2-2
F
i
n
a
n
c
i
a
l
I
n
s
t
i
t
u
t
i
o
n
502
43.2-3
G
o
v
e
r
n
m
e
n
t
503
43.2-4
‘
D
e
f
a
u
l
t
’
503
43.2-5
R
e
p
o
r
t
i
n
g
o
n
d
e
f
a
u
l
t
s
503
43.3
A
u
d
i
t
p
r
o
c
e
d
u
r
e
s
-
A
u
d
i
t
o
r
’
s
c
h
e
c
k
l
i
s
t
504
43.4
D
o
c
u
m
e
n
t
a
t
i
o
n
-
A
u
d
i
t
w
o
r
k
i
n
g
p
a
p
e
r
s
t
o
b
e
r
e
t
a
i
n
e
d
504
43.5
S
a
m
p
l
e
D
r
a
f
t
s
o
f
C
o
m
m
e
n
t
s
[
C
l
a
u
s
e
3
(
viii
)
]
505
43.6
C
o
r
p
o
r
a
t
e
P
r
a
c
t
i
c
e
s
(
E
x
t
r
a
c
t
s
f
r
o
m
t
h
e
A
n
n
u
a
l
R
e
p
o
r
t
s
o
f
C
o
m
p
a
n
i
e
s
)
505
44
END USE OF MONIES RAISED BY WAY
OF IPO/FPO/TERM LOANS
44.1
R
e
p
o
r
t
i
n
g
o
n
t
h
e
e
n
d
-
u
s
e
o
f
m
o
n
i
e
s
r
a
i
s
e
d
b
y
w
a
y
o
f
I
P
O
/
F
P
O
/
T
e
r
m
L
o
a
n
s
[
C
l
a
u
s
e
3
(
ix
)
o
f
C
A
R
O
,
2
0
1
6
]
508
I-37
C
O
N
T
E
N
T
S

37. P
A
G
E
45
FRAUDS NOTICED/REPORTED
45.1
R
e
p
o
r
t
i
n
g
o
n
f
r
a
u
d
b
y
t
h
e
c
o
m
p
a
n
y
o
r
f
r
a
u
d
o
n
t
h
e
c
o
m
p
a
n
y
n
o
t
i
c
e
d
o
r
r
e
p
o
r
t
e
d
d
u
r
i
n
g
t
h
e
y
e
a
r
[
C
l
a
u
s
e
3
(
x
)
o
f
C
A
R
O
,
2
0
1
6
]
509
46
MANAGERIAL REMUNERATION
46.1
R
e
q
u
i
r
e
m
e
n
t
s
o
f
C
l
a
u
s
e
3
(
xi
)
511
46.1-1
I
n
t
e
r
p
r
e
t
a
t
i
o
n
o
f
r
e
q
u
i
r
e
m
e
n
t
s
511
46.2
A
p
p
l
i
c
a
b
i
l
i
t
y
o
f
t
h
i
s
r
e
q
u
i
r
e
m
e
n
t
511
46.3
M
a
n
a
g
e
r
i
a
l
r
e
m
u
n
e
r
a
t
i
o
n
-
D
e
fi
n
i
t
i
o
n
512
46.3-1
D
O
I
n
s
u
r
a
n
c
e
p
r
e
m
i
u
m
p
a
i
d
b
y
c
o
m
p
a
n
y
n
o
t
i
n
c
l
u
d
i
b
l
e
i
n
‘
m
a
n
a
g
e
r
i
a
l
r
e
m
u
n
e
r
a
t
i
o
n
’
512
46.3-2
S
i
t
t
i
n
g
f
e
e
s
n
o
t
e
x
c
e
e
d
i
n
g
t
h
e
l
i
m
i
t
s
p
e
c
i
fi
e
d
u
n
d
e
r
s
e
c
t
i
o
n
1
9
7
(
5
)
i
s
n
o
t
i
n
c
l
u
d
i
b
l
e
512
46.3-3
R
e
m
u
n
e
r
a
t
i
o
n
f
o
r
s
e
r
v
i
c
e
s
r
e
n
d
e
r
e
d
b
y
d
i
r
e
c
t
o
r
i
n
p
r
o
f
e
s
s
i
o
n
a
l
c
a
p
a
c
i
t
y
n
o
t
i
n
c
l
u
d
i
b
l
e
i
n
m
a
n
a
g
e
r
i
a
l
r
e
m
u
n
e
r
a
t
i
o
n
512
46.3-4
P
e
r
q
u
i
s
i
t
e
s
n
o
t
i
n
c
l
u
d
e
d
i
n
m
a
n
a
g
e
r
i
a
l
r
e
m
u
n
e
r
a
t
i
o
n
513
46.4
R
e
q
u
i
r
e
m
e
n
t
s
o
f
s
e
c
t
i
o
n
1
9
7
-
M
a
n
a
g
e
r
i
a
l
r
e
m
u
n
e
r
a
t
i
o
n
l
i
m
i
t
s
a
n
d
a
p
p
r
o
v
a
l
s
r
e
q
u
i
r
e
d
f
o
r
e
x
c
e
e
d
i
n
g
t
h
e
l
i
m
i
t
s
513
46.5
R
e
q
u
i
r
e
m
e
n
t
s
o
f
P
a
r
t
I
I
o
f
S
c
h
e
d
u
l
e
V
a
s
r
e
g
a
r
d
s
l
i
m
i
t
s
o
n
M
a
n
a
g
e
r
i
a
l
R
e
m
u
n
e
r
a
t
i
o
n
516
46.5-1
R
e
m
u
n
e
r
a
t
i
o
n
p
a
y
a
b
l
e
b
y
c
o
m
p
a
n
i
e
s
h
a
v
i
n
g
p
r
o
fi
t
s
516
46.5-2
R
e
m
u
n
e
r
a
t
i
o
n
p
a
y
a
b
l
e
b
y
c
o
m
p
a
n
i
e
s
h
a
v
i
n
g
n
o
p
r
o
fi
t
o
r
i
n
a
d
e
q
u
a
t
e
p
r
o
fi
t
[
S
e
c
t
i
o
n
I
I
o
f
P
a
r
t
I
I
o
f
S
c
h
e
d
u
l
e
V
]
516
46.5-3
R
e
m
u
n
e
r
a
t
i
o
n
p
a
y
a
b
l
e
b
y
c
o
m
p
a
n
i
e
s
h
a
v
i
n
g
n
o
p
r
o
fi
t
o
r
i
n
a
d
e
q
u
a
t
e
p
r
o
fi
t
w
i
t
h
o
u
t
C
e
n
t
r
a
l
G
o
v
e
r
n
m
e
n
t
a
p
p
r
o
v
a
l
i
n
c
e
r
t
a
i
n
s
p
e
c
i
a
l
c
i
r
c
u
m
s
t
a
n
c
e
s
519
46.5-4
R
e
m
u
n
e
r
a
t
i
o
n
p
a
y
a
b
l
e
t
o
a
m
a
n
a
g
e
r
i
a
l
p
e
r
s
o
n
i
n
t
w
o
c
o
m
p
a
n
i
e
s
520
46.6
P
r
o
v
i
s
i
o
n
s
A
p
p
l
i
c
a
b
l
e
t
o
P
a
r
t
s
I
a
n
d
I
I
o
f
S
c
h
e
d
u
l
e
V
[
P
a
r
t
I
I
I
o
f
S
c
h
e
d
u
l
e
V
]
521
C
O
N
T
E
N
T
S
I-38

38. P
A
G
E
46.7
A
u
d
i
t
o
r
’
s
d
u
t
y
w
h
e
r
e
p
a
y
m
e
n
t
o
f
m
a
n
a
g
e
r
i
a
l
r
e
m
u
n
e
r
a
t
i
o
n
i
s
n
o
t
i
n
a
c
c
o
r
d
a
n
c
e
w
i
t
h
S
e
c
t
i
o
n
1
9
7
a
n
d
S
c
h
e
d
u
l
e
V
521
47
REPORTING ON COMPLIANCES BY NIDHI COMPANY
47.1
R
e
p
o
r
t
i
n
g
o
n
c
o
m
p
l
i
a
n
c
e
s
b
y
N
i
d
h
i
c
o
m
p
a
n
y
[
C
l
a
u
s
e
3
(
xii
)
o
f
C
A
R
O
,
2
0
1
6
]
522
48
RELATED PARTY TRANSACTIONS
48.1
R
e
p
o
r
t
i
n
g
o
n
c
o
m
p
l
i
a
n
c
e
s
a
n
d
d
i
s
c
l
o
s
u
r
e
s
o
f
r
e
l
a
t
e
d
p
a
r
t
y
t
r
a
n
s
a
c
t
i
o
n
s
(
R
P
T
s
)
[
C
l
a
u
s
e
3
(
xiii
)
o
f
C
A
R
O
,
2
0
1
6
]
523
49
PRIVATE PLACEMENT/PREFERENTIAL
ALLOTMENT OF SHARES/FCDs/PCDs
49.1
R
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p
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t
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C
l
a
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e
3
(
xiv
)
o
f
C
A
R
O
,
2
0
1
6
]
524
50
NON-CASH TRANSACTIONS INVOLVING DIRECTORS OR
CONNECTED PERSONS
50.1
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3
(
xv
)
o
f
C
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O
,
2
0
1
6
]
525
51
REGISTRATION OF NBFC UNDER
SECTION 45-IA OF RBI ACT, 1934
51.1
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3
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,
2
0
1
6
]
526
I-39
C
O
N
T
E
N
T
S

39. P
A
G
E
APPENDICES
u SCHEDULE III OF COMPANIES ACT, 2013 529
u SCHEDULE V OF COMPANIES ACT, 2013 634
u COMPANIES (AUDITOR'S REPORT) ORDER, 2020 644
u COMPANIES (AUDITOR'S REPORT) ORDER, 2016 651
u RELEVANT PROVISION OF COMPANIES ACT, 2013 655
u MCA ORDERS DATED 24-3-2020/17-12-2020 660
C
O
N
T
E
N
T
S
I-40

40. PROPERTY, PLANT AND EQUIPMENT
CLAUSE 3(i)(a)(A), 3(i)(b) AND 3(i)(d) OF CARO, 2020
(i)(a) (A) whether the company is maintaining proper records
showing full particulars, including quantitative details
and situation of Property, Plant and Equipment;
(B) whether the company is maintaining proper records
showing full particulars of intangible assets;
(b) whether these Property, Plant and Equipment have been
physically verified by the management at reasonable
intervals; whether any material discrepancies were noticed
on such verification and if so, whether the same have been
properly dealt with in the books of account;
** ** **
(d) whether the company has revalued its Property, Plant and
Equipment (including Right of Use assets) or intangible
assets or both during the year and, if so, whether the
revaluation is based on the valuation by a Registered
Valuer; specify the amount of change, if change is 10% or
more in the aggregate of the net carrying value of each
class of Property, Plant and Equipment or intangible
assets;
SYSTEMATIC ANALYSIS OF CLAUSE 3(i)(a)(A), 3(i)(b) and 3(i)(d)
(A) Matters of fact
(
a
)
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?
3
62

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[
See Para 1.3-1
]
63
C
H
.
3
:
P
R
O
P
E
R
T
Y
,
P
L
A
N
T
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Q
U
I
P
M
E
N
T
Cl. 3(i)(a)(A), 3(i)(b) 3(i)(d)

42. (D)Comparisonofreportingrequirementswithcorrespondingrequirements
in CARO, 2016
CARO, 2020
Requirement
Corresponding
CARO, 2016
requirement
Change
Clause 3(i)(a)(A)
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e
d
e
t
a
i
l
s
a
n
d
s
i
t
u
a
t
i
o
n
o
f
Property, Plant and
Equipment
Clause 3(i)(a)
w
h
e
t
h
e
r
t
h
e
c
o
m
p
a
n
y
i
s
m
a
i
n
t
a
i
n
i
n
g
p
r
o
p
e
r
r
e
c
o
r
d
s
s
h
o
w
i
n
g
f
u
l
l
p
a
r
t
i
c
u
l
a
r
s
,
i
n
c
l
u
d
i
n
g
q
u
a
n
t
i
t
a
t
i
v
e
d
e
t
a
i
l
s
a
n
d
s
i
t
u
a
t
i
o
n
o
f
fixed assets
R
e
f
e
r
e
n
c
e
t
o
“
f
i
x
e
d
a
s
s
e
t
s
”
r
e
p
l
a
c
e
d
b
y
r
e
f
e
r
e
n
c
e
t
o
“
P
r
o
p
-
e
r
t
y
,
P
l
a
n
t
a
n
d
E
q
u
i
p
m
e
n
t
”
s
i
n
c
e
R
e
v
i
s
e
d
A
c
c
o
u
n
t
i
n
g
S
t
a
n
d
a
r
d
(
A
S
)
1
0
(
a
p
p
l
i
c
a
b
l
e
f
r
o
m
F
Y
2
0
1
6
-
1
7
)
,
r
e
p
l
a
c
e
s
t
h
e
n
o
m
e
n
c
l
a
t
u
r
e
“
f
i
x
e
d
a
s
s
e
t
s
”
w
i
t
h
“
P
r
o
p
e
r
t
y
,
P
l
a
n
t
a
n
d
E
q
u
i
p
-
m
e
n
t
”
.
T
h
e
t
e
r
m
‘
F
i
x
e
d
A
s
s
e
t
s
’
c
o
v
e
r
e
d
i
n
t
a
n
g
i
b
l
e
a
s
s
e
t
s
a
l
s
o
.
P
P
E
c
o
v
e
r
s
o
n
l
y
t
a
n
g
i
b
l
e
a
s
s
e
t
s
.
C
l
a
u
s
e
3
(
i
)
(
a
)
(
A
)
o
f
C
A
R
O
,
2
0
2
0
c
o
v
e
r
s
o
n
l
y
t
a
n
g
i
b
l
e
a
s
s
e
t
s
w
h
i
l
e
C
l
a
u
s
e
3
(
i
)
(
a
)
o
f
C
A
R
O
,
2
0
1
6
c
o
v
e
r
e
d
b
o
t
h
t
a
n
g
i
b
l
e
a
n
d
i
n
t
a
n
g
i
b
l
e
a
s
s
e
t
s
.
P
r
o
p
e
r
r
e
c
o
r
d
s
o
f
i
n
t
a
n
g
i
b
l
e
a
s
s
e
t
s
a
r
e
t
o
b
e
r
e
p
o
r
t
e
d
u
p
o
n
i
n
a
s
e
p
a
-
r
a
t
e
c
l
a
u
s
e
i.e.
C
l
a
u
s
e
3
(
i
)
(
a
)
(
B
)
Clause 3(i)(b)
w
h
e
t
h
e
r
t
h
e
s
e
Property,
PlantandEquipment
h
a
v
e
b
e
e
n
p
h
y
s
i
c
a
l
l
y
v
e
r
i
fi
e
d
b
y
t
h
e
m
a
n
a
g
e
m
e
n
t
a
t
r
e
a
-
s
o
n
a
b
l
e
i
n
t
e
r
v
a
l
s
;
w
h
e
t
h
e
r
a
n
y
m
a
t
e
r
i
a
l
d
i
s
c
r
e
p
a
n
c
i
e
s
w
e
r
e
n
o
t
i
c
e
d
o
n
s
u
c
h
v
e
r
i
-
fi
c
a
t
i
o
n
a
n
d
i
f
s
o
,
w
h
e
t
h
e
r
t
h
e
s
a
m
e
h
a
v
e
b
e
e
n
p
r
o
p
-
e
r
l
y
d
e
a
l
t
w
i
t
h
i
n
t
h
e
b
o
o
k
s
o
f
a
c
c
o
u
n
t
.
Clause 3(i)(b)
w
h
e
t
h
e
r
t
h
e
s
e
fixed as-
sets
h
a
v
e
b
e
e
n
p
h
y
s
i
c
a
l
-
l
y
v
e
r
i
fi
e
d
b
y
t
h
e
m
a
n
-
a
g
e
m
e
n
t
a
t
r
e
a
s
o
n
a
b
l
e
i
n
t
e
r
v
a
l
s
;
w
h
e
t
h
e
r
a
n
y
m
a
t
e
r
i
a
l
d
i
s
c
r
e
p
a
n
c
i
e
s
w
e
r
e
n
o
t
i
c
e
d
o
n
s
u
c
h
v
e
r
i
fi
c
a
t
i
o
n
a
n
d
i
f
s
o
,
w
h
e
t
h
e
r
t
h
e
s
a
m
e
h
a
v
e
b
e
e
n
p
r
o
p
e
r
l
y
d
e
a
l
t
w
i
t
h
i
n
t
h
e
b
o
o
k
s
o
f
a
c
c
o
u
n
t
.
R
e
f
e
r
e
n
c
e
t
o
“
f
i
x
e
d
a
s
s
e
t
s
”
r
e
p
l
a
c
e
d
b
y
r
e
f
e
r
e
n
c
e
t
o
“
P
r
o
-
p
e
r
t
y
,
P
l
a
n
t
a
n
d
E
q
u
i
p
m
e
n
t
”
s
i
n
c
e
R
e
v
i
s
e
d
A
c
c
o
u
n
t
i
n
g
S
t
a
n
d
a
r
d
(
A
S
)
1
0
(
a
p
p
l
i
c
a
b
l
e
f
r
o
m
F
Y
2
0
1
6
-
1
7
)
,
r
e
p
l
a
c
e
s
t
h
e
n
o
m
e
n
c
l
a
t
u
r
e
“
f
i
x
e
d
a
s
s
e
t
s
”
w
i
t
h
“
P
r
o
p
e
r
t
y
,
P
l
a
n
t
a
n
d
E
q
u
i
p
-
m
e
n
t
”
.
O
t
h
e
r
w
i
s
e
,
n
o
c
h
a
n
g
e
Clause 3(i)(d)
W
h
e
t
h
e
r
t
h
e
c
o
m
p
a
n
y
h
a
s
r
e
v
a
l
u
e
d
i
t
s
P
r
o
p
e
r
t
y
,
P
l
a
n
t
a
n
d
E
q
u
i
p
m
e
n
t
(
i
n
c
l
u
d
i
n
g
R
i
g
h
t
o
f
U
s
e
a
s
s
e
t
s
)
o
r
i
n
t
a
n
g
i
b
l
e
a
s
s
e
t
s
o
r
b
o
t
h
d
u
r
i
n
g
t
h
e
y
e
a
r
a
n
d
,
I
f
s
o
,
w
h
e
t
h
e
r
r
e
v
a
l
u
a
t
i
o
n
i
s
b
a
s
e
d
o
n
t
h
e
v
a
l
u
a
t
i
o
n
b
y
a
r
e
g
i
s
t
e
r
e
d
v
a
l
u
e
r
;
s
p
e
c
i
f
y
t
h
e
a
m
o
u
n
t
o
f
c
h
a
n
g
e
,
i
f
c
h
a
n
g
e
i
s
1
0
%
o
r
m
o
r
e
i
n
------------
N
e
w
r
e
q
u
i
r
e
m
e
n
t
r
e
g
a
r
d
i
n
g
r
e
p
o
r
t
i
n
g
o
n
r
e
v
a
l
u
a
t
i
o
n
o
f
P
P
E
o
r
i
n
t
a
n
g
i
b
l
e
a
s
s
e
t
s
Cl. 3(i)(a)(A), 3(i)(b) 3(i)(d)
D
I
V
.
1
:
C
A
R
O
R
E
P
O
R
T
I
N
G
U
N
D
E
R
C
A
R
O
,
2
0
2
0
64

43. CARO, 2020
Requirement
Corresponding
CARO, 2016
requirement
Change
t
h
e
a
g
g
r
e
g
a
t
e
o
f
t
h
e
n
e
t
c
a
r
r
y
i
n
g
v
a
l
u
e
o
f
e
a
c
h
c
l
a
s
s
o
f
P
r
o
p
e
r
t
y
,
P
l
a
n
t
a
n
d
E
q
u
i
p
m
e
n
t
o
r
i
n
t
a
n
g
i
b
l
e
a
s
s
e
t
s
Comparison of reporting requirements under Clause 3(i) - Fixed Assets
and Clause 3(ii) Inventories
A
c
o
m
p
a
r
i
s
o
n
o
f
t
h
e
r
e
p
o
r
t
i
n
g
r
e
q
u
i
r
e
m
e
n
t
s
o
f
C
l
a
u
s
e
3
(
i
)
a
n
d
C
l
a
u
s
e
3
(
ii
)
i
s
g
i
v
e
n
i
n
t
h
e
T
a
b
l
e
b
e
l
o
w
:
Sr.
No.
Matters to be commented upon Whether applicable
to fixed assets under
Clause 3(
i
)
Whether applicable
to Inventories under
Clause 3(
i
i
)
1
.
M
a
i
n
t
e
n
a
n
c
e
o
f
p
r
o
p
e
r
r
e
c
o
r
d
s
Y
e
s
Y
e
s
2
.
W
h
e
t
h
e
r
p
h
y
s
i
c
a
l
l
y
v
e
r
i
fi
e
d
b
y
m
a
n
a
g
e
m
e
n
t
a
t
r
e
a
s
o
n
a
b
l
e
i
n
t
e
r
v
a
l
s
Y
e
s
Y
e
s
3
.
A
d
e
q
u
a
c
y
o
f
p
h
y
s
i
c
a
l
v
e
r
i
fi
c
a
t
i
o
n
p
r
o
c
e
d
u
r
e
s
N
o
Y
e
s
4
.
M
a
t
e
r
i
a
l
d
i
s
c
r
e
p
a
n
c
i
e
s
n
o
t
i
c
e
d
o
n
p
h
y
s
i
c
a
l
v
e
r
i
fi
c
a
t
i
o
n
-
w
h
e
t
h
e
r
p
r
o
-
p
e
r
l
y
d
e
a
l
t
w
i
t
h
i
n
t
h
e
b
o
o
k
s
o
f
a
c
c
o
u
n
t
Y
e
s
Y
e
s
3.1 Property, plant and equipment
(
A
S
)
1
0
Property, Plant and Equipment
d
e
fi
n
e
s
t
h
e
t
e
r
m
‘
P
r
o
p
e
r
t
y
,
P
l
a
n
t
a
n
d
E
q
u
i
p
m
e
n
t
’
a
s
u
n
d
e
r
:
P
r
o
p
e
r
t
y
,
p
l
a
n
t
a
n
d
e
q
u
i
p
m
e
n
t
a
r
e
t
a
n
g
i
b
l
e
i
t
e
m
s
t
h
a
t
:
(
a
)
a
r
e
h
e
l
d
f
o
r
u
s
e
i
n
t
h
e
p
r
o
d
u
c
t
i
o
n
o
r
s
u
p
p
l
y
o
f
g
o
o
d
s
o
r
s
e
r
v
i
c
e
s
,
f
o
r
r
e
n
t
a
l
t
o
o
t
h
e
r
s
,
o
r
f
o
r
a
d
m
i
n
i
s
t
r
a
t
i
v
e
p
u
r
p
o
s
e
s
;
a
n
d
(
b
)
a
r
e
e
x
p
e
c
t
e
d
t
o
b
e
u
s
e
d
d
u
r
i
n
g
m
o
r
e
t
h
a
n
a
p
e
r
i
o
d
o
f
t
w
e
l
v
e
m
o
n
t
h
s
.
I
n
d
A
S
1
6
Property, Plant and Equipment
d
e
fi
n
e
s
t
h
e
t
e
r
m
‘
P
r
o
p
e
r
t
y
,
P
l
a
n
t
a
n
d
E
q
u
i
p
m
e
n
t
’
a
s
u
n
d
e
r
:
Property, plant and equipment
a
r
e
t
a
n
g
i
b
l
e
i
t
e
m
s
t
h
a
t
:
(
a
)
a
r
e
h
e
l
d
f
o
r
u
s
e
i
n
t
h
e
p
r
o
d
u
c
t
i
o
n
o
r
s
u
p
p
l
y
o
f
g
o
o
d
s
o
r
s
e
r
v
i
c
e
s
,
f
o
r
r
e
n
t
a
l
t
o
o
t
h
e
r
s
,
o
r
f
o
r
a
d
m
i
n
i
s
t
r
a
t
i
v
e
p
u
r
p
o
s
e
s
;
a
n
d
(
b
)
a
r
e
e
x
p
e
c
t
e
d
t
o
b
e
u
s
e
d
d
u
r
i
n
g
m
o
r
e
t
h
a
n
o
n
e
p
e
r
i
o
d
.
T
h
u
s
,
i
n
t
a
n
g
i
b
l
e
a
s
s
e
t
s
a
s
d
e
fi
n
e
d
i
n
(
A
S
)
2
6
o
r
I
n
d
A
S
3
8
a
r
e
n
o
t
c
o
v
e
r
e
d
u
n
d
e
r
P
P
E
.
P
P
E
c
o
v
e
r
s
o
n
l
y
t
a
n
g
i
b
l
e
a
s
s
e
t
s
.
65
C
H
.
3
:
P
R
O
P
E
R
T
Y
,
P
L
A
N
T
E
Q
U
I
P
M
E
N
T
Cl. 3(i)(a)(A), 3(i)(b) 3(i)(d)

44. A
c
c
o
r
d
i
n
g
t
o
t
h
e
G
u
i
d
a
n
c
e
N
o
t
e
,
t
h
e
f
o
l
l
o
w
i
n
g
i
t
e
m
s
a
r
e
a
l
s
o
t
o
b
e
c
o
n
s
i
d
-
e
r
e
d
f
o
r
r
e
p
o
r
t
i
n
g
u
n
d
e
r
C
l
a
u
s
e
3
(
i
)
(
a
)
(
A
)
t
h
o
u
g
h
t
h
e
s
e
i
t
e
m
s
a
r
e
c
o
v
e
r
e
d
b
y
A
S
/
I
n
d
A
S
o
t
h
e
r
t
h
a
n
A
S
1
0
/
I
n
d
A
S
1
6
:
u
r
i
g
h
t
o
f
u
s
e
(
R
O
U
)
a
s
s
e
t
s
c
o
v
e
r
e
d
u
n
d
e
r
I
n
d
A
S
1
1
6
,
“
L
e
a
s
e
s
”
w
h
e
r
e
t
h
e
a
u
d
i
t
e
e
-
c
o
m
p
a
n
y
,
u
n
d
e
r
a
l
e
a
s
e
a
g
r
e
e
m
e
n
t
,
o
b
t
a
i
n
s
t
h
e
r
i
g
h
t
t
o
u
s
e
a
n
a
s
s
e
t
.
u
i
n
v
e
s
t
m
e
n
t
p
r
o
p
e
r
t
y
(
a
s
d
e
fi
n
e
d
u
n
d
e
r
I
n
d
A
S
4
0
,
I
n
v
e
s
t
m
e
n
t
P
r
o
p
-
e
r
t
y
)
a
n
d
u
n
o
n
-
c
u
r
r
e
n
t
a
s
s
e
t
s
h
e
l
d
f
o
r
s
a
l
e
(
a
s
d
e
fi
n
e
d
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n
d
e
r
I
n
d
A
S
1
0
5
,
N
o
n
-
c
u
r
r
e
n
t
A
s
s
e
t
s
H
e
l
d
f
o
r
S
a
l
e
a
n
d
D
i
s
c
o
n
t
i
n
u
e
d
O
p
e
r
a
t
i
o
n
s
)
A
c
l
a
s
s
o
f
p
r
o
p
e
r
t
y
,
p
l
a
n
t
a
n
d
e
q
u
i
p
m
e
n
t
i
s
a
g
r
o
u
p
i
n
g
o
f
a
s
s
e
t
s
o
f
a
s
i
m
i
l
a
r
n
a
t
u
r
e
a
n
d
u
s
e
i
n
o
p
e
r
a
t
i
o
n
s
o
f
a
n
e
n
t
e
r
p
r
i
s
e
.
T
h
e
f
o
l
l
o
w
i
n
g
a
r
e
e
x
a
m
p
l
e
s
o
f
s
e
p
a
r
a
t
e
c
l
a
s
s
e
s
:
(
a
)
l
a
n
d
;
(
b
)
l
a
n
d
a
n
d
b
u
i
l
d
i
n
g
s
;
(
c
)
m
a
c
h
i
n
e
r
y
;
(
d
)
s
h
i
p
s
;
(
e
)
a
i
r
c
r
a
f
t
;
(
f
)
m
o
t
o
r
v
e
h
i
c
l
e
s
;
(
g
)
f
u
r
n
i
t
u
r
e
a
n
d
fi
x
t
u
r
e
s
;
(
h
)
o
f
fi
c
e
e
q
u
i
p
m
e
n
t
;
a
n
d
(
i
)
b
e
a
r
e
r
p
l
a
n
t
s
.
3.1-1 PPE covers ‘bearer plants’ also
T
h
e
t
e
r
m
‘
P
r
o
p
e
r
t
y
,
P
l
a
n
t
a
n
d
E
q
u
i
p
m
e
n
t
’
c
o
v
e
r
s
b
e
a
r
e
r
p
l
a
n
t
s
a
l
s
o
.
Bearer plant is a plant that
(a) is used in the production or supply of agricultural produce;
(b) isexpectedtobearproduceformorethanaperiodoftwelvemonths;
and
(c) has a remote likelihood of being sold as agricultural produce,
except for incidental scrap sales.
T
h
e
f
o
l
l
o
w
i
n
g
a
r
e
n
o
t
b
e
a
r
e
r
p
l
a
n
t
s
:
(
i
)
p
l
a
n
t
s
c
u
l
t
i
v
a
t
e
d
t
o
b
e
h
a
r
v
e
s
t
e
d
a
s
a
g
r
i
c
u
l
t
u
r
a
l
p
r
o
d
u
c
e
(
f
o
r
e
x
a
m
p
l
e
,
t
r
e
e
s
g
r
o
w
n
f
o
r
u
s
e
a
s
l
u
m
b
e
r
)
;
(
ii
)
p
l
a
n
t
s
c
u
l
t
i
v
a
t
e
d
t
o
p
r
o
d
u
c
e
a
g
r
i
c
u
l
t
u
r
a
l
p
r
o
d
u
c
e
w
h
e
n
t
h
e
r
e
i
s
m
o
r
e
t
h
a
n
a
r
e
m
o
t
e
l
i
k
e
l
i
h
o
o
d
t
h
a
t
t
h
e
e
n
t
i
t
y
w
i
l
l
a
l
s
o
h
a
r
v
e
s
t
a
n
d
s
e
l
l
t
h
e
p
l
a
n
t
a
s
a
g
r
i
c
u
l
t
u
r
a
l
p
r
o
d
u
c
e
,
o
t
h
e
r
t
h
a
n
a
s
i
n
c
i
d
e
n
t
a
l
s
c
r
a
p
s
a
l
e
s
Cl. 3(i)(a)(A), 3(i)(b) 3(i)(d)
D
I
V
.
1
:
C
A
R
O
R
E
P
O
R
T
I
N
G
U
N
D
E
R
C
A
R
O
,
2
0
2
0
66

45. (
f
o
r
e
x
a
m
p
l
e
,
t
r
e
e
s
t
h
a
t
a
r
e
c
u
l
t
i
v
a
t
e
d
b
o
t
h
f
o
r
t
h
e
i
r
f
r
u
i
t
a
n
d
t
h
e
i
r
l
u
m
b
e
r
)
;
a
n
d
(
iii
)
a
n
n
u
a
l
c
r
o
p
s
(
f
o
r
e
x
a
m
p
l
e
,
m
a
i
z
e
a
n
d
w
h
e
a
t
)
.
W
h
e
n
b
e
a
r
e
r
p
l
a
n
t
s
a
r
e
n
o
l
o
n
g
e
r
u
s
e
d
t
o
b
e
a
r
p
r
o
d
u
c
e
t
h
e
y
m
i
g
h
t
b
e
c
u
t
d
o
w
n
a
n
d
s
o
l
d
a
s
s
c
r
a
p
,
f
o
r
e
x
a
m
p
l
e
,
f
o
r
u
s
e
a
s
fi
r
e
w
o
o
d
.
S
u
c
h
i
n
c
i
d
e
n
t
a
l
s
c
r
a
p
s
a
l
e
s
w
o
u
l
d
n
o
t
p
r
e
v
e
n
t
t
h
e
p
l
a
n
t
f
r
o
m
s
a
t
i
s
f
y
i
n
g
t
h
e
d
e
fi
n
i
t
i
o
n
o
f
a
b
e
a
r
e
r
p
l
a
n
t
.
Bearer plants are accounted for in the same way as self-constructed items of
property, plant and equipment before they are in the location and condition
necessarytobecapableofoperatinginthemannerintendedbymanagement.
Consequently, references to ‘construction’ in this Standard should be read
as covering activities that are necessary to cultivate the bearer plants before
they are in the location and condition necessary to be capable of operating
in the manner intended by management.
3.1-2 PPE acquired under finance/operating lease
P
P
E
a
c
q
u
i
r
e
d
u
n
d
e
r
fi
n
a
n
c
i
a
l
l
e
a
s
e
a
r
e
c
o
v
e
r
e
d
[
See
p
a
r
a
3
4
(
c
)
o
f
t
h
e
G
u
i
d
a
n
c
e
N
o
t
e
o
n
C
A
R
O
,
2
0
1
6
]
b
u
t
n
o
t
a
s
s
e
t
s
a
c
q
u
i
r
e
d
u
n
d
e
r
o
p
e
r
a
t
i
n
g
l
e
a
s
e
.
(
A
s
p
e
r
A
S
-
1
9
,
a
s
s
e
t
s
a
c
q
u
i
r
e
d
u
n
d
e
r
o
p
e
r
a
t
i
n
g
l
e
a
s
e
w
i
l
l
n
o
t
b
e
r
e
c
-
o
g
n
i
z
e
d
a
s
a
s
s
e
t
s
i
n
t
h
e
b
o
o
k
s
o
f
a
c
c
o
u
n
t
)
.
3.1-3 Is project under sale PPE or current asset ?
T
h
e
A
c
c
o
u
n
t
i
n
g
S
t
a
n
d
a
r
d
s
B
o
a
r
d
(
A
S
B
)
h
a
s
o
p
i
n
e
d
t
h
a
t
p
r
o
j
e
c
t
u
n
d
e
r
s
a
l
e
w
h
i
c
h
w
a
s
o
r
i
g
i
n
a
l
l
y
t
r
e
a
t
e
d
a
s
a
P
P
E
w
o
u
l
d
c
o
n
t
i
n
u
e
t
o
b
e
s
o
t
r
e
a
t
e
d
e
v
e
n
i
f
i
t
i
s
u
n
d
e
r
s
a
l
e
a
n
d
w
i
l
l
n
o
t
,
t
h
e
r
e
f
o
r
e
,
b
e
c
l
a
s
s
i
fi
e
d
a
s
a
c
u
r
r
e
n
t
a
s
s
e
t
.
H
o
w
e
v
e
r
,
i
f
a
n
e
n
t
e
r
p
r
i
s
e
i
s
a
d
e
a
l
e
r
o
f
p
r
o
j
e
c
t
s
,
t
h
e
n
t
h
e
p
r
o
j
e
c
t
u
n
d
e
r
s
a
l
e
w
o
u
l
d
b
e
a
n
i
n
v
e
n
t
o
r
y
a
n
d
w
i
l
l
b
e
c
l
a
s
s
i
fi
e
d
a
s
a
c
u
r
r
e
n
t
a
s
s
e
t
a
n
d
w
o
u
l
d
b
e
c
o
v
e
r
e
d
b
y
p
a
r
a
3
(
ii
)
o
f
t
h
e
O
r
d
e
r
r
a
t
h
e
r
t
h
a
n
p
a
r
a
3
(
i
)
.
3.2 Reporting Requirements of CARO, 2020 as regards Property,
Plant and Equipment (PPE)
A
u
d
i
t
o
r
i
s
r
e
q
u
i
r
e
d
t
o
r
e
p
o
r
t
t
h
e
f
o
l
l
o
w
i
n
g
m
a
t
t
e
r
s
r
e
g
a
r
d
i
n
g
P
P
E
:
(
a
)
W
h
e
t
h
e
r
c
o
m
p
a
n
y
i
s
m
a
i
n
t
a
i
n
i
n
g
p
r
o
p
e
r
r
e
c
o
r
d
o
f
P
P
E
i
t
e
m
s
[
p
a
r
a
3
(
i
)
(
a
)
(
A
)
]
.
(
See paras 3.3
t
o
3.3-6
)
(
b
)

W
h
e
t
h
e
r
m
a
n
a
g
e
m
e
n
t
h
a
s
c
o
n
d
u
c
t
e
d
p
h
y
s
i
c
a
l
v
e
r
i
fi
c
a
t
i
o
n
o
f
P
P
E
[
C
l
a
u
s
e
3
(
i
)
(
b
)
]
.
(
See para 3.4
)

W
h
e
t
h
e
r
t
h
e
f
r
e
q
u
e
n
c
y
/
p
e
r
i
o
d
i
c
i
t
y
o
f
p
h
y
s
i
c
a
l
v
e
r
i
fi
c
a
t
i
o
n
i
s
r
e
a
s
o
n
a
b
l
e
(
r
e
a
s
o
n
a
b
l
e
i
n
t
e
r
v
a
l
s
)
[
C
l
a
u
s
e
3
(
i
)
(
b
)
]
.
(
See para
3.4-3
)
(
c
)

W
h
e
t
h
e
r
a
n
y
m
a
t
e
r
i
a
l
d
i
s
c
r
e
p
a
n
c
i
e
s
w
e
r
e
n
o
t
i
c
e
d
o
n
p
h
y
s
i
c
a
l
v
e
r
i
fi
c
a
t
i
o
n
[
C
l
a
u
s
e
3
(
i
)
(
b
)
]
.
(
See para 3.5
)
67
C
H
.
3
:
P
R
O
P
E
R
T
Y
,
P
L
A
N
T
E
Q
U
I
P
M
E
N
T
Cl. 3(i)(a)(A), 3(i)(b) 3(i)(d)

46. 
W
h
e
t
h
e
r
t
h
e
s
a
m
e
h
a
v
e
b
e
e
n
p
r
o
p
e
r
l
y
d
e
a
l
t
w
i
t
h
i
n
t
h
e
b
o
o
k
s
o
f
a
c
c
o
u
n
t
[
C
l
a
u
s
e
3
(
i
)
(
b
)
]
.
(
See para 3.5
)
(
d
)
W
h
e
t
h
e
r
t
h
e
c
o
m
p
a
n
y
h
a
s
r
e
v
a
l
u
e
d
i
t
s
P
P
E
(
i
n
c
l
u
d
i
n
g
R
i
g
h
t
o
f
U
s
e
a
s
s
e
t
s
)
o
r
i
n
t
a
n
g
i
b
l
e
a
s
s
e
t
s
o
r
b
o
t
h
d
u
r
i
n
g
t
h
e
y
e
a
r
a
n
d
,
I
f
s
o
,

W
h
e
t
h
e
r
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3
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[
See Para 3.6
]
3.2-1 Do these requirements apply to CWIP (i.e., capital work-in-prog-
ress)?
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3.2-2 If any PPE item has been obtained free of cost as a Government
grant, in Clause 3(i) applicable to it ?
Y
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s
.
3.3 “Proper Records” [Clause 3(i)(a)(A)]
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Property, Plant and Equipment”.
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68

47. 3.3-1 Clause 3(i)(a)(A) of the Order does not require the auditor to
comment on records maintained for intangible assets
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[
See Chapter 4
]
3.3-2 What is meant by ‘proper records’ ?
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;
69
C
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.
3
:
P
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P
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Cl. 3(i)(a)(A), 3(i)(b) 3(i)(d)

48. Rs. 1495 | USD 54
AUTHOR : SRINIVASAN ANAND G.
PUBLISHER : TAXMANN
DATE OF PUBLICATION : JULY 2021
EDITION : 8TH EDITION
ISBN NO : 9788195371433
NO. OF PAGES : 752
ORDER NOW
CARO 2020
Description
This book provides a para-wise commentary on Companies (Auditor’s Report) Order. It
is a complete guide on the applicability and the matters that need to be reported by an
Auditor on CARO.
This book is divided into three divisions:
u CARO Reporting under CARO, 2020 (Applicable from Financial Year 2021-22)
u CARO Report on Consolidated Financial Statements under CARO, 2020
u CARO Reporting under CARO, 2016 (Applicable for Financial Year 2021-22)
This book will be helpful for Auditors
The Present Publication is the 8th Edition, amended up to 30th June 2021, authored by CA
Srinivasan Anand G., with the following noteworthy features:
u [FAQs Case Studies]
n CARO 2016
n CARO 2020
u [Amended Schedule II] Related disclosure requirements
u [Clause-wise Ready Reckoner] on CARO 2020
u Review of earlier versions of CARO to do a quick comparison(s)
u [In a Nushell] CARO 2020
u Relevant Provisions of Companies Act, 2013