c) The Company had issued fully paid bonus shares in the ratio of 1:199 during the financial year 2021-22 vide shareholder's approval dated 21/02/2022. The Company has not issued any shares for consideration other than cash or made buy back during the five years immediately preceding the date as at which the Balance sheet is prepared.

NOTE NO. 24 : CONTINGENT LIABILITY AND CAPITAL COMMITMENT

Contigent Liabilities and Captial Commitments as on March 31, 2024 is NIL (March 31, 2023: NIL)

30 In our opinion, all current assets appearing in the Balance Sheet as at March 31, 2024 have a value on realisation in the ordinary course of the Company’s business at least equal to the amount at which they are stated in the balance sheet.

31 No proceeding has been initiated or pending against the Company for holding any benami property under the Benami Transactions (Prohibition) Act,1988 (us of 1988) an rules made thereunder.

32 Disclosure on Revaluation of property, plant and equipment and intangible assets from Registered Valuers is not applicable to company.

33 The Company has not been declared a wilful defaulter by any bank or financial institution or other lender.

During the year, the Company has not entered into any material transaction with companies struck off under Section 248 of the Companies Act,

³⁴ 2013 or Section 560 of Companies Act, 1956.

35 The Company does not have any charges or satisfaction which is yet to be registered with Registrar of Companies beyond the statutory period.

36 The Company has not traded or invested in Crypto currency or virtual currency during the financial year.

37 There are no transactions recorded in books of account reflecting surrender/ disclosure of income in the assessment under Income Tax Act, 1961.

38 No Dividend is declared and paid during the current financial year.

39 There have been no events after the reporting date that require disclosure in these financial statements.

40 Corporate Social Responsibility (CSR) - Provision of section 135 read with schedule VII of the Companies Act, 2013 are not applicable

41 The Company has not advanced or loaned or invested funds to any other persons or entities including foreign entities (Intermediaries) with the understanding that the intermediary shall

(i) Directly or indirectly lend or invest in other persons or entities identified in any manner whatsoever by or on behalf othe company (ultimate Beneficiaries)

(ii) Provide any guarantee, security or the like to or on behalf of the Ultimate Beneficiaries

42 The company has not received any fund from any persons or entity, including foreign entities with the understanding that the company shall

(i) Directly or indirectly lend or invest in other persons or entities identified in any manner whatsoever by or on behalf othe company (ultimate Beneficiaries)

(ii) Provide any guarantee, security or the like to or on behalf of the Ultimate Beneficiaries