(8) Provisions and contingencies
The Company recognizes provisions when a
present obligation (legal or constructive) as a
result of a past event exists and it is probable
that an outflow of resources embodying economic
benefits will be required to settle such obligation
and the amount of such obligation can be reliably
estimated. If the effect of time value of money is
material, provisions are discounted using a current
pre-tax rate that reflects, when appropriate, the
risks specific to the liability. When discounting
is used, the increase in the provision due to the
passage of time is recognized as a finance cost.
A disclosure for a contingent liability is made when
there is a possible obligation or a present obligation
that may, but probably will not require an outflow
of resources embodying economic benefits or the
amount of such obligation cannot be measured
reliably. When there is a possible obligation or a
present obligation in respect of which likelihood of
outflow of resources embodying economic benefits
is remote, no provision or disclosure is made.
(9) Employee Benefits
Short-term employee benefits
All employee benefits payable wholly within twelve
months of rendering the service are classified
as short-term employee benefits and they are
recognized in the period in which the employee
renders the related service. The Company
recognizes the undiscounted amount of short-term
employee benefits expected to be paid in exchange
for services rendered as a liability (accrued
expense) after deducting any amount already paid.
Post-employment benefits
(i) Defined contribution plans
Defined contribution plans are employee
state insurance scheme and Government
administered pension fund scheme for all
applicable employees.
Recognition and measurement of defined
contribution plans:
The Company recognises contribution payable to
a defined contribution plan as an expense in the
Statement of profit and loss when the employees
render services to the Company during the
reporting period. If the contributions payable for
services received from employees before the
reporting date exceeds the contributions already
paid, the deficit payable is recognized as a liability
after deducting the contribution already paid. If the
contribution already paid exceeds the contribution
due for services received before the reporting date,
the excess is recognized as an asset to the extent
that the prepayment will lead to, for example, a
reduction in future payments or a cash refund.
(ii) Defined benefits plans
Gratuity scheme
Gratuity is a post-employment benefit
and is a defined benefit plan. The cost of
providing defined benefits is determined
using the Projected Unit Credit method with
actuarial valuations being carried out at each
reporting date. The defined benefit obligations
recognized in the Balance sheet represent the
present value of the defined benefit obligations
as reduced by the fair value of plan assets,
if any. Any defined benefit asset (negative
defined benefit obligations resulting from
this calculation) is recognized representing
the present value of available refunds and
reductions in future contributions to the plan.
Recognition and measurement of defined
benefit plans
All expenses represented by current service cost,
past service cost, if any, and net interest on the
defined benefit liability / (asset) are recognized in
the Statement of profit and loss. Re-measurements
of the net defined benefit liability / (asset) comprising
actuarial gains and losses and the return on the
plan assets (excluding amounts included in net
interest on the net defined benefit liability/asset),
are recognized in Other Comprehensive Income.
Such re-measurements are not reclassified to the
Statement of profit and loss in the subsequent
periods.
The Company does not present the above liability/
(asset) as current and non-current in the Balance
sheet as per the principles of Division III of Schedule
III to the Act as per MCA's Notification dated 11th
October, 2018.
(10) Lease accounting
The Company, as a lessee, recognizes a Right-of-
Use (RoU) asset and a lease liability for its leasing
arrangements, if the contract conveys the right to
control the use of an identified asset.
The contract conveys the right to control the use
of an identified asset, if it involves the use of an
identified asset and the Company has substantially
all the economic benefits from use of the asset and
has right to direct the use of the identified asset. The
cost of the RoU asset shall comprise of the amount
of the initial measurement of the lease liability
adjusted for any lease payments made at or before
the commencement date plus any initial direct
costs incurred. The RoU asset is subsequently
measured at cost less any accumulated
depreciation, accumulated impairment losses, if
any and adjusted for any remeasurement of the
lease liability. The RoU asset is depreciated using
the straight-line method from the commencement
date over the shorter of lease term or useful life of
RoU asset.
The Company measures the lease liability at
the present value of the lease payments that
are not paid at the commencement date of the
lease. The lease payments are discounted using
the interest rate implicit in the lease, if that rate
can be readily determined. If that rate cannot be
readily determined, the Company uses incremental
borrowing rate.
For short-term and low value leases, the Company
recognizes the lease payments as an operating
expense on a straight-line basis over the lease
term.
(11) Borrowing Costs
Borrowing cost includes interest, amortization
of ancillary costs incurred in connection with
the arrangement of borrowings and exchange
differences arising from foreign currency borrowings
to the extent they are regarded as an adjustment to
the interest cost. Borrowing costs, if any, directly
attributable to the acquisition, construction or
production of an asset that necessarily takes
a substantial period of time to get ready for its
intended use or sale are capitalized, if any. All
other borrowing costs are expensed in the period in
which they occur.
(12) Events after reporting date
Where events occurring after the Balance sheet
date provide evidence of conditions that existed at
the end of the reporting period, the impact of such
events is adjusted within the financial statements.
Otherwise, events after the Balance sheet date of
material size or nature are only disclosed.
(13) Impairment of non-financial assets
The Company assesses, at each reporting date,
whether there is an indication that an asset may
be impaired. If any indication exists, or when
annual impairment testing for an asset is required,
the Company estimates the asset's recoverable
amount. An asset's recoverable amount is the
higher of an asset's or Cash-Generating Unit's
(CGU) fair value less costs of disposal and its value
in use. Recoverable amount is determined for an
individual asset, unless the asset does not generate
cash inflows that are largely independent of those
from other assets or groups of assets. When the
carrying amount of an asset or CGU exceeds
its recoverable amount, the asset is considered
impaired and is written down to its recoverable
amount.
In assessing the value in use, the estimated future
cash flows are discounted to their present value
using a pre-tax discount rate that reflects current
market assessments of the time value of money
and the risks specific to the asset. In determining
fair value less costs of disposal, recent market
transactions are taken into account. If no such
transactions can be identified, an appropriate
valuation model is used. These calculations are
corroborated by valuation multiples, quoted share
prices for publicly traded companies or other
available fair value indicators.
For assets excluding goodwill, an assessment is
made at each reporting date to determine whether
there is an indication that previously recognised
impairment losses no longer exist or have
decreased. If such indication exists, the Company
estimates the asset's or CGU's recoverable amount.
A previously recognised impairment loss is reversed
only if there has been a change in the assumptions
used to determine the asset's recoverable amount
since the last impairment loss was recognised. The
reversal is limited so that the carrying amount of the
asset does not exceed its recoverable amount, nor
exceed the carrying amount that would have been
determined, net of depreciation, had no impairment
loss been recognised for the asset in prior years.
Such reversal is recognised in the statement
of profit or loss unless the asset is carried at a
revalued amount, in which case, the reversal is
treated as a revaluation increase.
(14) Earnings per share
Basic earnings per share is calculated by dividing
the net profit or loss for the period attributable to
equity shareholders (after deducting attributable
taxes) by the weighted-average number of
equity shares outstanding during the period.
The weighted-average number of equity shares
outstanding during the period is adjusted for events
including a bonus issue.
For the purpose of calculating diluted earnings per
share, the net profit or loss for the period attributable
to equity shareholders and the weighted-average
number of shares outstanding during the period
are adjusted for the effects of all dilutive potential
equity shares.
(15) Accounting and reporting of information for
Operating Segments
Operating segments are those components of the
business whose operating results are regularly
reviewed by the chief operating decision making
body in the Company to make decisions for
performance assessment and resource allocation.
The reporting of segment information is the same
as provided to the management for the purpose
of the performance assessment and resource
allocation to the segments. Segment accounting
policies are in line with the accounting policies of
the Company.
2 (C). Recent pronouncements
The Ministry of Corporate Affairs (“MCA”) notifies
new standards or amendments to the existing
standards under the Companies (Indian Accounting
Standards) Rules, as issued from time to time.
For the year ended March 31, 2026, there are no
new Indian Accounting Standards or amendments
thereto notified by the MCA which are applicable to
the Company for the first time and have a material
impact on its standalone financial statements.
The Company has evaluated all amendments
to the existing standards issued by the MCA and
concluded that such amendments do not have
any significant impact on its standalone financial
statements.
Terms and rights attached to equity shares
Equity Shares: The Company has issued one class of equity shares having face value of Rs. 10/- per share. Each
shareholder is eligible for one vote per share held.
The dividend proposed by the Board of Directors, if any, is subject to the approval of the shareholders in the ensuing
Annual General Meeting, except in case of Interim Dividend. In the event of liquidation, the equity shareholders are
eligible to receive the remaining assets of the Company after distribution of all preferential amounts, in proportion
to their shareholding.
The shareholders have all other rights as available to the Equity Shareholders as per the provisions of Companies
Act, 2013 read together with the Memorandum of Association and Articles of Association of the Company, as
applicable.
Note 3 : Disclosure pursuant to Note no. S(f) of Division III of Schedule III to the Companies Act, 2013
(i) Swallow Associates LLP is directly holding more than 50% of total paid up share capital of the Company.
Note 4 : Disclosure pursuant to Note no. S(g) of Division III of Schedule III to the Companies Act, 2013
Capital Management
The objective of Company's Capital Management is to ensure that the investment's are made to enhance share
holder value and results in healthy capital ratio, growth and continuity of business. No changes have been made to
the objectives, policies and processes from the previous years.
Nature and purpose of each reserve:
General reserve
General reserve is created from time to time by way of transfer profits from Retained earnings for appropriation
purposes. General reserve is created by a transfer from one component of equity to another and is not an item of
other comprehensive income.
Retained earnings
Retained earnings are the profits that the Company has earned till date, less any transfer to General reserve.
Statutory reserves
The Company is required to create a reserve in accordance with the provisions of Section 45-IC of the Reserve
Bank of India Act, 1934. Accordingly 20% of the profits after tax for the year is transferred to this reserve at the end
of every reporting period.
Other Comprehensive Income (OCI)
This represents the cumulative gains and losses arising on the revaluation of financial instruments measured at fair
value through other comprehensive income, under an irrevocable option, net of amounts reclassified to Retained
earnings when such assets are disposed off, if any.
Remeasurement gains and losses arising from experience adjustments and changes in actuarial assumptions are
recognised directly in other comprehensive income.
Undisclosed Income
There are no transactions which are not recorded in the books of accounts that has been surrendered or
disclosed as income during the year in the tax assessment under the Income Tax Act, 1961 (such as, search or
survey or any other relevant provisions of the Income Tax Act, 1961).
Details of Crypto Currency or Virtual Currency
The Company has not traded or invested in Crypto currency or Virtual currency during the year.
25 Employee benefits expenses
(a) Defined benefits plans - Gratuity (unfunded)
Gratuity plan is a defined benefit plan that provides for lump sum gratuity payment to employees made at the
time of their exit by the way of retirement (on superannuation or otherwise), death or disability. The benefits
are defined on the basis of their final salary and period of service and such benefits paid under the plan is not
subject to the ceiling limit specified in the Payment of Gratuity Act, 1972. Liability as on the Balance Sheet date
is provided based on actuarial valuation done by a certified actuary using projected unit credit method.
(b) Fair value hierarchy
The Group determines fair values of its financial instruments according to the following
hierarchy:
Level 1: Valuation based on quoted market price: Financial instruments with quoted prices for identical
instruments in active markets that the Company can access at the measurement date.
Level 2: Valuation based on using observable inputs: Financial instruments with quoted prices for similar
instruments in active markets or quoted prices for identical or similar instruments in inactive markets and
financial instruments valued using models where all significant inputs are observable.
(c) Fair value of assets and liabilities measured at cost/amortised cost
The carrying amount of financial assets and financial liabilities measured at amortised cost are a reasonable
approximation of their fair values since the Company does not anticipate that the carrying amount would
be significantly different from the values that would be eventually received or settled. Management
assessed that fair values of cash and cash equivalents, other bank balances, other financial assets and
other financial liabilities approximate their carrying amounts of these instruments.
30 Disclosure pursuant to Ind-AS 7, Statement of Cash Flows :Changes in liabilities arising from financing
activities - Nil31 Financial risk management
The Company is a Non-Deposit taking Non-Banking Financial Company registered with the Reserve Bank
of India (the ‘RBI') (classified as Middle Layer). On account of it's business activities it is exposed to various
financial risks associated with financial products such as credit or default risk, market risk, interest rate risk,
liquidity risk and inflationary risk. However, the Company has a robust financial risk management system in
place to identify, evaluate, manage and mitigate various risks associated with its financial products to ensure
that desired financial objectives are met. The Company's senior management is responsible for establishing
and monitoring the risk management framework within its overall risk management objectives and strategies.
Such risk management strategies and objectives are established to identify and analyse potential risks faced
by the Company, set and monitor appropriate risk limits and controls, periodically review the changes in market
conditions and assess risk management performance.
This risk is common to all investors who invest in bonds and debt instruments and it refers to a situation
where a particular bond issuer is unable to make the expected principal payments, interest rate payments,
or both. Similarly, a lender bears the risk that the borrower may default in the payment of contractual
interest or principal on its debt obligations, or both. The entity continuously monitors defaults of customers
and other counterparties and incorporates this information into its credit risk controls.
Financial instruments
Risk concentration is minimized by investing in highly rated, investment in debt instruments. These
investments are reviewed by the Board of Directors on a regular basis.
The Group has categorised all its financial assets at low credit risks on account of no past trends of
defaults by any parties. Accordingly, no provision for expected credit loss (ECL) is considered necessary,
as the risk of default is insignificant.
(b) Market risk:
Market risk is a form of systematic risk associated with the day-to-day fluctuation in the market prices of
shares and securities and such market risk affects all securities and investors in the same manner. These
daily price fluctuations follows its own broad trends and cycles and are more news and transaction driven
rather than fundamentals and many a times, it may affect the returns from an investment. Market risks majorly
comprises of two types - interest rate risk and other price risk, such as equity price risk and commodity risk.
Financial instruments affected by market risks include borrowings and investments.
(i) Price risk
Price risk is the risk that the fair value of a financial instrument will fluctuate due to changes in
market traded price. It arises from financial assets such as investments in equity instruments, bonds,
mutual funds etc. The Company is exposed to price risk arising mainly from investments carried at
fair value through FVTPL or FVTOCI which are valued using quoted prices in active markets (level
1 investments). A sensitivity analysis demonstrating the impact of change in market prices of these
instruments from the prices existing as at the reporting date is given below:
Liquidity refers to the readiness of the Company to sell and realise its financial assets. Liquidity risk is
one of the most critical risk factors for Companies which is into the business of investments in shares and
securities. It is the risk of not being able to realise the true price of a financial asset, or is not being able
to sell the financial asset at all because of non-availability of buyers. Unwillingness to lend or restricted
lending by Banks and Financial Institutions may also lead to liquidity concerns for the entities.
The Company maintains a well-diversified portfolio of investments in shares and securities which are
saleable at any given point of time. A dedicated team of market experts are monitoring the markets on a
continuous basis, which advises the management for timely purchase or sale of securities. The Company
is currently having a mix of both short-term and long-term investments. The management ensures to
manage it's cash flows and asset liability patterns to ensure that the financial obligations are satisfied in
timely manner.
The following table shows the remaining contractual maturities of financial liabilities at the reporting date.
The amounts reported are on gross and undiscounted basis.
For disclosures pursuant to master direction - RBI that enables the market participants to make an
informed judgment about the soundness of its liquidity risk management framework and liquidity position,
refer note no 34.
32 Capital management
For the purpose of Company's capital management, capital includes issued equity share capital, other equity
reserves and borrowed capital less cash and cash equivalents. The primary objective of capital management
is to maintain an efficient capital structure to reduce the cost of capital, support corporate expansion strategies
and to maximize shareholder's value.
The entity manages its capital structure and makes adjustments in light of changes in economic conditions and
the requirements of the financial covenants. To maintain or adjust the capital structure, the entity may adjust
the dividend payment to shareholders, return capital to shareholders or issue new shares. The entity monitors
capital using a gearing ratio, which is net debt divided by total capital plus net debt. The entity's policy is to keep
an optimum gearing ratio. The entity includes within net debt, interest bearing loans and borrowings less cash
and cash equivalents.
Following table summarizes the capital structure of the Company.
C) Details of financing of parent Company products
No disclosures required.
D) Details of Single Borrower Limit (SBL)/Group Borrower Limit (GBL) exceeded by the NBFC
There are no instances of exceeding the single and group borrowing limit by the Company during the
current and previous year.
E) Unsecured Advances
The Company does not have any unsecured advances for which intangible securities such as charge
over rights, license, authority, etc. has been taken.
5 Miscellaneous
A) Registration obtained from other financial sector regulators
The Company does not have any registrations obtained from other financial sector regulators.
B) Related Party Transaction
Refer note 26
C) Ratings assigned by credit rating agencies and
migration of ratings during the year
The Company has not obtained credit ratings from any agencies during the year.
D) Remuneration of Directors
Details relating to remuneration of directors are disclosed in note 26.
E) Management
Details relating to management discussion and analysis forms part of the annual report.
F) Net Profit or Loss for the period, prior period items and changes in accounting policies
There are no prior period items and changes in accounting policies during the year.
G) Revenue Recognition
There are no circumstances in which revenue recognition has been postponed.
H) Consolidated Financial Statements (CFS)
The consolidated financial statement has been prepared in accordance with Indian Accounting
Standards notified under section 133 of the Companies Act 2013 (“The Act”), read together with
the Companies (Indian Accounting Standards) Rules, 2015 as amended from time to time (‘Ind
AS') read with other relevant provisions of the Act; issued by RBI and the regulatory guidance
on implementation of Ind AS notified by the RBI vide notification dated 13 March 2020. The said
consolidated Financial statement forms part of the Annual Report.
13 Restructured accounts for the year ended March 31, 2026: Not applicable14 Provision under prudential norms of income recognition, asset classification and provisioning (IRACP)
as at March 31,2026: Not applicable
15 Liquidity Risk Management: Refer Note no. 31(c). Liquidity Risk
16 Sectoral exposure: Nil17 Intra-group exposures: Nil
18 Unhedged foreign currency exposure : The Company do not have any Unhedged foreign currency exposure
in Current year & previous year.
19 Related Party Disclosures: Details of all related party disclosures are given in note 26
20 Disclosure of Complaints: a) No Complaints has been received during the Current year & previous year.
b) Top five grounds of complaints received by the NBFCs from customers- Not
Applicable
21 Disclosures relating to Corporate Governance Report containing composition and category of directors,
shareholding of non-executive directors, etc: - Details relating to Corporate Governance Report containing
composition and category of directors, shareholding of non-executive directors etc are covered under Corporate
Governance Report, which forms part of the Annual Report.
22 Disclosure on modified opinion, if any, expressed by auditors, its impact on various financial items and views of
management on audit qualifications: - The Auditors has not expressed any modified opinion during the current
financial year ended 31 March 2026.
23 Disclosures relating to items of income and expenditure of exceptional nature - During the financial year 2024¬
2025, the company sold its entire 100% stake in a step down wholly owned subsidiary to another company.
This transaction is classified as exceptional in nature due to its one-time and significant impact on the financial
results. There are no such instance during the Financial Year 2025-26.
24 Disclosures relating to breaches in terms of covenants in respect of loans availed by the Company or debt
securities issued by the Company including incidence/s of default -There are no such instance during the
Financial Year 2025-26.
25 Disclosures relating to Divergence in asset classification and provisioning above a certain threshold to be
decided by the Reserve Bank: -There are no such instance during the Financial Year 2025-26.
26 Loan to Directors, Senior officer and relatives of Director - Nil
27 Funding Concentration based on significant counterparty on borrowings : Not applicable
28 Top 20 large deposits (amount in ? lakhs and % of total deposits) - Not applicable
29 Top 10 borrowings - Not applicable
30 Funding Concentration based on significant instrument / product
32 Institutional set-up for Liquidity Risk Management
The Board of Directors holds overall responsibility for overseeing the management of all risks, including liquidity
risk, arising from the Company's business operations. It formulates and approves the relevant policies and
strategies, and regularly reviews their implementation either directly or through designated committees. To
support this, the Board has constituted a Risk Management Committee (RMC) comprising select members of
the Board and Senior Management, as detailed in the Terms of Reference outlined in the Corporate Governance
section of the Annual Report. Additionally, an Asset Liability Management Committee (ALCO), consisting of
members from the Senior Management, has been established in accordance with its Terms of Reference. This
Committee, in coordination with the RMC, specifically oversees the implementation of the Company's Liquidity
Risk Management Framework
37 On 23rd April, 2024, the Company's wholly-owned subsidiary, Instant Holdings Limited (IHL) has entered into a
MOU to sell its entire shareholding in its step-down subsidiary, Sudarshan Electronics and TV Limited (SETVL),
inter alia to conculsion of a Share Purchase Agrrement (SPA). The SPA has since been entered into, on 07th
May, 2024. Post the aforesaid SPA, SETVL ceased to be a subsidiary of IHL and the Company.
38 Based on the information available with the Company and has been relied upon by the auditors, none of the
suppliers have confirmed to be registered under "The Micro, Small and Medium Enterprises Development
('MSMED') Act, 2006". Accordingly, no disclosure relating to principal amounts unpaid as at the period ended
31st March, 2026 together with interest paid/payable are required to be furnished.
39 No significant adjusting event occurred between balance sheet date and the date of the approval of these
standalone financial statements by the Board of Directors requiring adjustments on disclosures.
40 Segment reporting
As per the requirement of Ind AS 108, Operating Segments, based on evaluation of financial information for
allocation of resources and assessing performance, the Group identified as single segments, i.e., holding and
investing with focus on earning income through dividends, interest and gains from investments and operates in
India. Accordingly, there are no separate reportable segments as per the Standard.
41 Enhancing Accountability and Transparency: Implementation of Audit Trail
The company had implemented an audit trail system within our company's software which has impact on books
of accounts with effect from 1st April 2023. This implementation underscores our commitment to transparency,
accountability, and data integrity. Audit trail has been implemented for all transactions recorded in the software
throughout the year. By capturing and documenting critical events and activities within our systems, we ensure
a comprehensive record that enhances security, facilitates compliance, and supports effective decision-making.
In addition, audit trail data is preserved in the system as per statutory requirement for record retention. The
company's dedication to maintain a robust audit trail reflects ongoing efforts to uphold the highest standards of
governance and security across all aspects of business operations.
42 Backup Schedule and Data Preservation
The company follows a well-defined backup schedule and data preservation protocol to ensure the integrity
and availability of critical information assets. Regular and systematic backups are conducted to protect against
potential data loss or corruption. This proactive approach ensures that vital data remains secure and accessible
in the event of unforeseen incidents.
43 On November 21, 2025, the Government of India notified the four Labour Codes, namely the Code on
Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020, and the Occupational
Safety, Health and Working Conditions Code, 2020, thereby consolidating 29 existing labour laws.
Pursuant to the implementation of the aforesaid Codes, the Company has reassessed its employee
benefit obligations in accordance with Ind AS 19 - Employee Benefits, including the impact of
restructuring of employee compensation with effect from March 1, 2026. Based on such assessment, the
Company has recognized an incremental expense of ?9.84 lakhs for the year ended March 31, 2026.
The aforesaid impact, being not material, has been recognized in the standalone Statement of Profit
and Loss under “Employee Benefits Expense” and has not been presented as a separate line item.
The Company will continue to evaluate the impact of any further rules / clarifications issued by the appropriate
authorities and will account for the same, if any, in the period in which such changes become effective.
44 Other Regulatory Information :
(i) The Company does not have any Benami property, where any proceeding has been initiated or pending
against the Company for holding any Benami property.
(ii) The Company does not have any transactions with struck off Companies.
(iii) The company has complied with the number of layers prescribed under clause (87) of section 2 of the Act
read with Companies (Restriction on number of Layers) Rules, 2017.
(iv) The Company has not advanced or given loan or invested funds to any other person(s) or entity(ies),
including foreign entities (Intermediaries) with the understanding that the Intermediary shall:
(a) Directly or indirectly lend or invest in other persons or entities identified in any manner whatsoever by or
on behalf of the company (Ultimate Beneficiaries) or
(b) Provide any guarantee, security or the like to or on behalf of the Ultimate Beneficiaries.
(v) The Company has not received any fund from any person(s) or entity(ies), including foreign entities
(Funding Party) with the understanding (whether recorded in writing or otherwise) that the company shall:
(a) Directly or indirectly lend or invest in other persons or entities identified in any manner whatsoever by or
on behalf of the Funding Party (Ultimate Beneficiaries) or
(b) Provide any guarantee, security or the like on behalf of the Ultimate Beneficiaries.
(vi) The Company does not have any such transaction which is not recorded in the books of accounts that has
been surrendered or disclosed as income during the year in the tax assessments under the Income Tax
Act, 1961 (such as, search or survey or any other relevant provisions of the Income Tax Act, 1961.
(vii) The Company has not been declared as wilful defaulter by any bank or financial institution or other lender.
(viii) There are no charges or satisfaction yet to be registered with ROC beyond the statutory period.
45 Amount shown as ? 0.00 represents amount below ? 500 (Rupees Five Hundred).
46 Figures or the previous year have been regrouped wherever necessary.
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