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Integrated Annual Report 2021-22

Independent Auditor’s Report

To the Members of Tata Chemicals Limited Basis for Opinion
We conducted our audit in accordance with the Standards
Report on the Audit of the Standalone Financial
Statements on Auditing (SAs) specified under Section 143(10) of the Act.
Our responsibilities under those SAs are further described in
Opinion the Auditor’s Responsibilities for the Audit of the Standalone
We have audited the Standalone Financial Statements of Financial Statements section of our report. We are independent
Tata Chemicals Limited (the “Company”), which comprise of the Company in accordance with the Code of Ethics issued
the Standalone Balance Sheet as at March 31, 2022, and the by the Institute of Chartered Accountants of India together with
Standalone Statement of Profit and Loss (including Other the ethical requirements that are relevant to our audit of the
Comprehensive Income), Standalone Statement of Changes Standalone Financial Statements under the provisions of the Act
in Equity and Standalone Statement of Cash Flows for the year and the Rules thereunder, and we have fulfilled our other ethical
then ended, and notes to the Standalone Financial Statements, responsibilities in accordance with these requirements and the
including a summary of significant accounting policies and other Code of Ethics. We believe that the audit evidence obtained by us
explanatory information (hereinafter referred to as “Standalone is sufficient and appropriate to provide a basis for our opinion on
Financial Statements”) . the Standalone Financial Statements.
In our opinion and to the best of our information and according
to the explanations given to us, the aforesaid Standalone Financial Key Audit Matters
Statements give the information required by the Companies Act, Key audit matters are those matters that, in our professional
2013 (“Act”) in the manner so required and give a true and fair view judgment, were of most significance in our audit of the Standalone
in conformity with the accounting principles generally accepted Financial Statements of the current period. These matters were
in India, of the state of affairs of the Company as at March 31, addressed in the context of our audit of the Standalone Financial
2022, and its profit and Other Comprehensive Income, Changes in Statements as a whole, and in forming our opinion thereon, and
Equity and its Cash Flows for the year ended on that date. we do not provide a separate opinion on these matters.

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