Page 194 - Tata Chemical Annual Report_2022-2023

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Integrated Report Statutory Reports Financial Statements
Financial Statements
Statutory Reports
Integrated Report
Corporate Governance Report Standalone
PRACTISING COMPANY SECRETARIES’ CERTIFICATE ON NON-DISQUALIFICATION OF DIRECTORS Independent Auditor’s Report
[Pursuant to Regulation 34(3) and Schedule V Para C clause (10)(i) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015]

To, To the Members of Tata Chemicals Limited Basis for Opinion
The Members
Tata Chemicals Limited Report on the Audit of the Standalone Financial We conducted our audit in accordance with the Standards
Bombay House, 24 Homi Mody Street, Statements on Auditing (SAs) specified under Section 143(10) of the Act.
Fort, Mumbai - 400 001 Our responsibilities under those SAs are further described in
Opinion the Auditor’s Responsibilities for the Audit of the Standalone
We have examined the relevant registers, records, forms, returns and disclosures received from the Directors of Tata Chemicals We have audited the Standalone Financial Statements of Financial Statements section of our report. We are independent
Limited having CIN L24239MH1939PLC002893 and having registered office at Bombay House, 24 Homi Mody Street, Fort, Tata Chemicals Limited (the “Company”) which comprise of the Company in accordance with the Code of Ethics issued by
Mumbai - 400 001 (hereinafter referred to as ‘the Company’), produced before me/us by the Company for the purpose of issuing this the Standalone Balance Sheet as at March 31, 2023, and the the Institute of Chartered Accountants of India together with
Certificate, in accordance with Regulation 34(3) read with Schedule V Para-C Sub-clause 10(i) of the Securities and Exchange Board the ethical requirements that are relevant to our audit of the
of India (Listing Obligations and Disclosure Requirements) Regulations, 2015. Standalone Statement of Profit and Loss (including Other Standalone Financial Statements under the provisions of the
Comprehensive Income), Standalone Statement of Changes in Act and the Rules thereunder, and we have fulfilled our other
In our opinion and to the best of our information and according to the verifications [including Directors Identification Number (DIN) Equity and Standalone Statement of Cash Flows for the year ethical responsibilities in accordance with these requirements
status at the portal www.mca.gov.in] as considered necessary and explanations furnished to us by the Company & its officers and then ended, and notes to the Standalone Financial Statements, and the Code of Ethics. We believe that the audit evidence we
considering the relaxations granted by the Ministry of Corporate Affairs and Securities and Exchange Board of India warranted due including a summary of significant accounting policies and other have obtained is sufficient and appropriate to provide a basis for
to the spread of the COVID-19 pandemic, we hereby certify that none of the Directors on the Board of the Company as stated below explanatory information. our opinion on the Standalone Financial Statements.
for the Financial Year ending on March 31, 2023 have been debarred or disqualified from being appointed or continuing as Directors
of companies by the Securities and Exchange Board of India, Ministry of Corporate Affairs, or any such other Statutory Authority. Key Audit Matters
In our opinion and to the best of our information and according
Key audit matters are those matters that, in our professional
S.No. Name of Director DIN Date of Appointment in Company * to the explanations given to us, the aforesaid Standalone judgment, were of most significance in our audit of the
Financial Statements give the information required by the Standalone Financial Statements of the current period. These
1. Mr. N. Chandrasekaran 00121863 24/11/2020
Companies Act, 2013 (“Act”) in the manner so required and give matters were addressed in the context of our audit of the
2. Ms. Vibha Paul Rishi 05180796 01/09/2014
a true and fair view in conformity with the accounting principles Standalone Financial Statements as a whole, and in forming our
3. Mr. S. Padmanabhan 00306299 23/12/2016 opinion thereon, and we do not provide a separate opinion on
generally accepted in India, of the state of affairs of the Company
4. Ms. Padmini Khare Kaicker 00296388 01/04/2018 these matters.
as at March 31, 2023, and its profit and Other Comprehensive
5. Dr. C. V. Natraj 07132764 08/08/2019
Loss, Changes in Equity and its Cash Flows for the year ended
6. Mr. Rajiv Dube 00021796 18/09/2020 on that date.
7. Mr. K. B. S. Anand 03518282 15/10/2019
8. Mr. R. Mukundan 00778253 26/11/2008
9. Mr. Zarir Langrana 06362438 01/04/2018
*the date of appointment is as per the MCA Portal.

Ensuring the eligibility, for the appointment/continuity of every Director on the Board is the responsibility of the management of the
Company. Our responsibility is to express an opinion on these based on our verification. This certificate is neither an assurance as to
the future viability of the Company nor of the efficiency or effectiveness with which the management has conducted the affairs of
the Company.
For Parikh & Associates
Practising Company Secretaries
P. N. Parikh
Partner
FCS: 327 CP: 1228
UDIN: F000327E000244142
PR No.:1129/2021
Mumbai, May 3, 2023

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