Page 276 - Tata Chemical Annual Report_2022-2023
P. 276

Integrated Annual Report 2022-23                01-83                   84-192                  193-365
                                                                                                                                     Integrated Report       Statutory Reports       Financial Statements
                                                                                                                                                                                     Consolidated


                   f.    As proviso to  rule  3(1) of  the  Companies   the limit laid down under Section 197 of the Act. A        Annexure A to the Independent Auditor’s Report on the
                       (Accounts) Rules, 2014 is applicable for the   subsidiary company incorporated in India has not
                       Holding Company or subsidiary companies       paid any remuneration to its directors during the year.       Consolidated Financial Statements of  Tata Chemicals
                       incorporated in India only with effect from   The Ministry of Corporate Affairs has not prescribed
                       April 1, 2023, reporting under Rule 11(g) of the   other details under Section 197(16) of the Act which     Limited for the year ended March 31, 2023
                       Companies (Audit and Auditors) Rules, 2014 is   are required to be commented upon by us.
                       not applicable.
                                                                                              For B S R & Co. LLP                  (Referred to in paragraph 1 under ‘Report on Other Legal and Regulatory Requirements’ section of our
               C.    In our opinion and according to the information and                   Chartered Accountants                   report of even date)
                   explanations given to us, the remuneration paid                             Firm’s Registration                 (xxi)   In our opinion and according to the information and explanations given to us, following companies incorporated in India and
                   during the current year by the Holding Company                         No.:101248W/W-100022                         included in the Consolidated Financial Statements, have certain remarks given by the respective auditors in their reports under
                   and its subsidiary company incorporated in India to                                                                 the Companies (Auditor’s Report) Order, 2020 (CARO):
                   its directors is in accordance with the provisions of                           Vijay Mathur
                   Section 197 of the Act. The remuneration paid to any                                Partner                          Sr.   Name of the entities      CIN           Holding Company/ Clause number of the CARO report which
                   director by the Holding Company and its subsidiary   Mumbai,           Membership No.: 046476                        No.                                              Subsidiary    is unfavourable or qualified or adverse
                   company incorporated in India is not in excess of                                                                    1   Tata Chemicals Limited   L24239MH1939PLC002893   Holding Company  Clause (i)(c) of the CARO report
                                                             May 3, 2023            ICAI UDIN:23046476BGYAIC5143                        2   Rallis India Limited  L36992MH1948PLC014083  Subsidiary      Clause (i)(c) of the CARO report

                                                                                                                                        The above does not include comments, if any, in respect of the following entity as the CARO report relating to this entity has
                                                                                                                                       not been issued by its auditor till the date of principal auditor's report:

                                                                                                                                        Name of the entities                       CIN                       Subsidiary/ JV/ Associate
                                                                                                                                        Tata Industries Limited            U44003MH1945PLC004403                 Joint venture 


                                                                                                                                                                                                                      For B S R & Co. LLP
                                                                                                                                                                                                                   Chartered Accountants
                                                                                                                                                                                                    Firm’s Registration No.:101248W/W-100022

                                                                                                                                                                                                                           Vijay Mathur
                                                                                                                                                                                                                               Partner
                                                                                                                                        Mumbai,                                                                   Membership No.: 046476
                                                                                                                                        May 3, 2023                                                         ICAI UDIN:23046476BGYAIC5143

































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