Page 277 - Tata Chemical Annual Report_2022-2023
P. 277

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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