S. K. MITTAL & CO. CHARTERED ACCOUNTANTS 1. NAME OF

S. K. MITTAL & CO. CHARTERED ACCOUNTANTS

1. NAME OF THE FIRM

S. K. MITTAL & CO.

2 ADDRESS OF THE FIRM HEAD

OFFICE

MITTAL HOUSE, E-29, SOUTH EXTENSION PART-II NEW DELHI-110049. Tel. Nos. (011) 26258517, 41640694 Fax No. (011) 26255204 Email: [email protected] [email protected]

ADDRESS OF THE FIRM BRANCH OFFICE

P-34, South Extension Part-II New Delhi – 110049

Flat No. 303, Block No. 10,Ashoka Rattan, VIP Estate, Raipur- 492001

3. WHETHER PARTNERSHIP OR

PROPRIETORSHIP

PARTNERSHIP FIRM

4. DATE OF FORMATION

February 1967 converted into partnership w.e.f. 02.04.1974

5.

PARTNER IN-CHARGE SH. S. K. MITTAL, FCA

6. EMPANELLED WITH :

a) INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA

001135 (N.R)

b) RBI UNIQUE CODE 100468 c) COMPTROLLER & AUDITOR

GENERAL OF INDIA DE0100

d) ROYAL AUDIT AUTHORITY – KINGDOM OF BHUTAN

Sept. 2008

e) TELECOM REGULATORY AUTHORITY OF INDIA (TRAI)

May 2011

f) REGISTRAR OF COOPERATIVE SOCIETIES, DELH

A-205

g) LIFE INSURANCE CORPORATION OF INDIA

h) SECURITIES EXCHANGE BOARD OF INDIA

i) INSURANCE REGULATORY AUTHORITY OF INDIA (IRDA)

j) OFFICE OF THE CHIEF COMMISSIONER OF INCOME TAX (AUDIT U/S 142 (2A) OF THE INCOME TAX ACT, 1961

k) NATIONAL HIGHWAYS AUTHORITY OF INDIA (NHAI)

mailto:[email protected]

mailto:[email protected]

7(a) NAME OF THE PARTNERS OF THE FIRM

7 (b)

Sl. No.

Name Member-ship No.

FCA/ ACA

Date of becoming

FCA

Station where

residing

Station where

practicing

Date of joining the

firm as partner

1. S. K. MITTAL 08506 FCA 1972 New Delhi

New Delhi

01.04.1974

2. R. AGRAWAL 012166 FCA 1976 New Delhi

New Delhi

01.12.1983

3. JUHI MITTAL 095880 FCA 2003 New Delhi

New Delhi

01.08.1998

4. GAURAV MITTAL*@ 099387 FCA 2007 New Delhi

New Delhi

01.02.2002

5. R. N. GOEL 007545

FCA 1972 Delhi Delhi 01.12.2002

6. ASHOK KUMAR VIJ

001986 FCA 2009 New Delhi

New Delhi

01.11.2004

7. SWETA GOEL*# $

405047 FCA - New Delhi

New Delhi

02.12.2005

8. S. M. LAL


New Delhi

01.07.2006

9. KRISHAN SARUP


New Delhi

01.03.2007

10. D. G. SAXENA

013586 FCA 2009 Delhi Delhi 15.01.2009

11. M.K. JUNEJA 013117 FCA 1977 Delhi Delhi 01.04.2011

12. S. MURTHY 072290 FCA 1991 Delhi Delhi 01.01.2012 * Also DISA (Information System Auditor) qualified # Also DIRM (Diploma in Insurance Risk Management) $ Also IFRS (International Financial Reporting System) @ Also Forensic Accounting & Fraud Deduction Total Staff of the Firm: Qualified Chartered Account Articles Ex Bankers Retired Officials of C& AG Semi Qualified MBA Technical Persons Other Staff TOTAL

Nos. 10 25 4 2 18 1 4 8 72

8. STATUTORY CENTRAL AUDITS CONDUCTED BY THE FIRM

a) PRIVATE SECTOR COMPANIES

Annexure – A

b) PUBLIC SECTOR COMPANIES

Annexure – B

c) NATIONALISED BANKS, MUTUAL FUNDS & FINANCIAL INSTITUTIONS (CENTRAL STATUTORY AUDITS)

Annexure – C

d) BRANCHES OF NATIONALISED BANKS

Annexure – D

e) CO-OPERATIVE SOCIETIES. Annexure – E

9. RISK BASED AUDIT OF BRANCHES OF BANK

Annexure – F

10.

CONSULTANCY SERVICES (INCLUDING SERVICE TAX MATTERS)

Annexure – G

11. SPECIAL AUDIT U/S 142(2A) OF THE INCOME TAX ACT, 1961

Annexure – H

12. INTERNAL AUDIT CONDUCTED BY THE FIRM

Annexure – I

13. OTHER ASSIGNMENTS OF THE BANKS CONDUCTED BY THE FIRM

a) CONCURRENT AUDIT OF BRANCHES OF THE BANKS

Annexure – J

b) SPECIAL ASSIGNMENTS

Annexure – K

c) INFORMATION SYSTEM AUDIT

Annexure – L

d) EXPENDITURE (REVENUE AUDIT) OF BRANCHES OF THE BANKS

Annexure – M

e) STOCK AUDITS OF THE BORROWERS OF THE BANKS

Annexure – N

14. ASSURANCE SERVICES:

[A]

AUDIT :

The firm has more than 44 years of experience of conducting Audits of large Public and Private Sector Undertakings, Banks, Financial Institutions, Insurance Companies, etc. The firm has more than 30 years experience of conducting audits, allotted by Central Registrar, Ministry of Agriculture and Securities & Exchange Board of India, Reserve Bank of India, Registrar of Societies, Delhi and other agencies. The firm has the requisite manpower and infrastructure available and is in a position to undertake any type of assignment including audit, reviews and compilation of financial data and consultation on improving internal controls systems. The audits are conducted in an EDP environment to which the partners and staff are familiar with.

[B] DUE DILIGENCE & INTERNATIONAL ACCOUNTING:

The firm carries out due diligence exercise on behalf of some large corporates and partners have interacted with some International Law Firms and Auditing Firms in USA for investment/acquisition on behalf of some of its clients.

15.

COMPANY LAW MATTERS:

The firm has experienced staff to handle matters pertaining to Registrar of Companies and Company Law Board. It provides services ranging from Incorporation of Company and related matters such as drafting of Memorandum and Articles of Association, preparation & submission of applications for approval of name with the Registrar of Companies and advising on Capital structuring, preparation and filing of annual returns, drafting petitions & representation before the Company Law Board and other miscellaneous matters.

16. TAXATION: The firm provides professional advice relating to tax planning for big PSUs and Private Sector Companies, firms and individual assessees. It also offers a variety of related services ranging from tax planning, preparation and submission of tax returns, representation at assessments/appeals at various levels including Central Board of Direct Taxes. The firm also represents more than 100 private sector clients before the Income Tax Department. The firm has conducted the Tax Audit in respect of Steel Authority of India Ltd. and National Thermal Power Corporation Ltd.

The firm has been Tax Consultants to Power Grid Corporation Ltd. from 1993 to 1997 and Indian Airlines Ltd. from 1998 to 2001.

17. DESCRIPTION OF OTHER IMPORTANT ASSIGNMENTS CONDUCTED BY THE FIRM.

i) The firm is carrying out the Internal Audit of NGOs attached to Delhi State AIDS Control Society (DSACS) since 01.04.2007.

ii) Conducted System Audit of Power Finance Corporation Ltd. For the period 01.04.1990 to 31.08.1992.

iii) Conducted Inspection of Escorts Mutual Fund for the period 01.04.1999 to 30.06.2003 on behalf of Securities Exchange Board of India.

iv) Concurrent Audit of PUNJAB ALKALIES & CHEMICALS LTD. on behalf of Industrial & Development Bank of India (IDBI) for the financial year 2003-2004 and subsequent period on quarterly basis upto 31st March 2007.

Certified that the above-mentioned information is correct.

Place : New Delhi Dated: 01.01.2015

S. K. MITTAL & CO.

ANNEXURE – A


SOME OF THE MAJOR PRIVATE SECTOR STATUTORY AUDITS

CONDUCTED BY THE FIRM

1 BAJAJ MECHANICALS (P) LTD.

2 BINRA AUTOMOTIVES PVT. LTD.

3 BINDRA MOTORS PVT. LTD. 4 CENTRAL INDIA ELECTRIC SUPPLY CO. LTD. 5 CHANDRA ENGINEERS (P) LTD. 6 CHAWLA FARMS & INVESTMENTS (P) LTD. 7 COOPERATIVE ASSURANCE CO. LTD. 8 CORBUS INDIA (P) LTD.

9 D. D. AXLES (P) LTD. 10 D. D. FORGINGS (P) LTD.

11 D. D. GEARS PVT. LTD.

12 D. D. INDUSTRIES LTD

13 D. D. I. MOTORS (P) LTD. 14 D. M. GEARS (P) LTD. 15 EAST WEST MEDICAL CENTER (P) LTD. 16 EAST WEST RESCUE (P) LTD. 17 EAST WEST ASSIST TPA (P) LTD.

18 EAST WEST INSURANCE AGENCIES (P) LTD.

19 EXPLOROIL OTECH ENGINEERS (P) LTD.

20 GWALIOR FOREST PRODUCTS COMPANY LTD.

21 IFFCO TOKIO GENERAL INSURANCE LTD. 22 INDIA ONLINE PVT. LTD.

23 INDIAN AIR AMBULANCE (P) LTD.S

24 INNOVATIVE TRANSPORT SOLUTIONS (P) LTD

25 JAICO STEEL FASTENERS LTD.

26 KARAN ENGINEERS (P) LTD.

27 KRIBHCO INFRASTRUCTURE LTD. 28 MANOJ DIESEL SALES & SERVICE (P) LTD.

29 MANFORD BLUE OCEAN CONSULTING (P) LTD.

30 MYCOVER INSURANCE BROKERS (P) LTD.

31 OTPC TRIPURA POWER LIMITED

32 R. R. MEDICARE SERVICES (P) LTD. 33 STRAW BOARD MANUFACTURING CO. LTD. 34 SHIVPURI BOTANICALS (P) LTD.

35 SPANTEX (P) LTD. 36 TECHNICOM CHEMI INDIA LTD.

37 UNIGREEN ENERGY (P) LTD. 38 VCARE CALL CENTRE’S INDIA (P) LTD.

ANNEXURE - B S. K. MITTAL & CO.

CHARTERED ACCOUNTANTS STATUTORY AUDIT OF PUBLIC SECTOR UNDERTAKINGS

CONDUCTED BY THE FIRM APPOINTED BY THE C A & G OF INDIA Year of Audit

1. GAIL (INDIA) LTD. 2014-15(in hand)

2. STEEL AUTHORITY OF INDIA LTD.

2013-2014 2012- 2013 2011-2012 2010- 2011

3. NTPC LTD. (JOINT STATUTORY AUDIT)

31.03.2010 31.03.2009 31.03.2008


31.03.2007 31.03.2006 31.03.2005 31.03.2004

5. NTPC LTD.

(JOINT STATUTORY AUDIT) 31.03.2003 31.03.2002 31.03.2001 31.03.2000 31.03.1999

6. INDIAN AIRLINES LTD. 31.03.1998

31.03.1997 31.03.1996


(JOINT STATUTORY AUDIT) 31.03.1995 31.03.1994 31.03.1993

8. NATIONAL THERMAL POWER CORPORATION

LTD. (JOINT STATUTORY AUDIT)

31.03.1992 31.03.1991 31.03.1990

9 COTTON CORPORATION OF INDIA LTD.

(JOINT STATUTORY AUDIT) 31.03.1989 31.03.1988 31.03.1987

10. ENGINEERS INDIA LTD. 31.03.1986

31.03.1985 31.03.1984

11. NATIONAL TEXTILE CORPORATION

(DPR) LTD. 31.03.1983 31.03.1982 31.03.1981

12 NATIONAL FERTILIZERS LTD. (NFL) 31.03.1983 31.03.1982 31.03.1981

ANNEXURE - C


CENTRAL STATUTORY AUDITS OF NATIONALISED

BANKS/FINANCIAL INSTITUTIONS/ FOREIGN BANKS CONDUCTED BY THE FIRM Year of Audit

1. BANK OF BARODA 2013-2014

2012- 13 2011-12

2. STATE BANK OF INDIA

[DELHI LHO] [BHOPAL LHO]

31.03.2009 31.03.2008 31.03.2007 31.03.2006

3. BANK OF BARODA 31.03.2002

31.03.2001 31.03.2000

4. UCO BANK 31.03.1999

5. LIFE INSURANCE CORPORATION OF INDIA

(DELHI DIVISIONAL OFFICE II)

31.03.2010 31.03.2009


(JOINT CENTRAL STATUTORY AUDIT) 31.03.2000 31.03.1999 31.03.1998


(DELHI DIVISIONAL OFFICE II) 31.03.1997

8. UNIT TRUST OF INDIA 30.06.1995 30.06.1994 30.06.1993 30.06.1992

9. NEW BANK OF INDIA 31.03.1988

31.12.1986 31.12.1985 31.12.1984

FOREIGN BANKS

10. BANK OF BHUTAN LIMITED, BHUTAN

31.12.2009 31.12.2010 31.12.2011

11. BHUTAN DEVELOPMENT BANK LIMITED,

BHUTAN 31.12.2013 31.12.2014

ANNEXURE - D S. K. MITTAL & CO.

CHARTERED ACCOUNTANTS

STATUTORY AUDITS OF BRANCHES OF THE NATIONALISED/OTHERS BANK'S CONDUCTED BY THE FIRM

Name of the Bank Branch Year of Audit

1. STATE BANK OF INDIA Mother Dairy Branch, Delhi Anand Vihar Branch, Delhi Rohtak Industrial Area Branch, Delhi

2009-2010

2. STATE BANK OF INDIA Nehru Place Branch, New Delhi Corporate Account Group, New Delhi Corporate Account Group, Ahmedabad

2008-2009

3. STATE BANK OF INDIA Nehru Place Branch, New Delhi Corporate Account Group, New Delhi Commercial Branch Chandigarh

2007-2008

4. STATE BANK OF INDIA Nehru Place Branch, New Delhi Overseas Brach Janpath, New Delhi Industrial Finance Branch, New Delhi

2006-2007

5. STATE BANK OF INDIA Commercial Branch, Indore (Mid Corporate Group) Raipur Branch Special Commercial Branch, Ludhiana (Mid Corporate Group)

2005-2006

6. BHARAT OVERSEAS BANK LTD.

D-28, Connaught Place, New Delhi 2005-2006

7. BANK OF BARODA International Business Branch, Baroda Ashram Road Branch, Ahemdabad Purasawakkam Branch, Chennai

2004-2005

8. BANK OF BARODA Dharampeth Branch, Nagpur Matunga Chandervarkar Road, Mumbai Opera House Branch, Mumbai

2003-2004

9. BANK OF BARODA International Banking Branch, Kolkata Ville Parle (East) Branch , Mumbai Chanakyapuri Branch, New Delhi

2002-2003

10. BANK OF BARODA Parliament Street (New Delhi) Main Branch (Chennai) CBB Branch (Bangalore) CBB Branch (Pune)

2001-2002

11. BANK OF BARODA CBB, Parliament Street (New Delhi) Rajaji Road Branch (Chennai) Fort Branch (Mumbai)

2000-2001

12. BANK OF BARODA IBB, Parliament Street, (New Delhi) 1999-2000

Bhikaji Cama Place (New Delhi) IBB Branch (Mumbai)

13. UCO BANK Nehru Place (New Delhi) IFB Branch (Calcutta) Main Branch (Calcutta)

1998-1999

14. STATE BANK OF INDIA Okhla Ind. Estate, (New Delhi). Noida (U.P) Bhilwara (Rajasthan)

1997-1998

15. STATE BANK OF INDIA N.D.S.E (New Delhi) Lajpat Nagar, (New Delhi). Mayapuri, (New Delhi).

1996-1997

16. STATE BANK OF INDIA N.D.S.E., (New Delhi) SIB, Faridabad Udaipur (Rajasthan)

1995-1996

17. STATE BANK OF INDIA Okhla (New Delhi) Noida (U.P) SIB Faridabad.

1994-1995

18. STATE BANK OF INDIA Chandni Chowk (Delhi) N.D.S.E., (New Delhi) Ghaziabad (U.P)

1993-1994

19. UNION BANK OF INDIA

Amritsar (Punjab) Chandigarh Moti Bagh (New Delhi)

1992-1993

20. UNION BANK OF INDIA

Moti Bagh (New Delhi) Okhla Indl Estate (New Delhi)

1991-1992

21. NEW BANK OF INDIA Paharganj (New Delhi) Safdarjung Enclave (New Delhi) Overseas (Mumbai)

1990-1991

22. BANK OF INDIA New Delhi Indl. Finance (N.Delhi) Bahadur Shah Zafar Marg (N.Delhi) Khan Market (New Delhi)

1989-1990

23. BANK OF INDIA New Delhi Indl.Finance (N.Delhi) Parliament Street (New Delhi) Lajpat Nagar (New Delhi)

1988-1989

24. NEW BANK OF INDIA Fort (Mumbai) , Udaipur (Rajasthan) Nehru Place (New Delhi), Naraina (New Delhi), Talwandi Madho (Punjab) Hyderabad (A.P), L.C. Street, Chennai (T.N), Malleshwaran (Karanataka) Rly. Road, Ahmedabad

1987-1988

S. K. MITTAL & CO. ANNEXURE - E CHARTERED ACCOUNTANTS

STATUTORY AUDIT OF COOPERATIVE SOCIETIES CONDUCTED BY THE FIRM

Year of Audit

1. IFFCO LTD.

2013-2014 2012- 2013 2011- 2012 2010-2011

2. KRISHAK BHARTI COOPERATIVE LIMITED [KRIBCO]

[TAX AUDIT]

2012-2013 2011-2012 2010-2011 2009-2010 2008-2009

3. NATIONAL TREE GROWERS CO-OPERATIVE FEDERATION

LIMITED (ANAND, GUJRAT)

2001-2002

4. NATIONAL COOPERATIVE CONSUMERS FEDERATION OF INDIA LTD.

31.03.1991 31.03.1990 31.03.1989

5. GOVT. SERVANTS CO-OPERATIVE HOUSE BUILDING

SOCIETY LTD.

2002-2003 2001-2002

6. ENGINEERS INDIA COOP. G/H SOCIETY LTD. 1995-1996

7. NEW SUBHASH COOP. G/H SOCIETY LTD. 1993-1994

8. PARYAVARAN VIHAR G/H LTD. 1992-1993

9. DEFENCE COOP. G/H SOCIETY LTD. 1992-1994

10. JAIN COOP. BANK LTD. 31.03.1992

11. DELHI COOP. HOUSING SOCIETY LTD. 30.03.1990

12. KANGRA COOP. BANK LTD. 1988-1989

13. HANS BHAWAN FRIENDS COOP. G/H SOCIETY LTD. 1987-1988

14. ESIC EMP. COOP. T/C SOCIETY LTD. 1984-1985

15. CAG EMP. COOP. T/C SOCIETY LTD. 1984-1985

16. HINDUSTAN LEVER EMP. COOP. T/C SOCIETY LTD. 1984-1985

17. ARMY BASE WORKSHOP EMP. COOP. T/C SOCIETY LTD.

1984-1985

18. A.F.M.S.D. COOP. T/C SOCIETY LTD. 1984-1985

19.

NAVAN H. Q. U. T/C SOCIETY LTD. 1984-1985

20. DESH BANDHU COOP. G/H SOCIETY LTD. 1983-1994

ANNEXURE - F


RISK BASED AUDIT CONDUCTED BY THE FIRM

ING VYSYA BANK LTD. PERIOD OF AUDIT

1. RBA – Lucknow

31.05.2008 to 31.07.2009

2. RBA – Jalandhar

31.12.2007 to 30.06.2009

3. RBA – Jodhpur

31.07.2007 to 31.05.2009

4. RBA – Agra

09.07.2007 to 22.05.2009

5. RBA – Alwar 23.04.2007 to 31.10.2008

6. RBA – Chandigarh 31.08.2007 to 30.09.2008

7. RBA – Chandni Chowk 07.10.2007 to 30.09.2008

8. RBA – Gurgaon 01.06.2007 to 31.08.2008

9. RBA – Jaipur 01.06.2005 to 16.06.2008

10. RBA – Jaipur Extension 29.06.2006 to 16.06.2008

11. RBA – Karol Bagh 01.11.2007 to 30.11.2008

12. RBA – Kirti Nagar 11.06.2006 to 30.06.2008

13. RBA – Panchsheel Park 01.09.2006 to 31.07.2008

14. RBA – West Patel Nagar 10.10.2005 to 05.05.2008

ANNEXURE - G S. K. MITTAL & CO.


CONSULTANCY SERVICES

Name of the Client

1. The firm has been Tax Consultants to Power Grid Corporation Ltd. from 1993 to 1997.

2. The firm has been Tax Consultants to Indian Airlines Ltd. from 1998 to 2001

3. Consultants to Economic Offences Wing, NCT, Delhi from January 1999 to 2002 to

assists EOC to enable them to finalise the reports in respect of the frauds committed by the NBFCs.

4. The firm is rendering services tax consultancy to a number of clients. The scope of work

includes preparation of services tax returns, advisory services, Cenvat Credit availment, representation services with various authorities. The major clients of the firm are:

- D.D. Industries Ltd. - Corbus India Pvt. Ltd. - Bajaj Mechanicals (P) Ltd. - East West Assist TPA (P) Ltd.

The firm has tie up with eminent lawyers at Delhi for representation on excise & service tax matters.

ANNEXURE - H


SPECIAL AUDIT U/S 142(2A) OF THE INCOME TAX ACT, 1961

Name of the Client Year of Audit

1. TINA AGRO INDUSTRIES LIMITED 2005-2006

2. VIC ENTERPRISES PVT. LTD.

2005-2006

3. DELHI DEVELOPMENT OF AUTHORITY

2003-2004 2004-2005

4. SATNAM OVERSES LTD.

201, VIPPS CENTRE, 2, COMMUNITY COMPLEX, MASJID MOTH, G. K. -II, NEW DELHI - 110048

1997-1998 2002-2003

5. PHI SEEDS INDIA LIMITED B-4, GREATER KAILASH ENCLAVE PART-II NEW DELHI

2000-2001 1999-2000 1998-1999 1997-1998 1996-1997

6. M/S. VIGNETTE INDIA PRIVATE LIMITED

F-40, N. D. S.E. PART-I NEW DELHI

2000-2001

ANNEXURE - I


SOME OF THE IMPORTANT INTERNAL AUDITS OF PSU's

CONDUCTED BY THE FIRM

Year of Audit

1. PFC CONSULTING LTD. 2013- 14

2. NHPC LTD. [PLANT IN J & K] [PLANT IN HIMACHAL]

2011- 12 2010-2011

3. NATIONAL FERTILIZERS LTD.

[CMO & CORPORATE OFFICE]

2011- 2012 2010-2011 2009-2010 2008-2009

4. NATIONAL THERMAL POWER CORPORATION

LTD. [KORBA SUPER THERMAL POWER STATION (KSTPS)]

2006-2007

5. NATIONAL THERMAL POWER CORPORATION LTD. [NATIONAL CAPITAL POWER STATION, DADRI]

2005-2006

6. NATIONAL THERMAL POWER CORPORATION LTD. [VIDHYACHAL UNIT]

2004-2005

7. BHARAT SANCHAR NIGAM LIMITED JAMMU AMBALA DEHRADUN

2000-2001 2000-2001 2000-2001

8. AIRLINE & ALLIED SERVICES LTD. (A SUBSIDIARY COMPANY OF INDIAN AIRLINES LTD.)

1997-1998 1996-1997

9. NATIONAL FERTILIZERS LTD. VIJAIPUR UNIT (GUNA)

1997-1998 1995-1996 1994-1995 1993-1994

10. CANBANK FINANCIAL SERVICES LTD. 1997-1998 1996-1997 1995-1996

11. CONDUCTED CONCURRENT AUDIT OF

BROKING DIVISION OF CANBANK FINANCIAL SERVICES LTD., NEW DELHI

1996-1997 1995-1996

12. NTPC KAWAS UNIT VINDHYACHAL UNIT RIHAND UNIT

1995-1996 1994-1995 1993-1994

13. CONDUCTED INTERNAL AUDIT OF SUGAR INDUSTRY & TEXTILE INDUSTRY FINANCED BY IFCI LTD.

14. CONDUCTED MANAGEMENT/ INTERNAL AUDIT OF PROJECT ASSISTED BY UNITED NATIONS DEVELOPMENT PROGRAMME IN VARIOUS STATES OF THE COUNTRY

2011 & 2012

ANNEXURE – J


CONCURRENT AUDIT OF BANK'S BRANCHES CONDUCTED BY THE FIRM


1. Reserve Bank of India Parliament Street, New Delhi 01.07.2002 to 30.09.2005

2. Central Bank of India Shahbad Mohd. Pur Branch 01.03.2012 Onwards

3. ING VYSYA BANK Connaught Place Branch 01.04 2013 Onwards

4. ICICI Bank Green Park, New Delhi

01.07.2013 Onwards

5. ICICI Bank Saket Branch

01.04.2012 Onwards

6. Oriental Bank of Commerce Nehru Place, New Delhi

01.10.2012 Onwards

7. South Indian Bank Vasant Kunj, New Delhi July 2010 to 30.06.2011

8 ING Vysya Bank Ltd. Consumer Finance Division New Delhi

April 2010 to 31.03.2013

9. ING Vysya Bank Ltd. RDIO Unit, Noida

April 2012 to Onwards

10. ING Vysya Bank Ltd. Karol Bagh, New Delhi April 2010 to 31.03.2013

11. ING Vysya Bank Ltd. Faridabad

April 2011 to 31.03.2013

12. Federal Bank Ltd. Nehru Place, New Delhi Aug 2009 to 01.03.2012

13. AXIS Bank Ltd.

DLF Gurgaon Br. Haryana 01.01.2008 to 31.03.2011

14. AXIS Bank Ltd.

Sector-16, Noida Branch,

01.01.2007 to 31.03.2010

15. AXIS Bank Ltd.

Barakhamba Road, New Delhi

01.04.2006 to 31.05.2009

16. ICICI Bank Ltd. Greater Kaialsh – I, New Delhi

01.06.2009 to 31.03.2011

17. ICICI Bank Ltd. Nehru Place, New Delhi

01.09.2008 to 31.03.2010

18. ICICI Bank Ltd. Faridabad, Haryana

01.10.2008 to 31.03.2010

19. ICICI Bank Ltd. New Friends Colony, New Delhi

01.04.2007 to 31.03.2009

20. ING Vysya Bank Ltd. Noida Branch

April 2009 to 31.03.2009

21. ING Vysya Bank Ltd. RCC Unit - Delhi

April 2009 to 31.03.2009


24. Bank of Baroda

Nehru Ground Faridabad

01.04.2008 to 30.04.2009

25. IDBI Bank Regional Processing Unit-Delhi

01.07.2007 to 30.09.2009

26 ING Vysya Bank Ltd. Private Banking

June 2008 to March 2009

27. ICICI Bank Ltd. Karol Bagh, New Delhi

01.12.2006 to 15.05.2008

28. The South Indian Bank Ltd.

Greater Kailash, New Delhi

01.05.2005 to 30.06.2008

29. Oriental Bank of Commerce


01.10.2006 to 30.09.2008

30. ING Vysya Bank Ltd. Cash Management Service (CMS), New Delhi

01.04.2007 to 31.03.2008

31. ING Vysya Bank Ltd. Connaught Place, New Delhi

01.04.2005 to 31.03.2008

32. ING Vysya Bank Ltd. Retail–Regional Office, New Delhi

01.04.2004 to 30.03.2007

33. ING Vysya Bank Ltd. CAPU, New Delhi

01.04.2005 to 30.03.2007

34. Oriental Bank of Commerce

Kirti Nagar, New Delhi

01.10.2003 to 30.09.2005

35. State Bank of Mysore Karol Bagh, New Delhi

01.10.2001 to 31.05.2003

36. ICICI Bank Ltd. Connaught Place, New Delhi Rajouri Garden, New Delhi

01.04.2001 to 31.03.2002 01.04.2001 to 30.09.2001

37. Bank of Madura Ltd. Nehru Place, New Delhi

01.01.1997 to 31.03.2001

38. Union Bank of India Service Branch, Paharganj, New

Delhi

01.04.1999 to 31.03.2001

39. Union Bank of India Paharganj Branch, New Delhi

01.07.1997 to 31.03.1999

40. Bank of Baroda Shakarpur Branch, Delhi Darya Ganj Branch, Delhi

01.03.1999 to 30.11.1999 01.07.1997 to 28.02.1999

41. Bharat Overseas Bank Ltd. Connaught Place, New Delhi


01.09.1997 to 31.08.1998 01.03.1995 to 31.03.1996

42. Andhra Bank R. K. Puram, New Delhi

01.07.1997 to 31.03.1998

43. Central Bank of India

Sabzi Mandi, Delhi

01.03.1997 to 28.02.1998

44. Union Bank of India Sunder Nagar, New Delhi

01.09.1994 to 30.09.1996

45. Canara Bank H' Block, Connaught Place New Delhi

01.07.1993 to 30.06.1995

ANNEXURE - K


SPECIAL ASSIGNMENTS

1)

2)

CREDIT AUDIT ON BEHALF OF ING VYSYA BANK LTD. - Conducted 16 Credit Audits of Emerging Corporate Accounts in 2005. - 35 Credit Audit of SME Accounts

3) SYSTEM AUDIT OF FOREX DESIGNATED BRANCHES OF ING VYSYA BANK LTD.

4) DUE DILLIGENCE IN RESPECT OF LOANS TAKEN OVER BY ING VYSYA BANK LTD.

5) AUDIT OF THREE WHEELER AUTO LOANS AND TWO WHEELER LOAN FOR ICICI BANK LTD.

6)

Regular credit monitoring of the borrowers on behalf on ICICI Bank Ltd. the firm is empanelled with ICICI Bank Ltd. with credit monitoring operation group, wherein the firm is handling the monitoring of borrower’s accounts.

ANNEXURE – L


INFORMATION SYSTEM AUDIT OF BANK'S BRANCHES

CONDUCTED BY THE FIRM Name of the Bank Branch Year of Audit

1. Indian Overseas Bank Janakpuri Branch, New Delhi Nehru Place Branch, New Delhi

2009 2009

2. Indian Overseas Bank Chandigarh Branch, Punjab Daryaganj Branch, Delhi

2008 2008

3. Oriental Bank Of Commerce Daulatabad, Haryana

Bhallabhgarh Branch, Haryana Sihi Branch, Haryana

2008 2008 2008

4. Indian Overseas Bank Rajinder Nagar Branch,

New Delhi Defence Branch, New Delhi

2007

2007

5.

Indian Overseas Bank Connaught Place Branch, New Delhi Lok Kala Manch Branch, New Delhi

2006

2006

ANNEXURE – M


INCOME & EXPENDITURE AUDIT OF BANK'S BRANCHES

CONDUCTED BY THE FIRM Name of the Bank Branch Year of Audit

1. INDIAN OVERSEAS BANK Daryaganj, Delhi

Defence Colony, New Delhi

2005-2006

2. PUNJAB NATIONAL BANK Buttar, Moga Ghalkalan, Moga D. M. College, Moga New Grain Market, Muktsar Nanauta (Saharanpur) Titron (Saharanpur) Baroli (Saharanpur) Telheri Buzurg (Saharanpur) Basant Avenue (Asr))

2002-2003 2002-2003 2002-2003 2002-2003 2001-2002 2001-2002 2001-2002 2001-2002 2000-2001

3. UNION BANK OF INDIA Mathura (U.P) 2000-2001

4. CORPORATION BANK Palam Village (New Delhi) 1998-1999

1997-1998

5. BANK OF INDIA Vishnu Garden (Delhi) 1996-1997

6. BANK OF MADURA LTD. Chandni Chowk (Delhi) Sadar Bazar (Delhi) Chandni Chowk (Delhi)

1995-1996 1994-1995 1994-1995

7. UNION BANK OF INDIA Sunder Nagar(New Delhi) 1993-1994

8. BHARAT OVERSEAS BANK LTD. Greater Kailash,(New Delhi) 1992-1993

9. CENTRAL BANK OF INDIA Gulmohar Park(New Delhi) 1992

10. CENTRAL BANK OF INDIA Badarpur (New Delhi) 1989

11. PUNJAB & SIND BANK Kukar Majar (Punjab) 1984

12. NEW BANK OF INDIA Kapurthala(Punjab) 1982

13. PUNJAB NATIONAL BANK Moti Bagh (New Delhi)

Bareilly (U.P) 1978 1978

ANNEXURE - N S. K. MITTAL & CO.


STOCK AUDIT CONDUCTED BY THE FIRM Sl. No.

Name of the Borrower Name of the Bank/ Branch

Year of Audit

1 COSCO INDIA LTD. BANK OF INDIA 2013 2 GURDIYAL & SONS HSBC BANK 2013 3 VINYLS PRODUCTS HSBC BANK 2013 4 AASTHA SURGIMED LTD. HSBC BANK 2013 5 CHAWLA IRON TRADERS PVT. LTD. HSBC BANK 2013 6 GE INTERNATIONAL HSBC BANK 2013 7 M IMPEX HSBC BANK 2013 8 DELHI DUTY FREE SERVICES PRIVATE

LIMITED ICICI BANK LTD 2013

9 PMG AUTOMOBILES PVT. LTD ICICI BANK LTD 2013 10 WINTECH ENGINEERS PVT. LTD. ICICI BANK LTD 2013 11 Q NINE LOGISTICS PVT. LTD. ICICI BANK LTD 2013 12 PARASNATH ENTERPRISES ICICI BANK LTD 2013 13 KALPATARU AGROFORESTENTERPRISES

PVT. LTD. ICICI BANK LTD 2013

14 MAPLE LOGISTICS PVT. LTD ICICI BANK LTD 2013 15 MAHARASHTRA FEEDS PVT. LTD ICICI BANK LTD 2013 16 INTARVO TECHNOLOGIES PVT. LTD ICICI BANK LTD 2012 17 FIBERFILL ENGINEERS PVT. LTD. ICICI BANK LTD 2012 18 SHREE NATH JI AGRO PRODUCTS P. LTD. ICICI BANK LTD 2012 19 SHELKA MARKETING PVT. LTD ICICI BANK LTD 2012 20 FCML PROJECTS ICICI BANK LTD 2011 21 GRACURE PHARMACEUTICALS LTD. ICICI BANK LTD 2011 22 INDIAN TECHNOLOGICAL PRODUCTS PVT. LTD. ICICI BANK LTD 2011 23 JHS SVENDGAARD HYGINE PRODUCTS LTD. ICICI BANK LTD 2011 24 JHS SVENDGAARD LABORATORIES LTD. ICICI BANK LTD 2011 25 S M S EXPORTS ICICI BANK LTD 2011 26 SHREE GOPAL INDUSTRIES ICICI BANK LTD 2011 27 SIGMA PLASTIC INDUSTRIES ICICI BANK LTD 2011 28 Sun Polybag Pvt. Ltd. ICICI BANK LTD 2011 29 KOHINOOR FOODS LTD. ORIENTAL BANK OF

COMMERCE 2009

30 L. T. FOODS LTD.

ORIENTAL BANK OF COMMERCE

2009

31 PINKCITY LOGISTICS LTD ICICI BANK LTD. 2009 32 SUGAM PARIVAHAN LTD. ICICI BANK LTD. 2009 32 TRENCHLESS ENGINEERING SERVICES PVT.

LTD. ICICI BANK LTD.

2009

33 SILVASSA PLAST ORIENTAL BANK OF COMMERCE

2008

34 REAL CONERGY PVT. LTD. ORIENTAL BANK OF COMMERCE

2008

Sl. No.

Name of the Borrower Name of the Bank/Branch

Year of Audit

35 TAXMANN PUBLICATIONS PVT. LTD. ING VYSYA BANK LTD.

2008

36 TAXMANN ALLIED SERVICES PVT. LTD ING VYSYA BANK LTD.

2008

37 NATURAL SLATE SANDSTONE PVT. LTD. ING VYSYA BANK LTD.

2008

38 GARIMA CASTING ING VYSYA BANK LTD.

2008

39 DEREWALA JEWELLERS INDUSTRIES PVT. LTD. ING VYSYA BANK LTD.

2008

40 DJMC EXPORTS ING VYSYA BANK LTD.

2008

41 POOJA MINING & MARBLES PVT. LTD. ING VYSYA BANK LTD.

2008

42 UPPER CLASS FASHION LIMITED ING VYSYA BANK LTD.

2008

43 SUPRABHAT ELECTRICALS PVT. LTD. ING VYSYA BANK LTD.

2008

44 SUPRABHAT ASSOCIATES PVT. LTD. ING VYSYA BANK LTD.

2008

45 SUPER AGENCIES ING VYSYA BANK LTD.

2008

46 CHHABRA TRIPLE FIVE FASHION PVT. LTD. ING VYSYA BANK LTD.

2008

47 ORIENTAL CARBON AND CHEMICALS LIMITED ICICI BANK LTD. 2008 48 OZONE AYURVEDICS ICICI BANK LTD. 2008 49 OZONE PHARMACEUTICALS LTD. ICICI BANK LTD. 2008 50 PADMINI VNA MECHATRONICS PVT LTD. ICICI BANK LTD. 2008 51 PARABOLIC DRUGS LIMITED ICICI BANK LTD. 2008 52 PARAS CARGO CARRIERS PVT. LTD. ICICI BANK LTD. 2008 53 PODDAR GLOBAL LIMITED ICICI BANK LTD. 2008 54 PRAJA MECHANICALS PRIVATE LIMITED ICICI BANK LTD. 2008 55 PRECISION PIPES & PROFILES CO PVT. LTD. ICICI BANK LTD. 2008 56 PREMCHAND TARACHAND ICICI BANK LTD. 2008 57 QH TALBROS LIMITED ICICI BANK LTD. 2008 58 R. C. JEWELLERS (P) LTD ICICI BANK LTD. 2008 59 RAMLAXMAN SYNTHETICS PVT.LTD. ICICI BANK LTD. 2008 60 REVOLUTION CLOTHINGS PVT. LTD. ICICI BANK LTD. 2008 61 TRENCHLESS ENGINEERING SERVICES P. LTD. ICICI BANK LTD. 2007 62 SYNERGY NATURAL CARES ICICI BANK LTD. 2007 63 SVP INDUSTRIES LTD ICICI BANK LTD. 2007

64 SATNAM OVERSEAS LTD.

ORIENTAL BANK OF COMMERCE, NEHRU PLACE, NEW DELHI

Oct. 07 to Dec. 07

July 06 to Dec. 06

July 2004 April 2002

to June 2003 65 THOMSONS OVERSEAS SYNDICATE BANK 2008

Sl. No.

Name of the Borrower Name of the Bank/Branch

Year of Audit

66 UNITED EXIM PRIVATE LIMITED SYNDICATE BANK 2008 67 AKASH INDUSTRIES SYNDICATE BANK 2007 68 ALPHA COMMUNICATION LIMITED SYNDICATE BANK 2007 69 CENTRAL ELECTRONICS SYNDICATE BANK 2007 70 CHURIWALA OVERSEAS PVT. LTD SYNDICATE BANK 2007 71 SEEDS & GRAINS INDIA PVT. LTD SYNDICATE BANK 2007 72 STANDARD CASTINGS P. LTD SYNDICATE BANK 2007 73 TINNA OVERSEAS LIMITED SYNDICATE BANK 2007 74 TRIDENT TECHLABS PVT. LTD SYNDICATE BANK 2007 75 UPPAL HOUSING PVT. LTD SYNDICATE BANK 2007 76 SARU INTERNATIONAL SYNDICATE BANK 2007 77 RAGHU PAPER MILLS LTD SYNDICATE BANK 2007 78 LUMAX INDUSTRIES LTD SYNDICATE BANK 2007 79 VICTOR FOODS INDIA) PVT. LTD SYNDICATE BANK 2007 80 WELDON CELLPLAST LTD SYNDICATE BANK 2007 81 J. K. INDUSTRIES LTD. BANK OF INDIA 2006 82 KOUTONS RETAIL INDIA LTD.

INDIAN OVERSEAS BANK, NEW DELHI

2006

83 NENU HOLDING SYNDICATE BANK 2006 84 NENU HOLDING LTD. SYNDICATE BANK 2006 85 SWATI GROWTH FUND LTD

ORIENTAL BANK OF COMMERCE,

2005

86 MEGA INTERNATIONAL

ORIENTAL BANK OF COMMERCE,

2005

87 DAILY TEJ PVT. LTD. SYNDICATE BANK 2005 88 INVENTION INDIA (EXPORTS) PVT. LTD. SYNDICATE BANK 2005 89 SARU INTERNATIONAL SYNDICATE BANK 2005 90 CONTINENTAL DEVICE INDIA LTD. ING VYSYA BANK

LTD. 2004

91 CENTRAL ELECTRONICS LIMITED SYNDICATE BANK 2004 92 HY-LINK OVERSEAS (P) LTD. SYNDICATE BANK 2004 93 MACAWBER BEEKAY PRIVATE LIMITED SYNDICATE BANK 2003-2004 94 CENTRAL ELECTRONICS LIMITED SYNDICATE BANK 2003 95 DCM SHRIRAM INDUSTRIES LIMITED (DSW-

CHEMICAL DIVISION) ORIENTAL BANK OF COMMERCE,

April 2003 to March

2004 96 L T OVERSEAS LIMITED

ORIENTAL BANK OF COMMERCE NEHRU PLACE, NEW DELHI

July 2003 to June 2004

Documents

S. K. MITTAL & CO. CHARTERED ACCOUNTANTS 1. NAME OF