Deloitte
Haskins & Sells LLP

adequate internal control relevant to the preparation and presentation of the
Restated Consolidated Financial Information. The Board of Directors are also
responsible for identifying and ensuring that the Company comply with the Act,
ICDR Regulations and the Guidance Note.

3. We have examined such Restated Consolidated Financial Information taking
into consideration:

a) The terms of reference and terms of our engagement agreed upon with
you in accordance with our engagement letter dated July 17, 2021 in
connection with the proposed IPO of equity shares of the Issuer;

b) The Guidance Note also requires that we comply with the ethical
requirements of the Code of Ethics issued by the ICAI;

c) Concepts of test checks and materiality to obtain reasonable assurance
based on verification of evidence supporting the Restated Financial
Information; and

d) The requirements of Section 26 of the Act and the ICDR Regulations.
Our work was performed solely to assist you in meeting your
responsibilities in relation to your compliance with the Act, the ICDR
Regulations and the Guidance Note in connection with the IPO.

4. These Restated Consolidated Financial Information have been compiled by the
management from the special purpose audited consolidated Ind AS financial
statements of the Group as at and for the year ended March 31, 2019 prepared
in accordance with the Indian Accounting Standards (referred to as “Ind AS”)
issued by Institute of Chartered Accountants of India and other accounting
principles generally accepted in India, which have been approved by the Board
of Directors at their meeting held on August 12, 2021.

5. For the purpose of our examination, we have relied on the report issued by us
dated August 12, 2021 on the special purpose consolidated Ind AS financial
statements of the Group as at and for the year ended March 31, 2019 as
referred in Paragraph 4 above.

6. We did not audit the financial statements of the subsidiary whose share of total
assets, total revenues, net cash (outflows) and total retained earnings included
in the restated consolidated financial statements as at and for the year ended
March 31, 2019 and as at April 1, 2018 is tabulated below, which have been
audited by other auditors, and whose report have been furnished to us by the
Company’s management and our opinion on the financial statements, in so far
as it relates to the amounts and disclosures included in respect of this
component, is based solely on the report of the other auditors:

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