CERTAIN CONVENTIONS, USE OF FINANCIAL INFORMATION AND MARKET DATA AND
CURRENCY OF PRESENTATION

Page Numbers
Unless otherwise stated, all references to page numbers in this Prospectus are to page numbers of this Prospectus.
Currency and Units of Presentation

All references to “Rupee(s)”, “Rs.” or “2” or “INR” are to Indian Rupees, the official currency of the Republic
of India. All references to “US$” or “U.S. Dollars” or “USD” are to United States Dollars, the official currency
of the United States of America. All references to “EUR” or “€” are to Euro, the official currency of the European
Union.

Exchange Rates

This Prospectus contains conversions of certain other currency amounts into Rupees that have been presented
solely to comply with the requirements of SEBI ICDR Regulations. Unless otherwise stated, the exchange rates
referred to for the purpose of conversion of foreign currency amounts into Rupee amounts, are as follows:

(in)
Currency Exchange rate as on
June 30, 2021 March 31, 2021 March 31, 2020 March 31, 2019"
USD 74.35 73.50 75.39 69.17
Source: www.rbi.org.in and www.[bilorg.in
* Exchange rate as on March 29, 2019, as FBIL reference rate is not available for March 31, 2019 and March 30, 2019
being a Sunday and Saturday, respectively.

 

Such conversion should not be considered as a representation that such currency amounts have been, could have
been or can be converted into Rupees at any particular rate, the rates stated above or at all.

Time
All references to time in this Prospectus are to Indian Standard Time.
Financial and Other Data

Unless stated or the context requires otherwise, the financial information in this Prospectus is derived from our
Restated Financial Information. The restated statement of assets and liabilities as at March 31, 2021 and March
31, 2020 and for the three months ended June 30, 2021 and June 30, 2020 and restated standalone statement of
assets and liabilities as at March 31, 2019, the restated statements of profit and loss (including other
comprehensive income), the restated statement of changes in equity and the restated cash flow statement for the
years ended March 31, 2021 and 2020 and for the three months ended June 30, 2021 and June 30, 2020 and the
restated standalone statements of profit and loss (including other comprehensive income), the restated standalone
statement of changes in equity and the restated standalone cash flow statement for the year ended March 31, 2019,
the summary statement of significant accounting policies and other explanatory information (collectively referred
to as Restated Financial Information), prepared in accordance with Section 26 of Part I of Chapter III of the
Companies Act, 2013 as amended, the SEBI ICDR Regulations, as amended and the Guidance Note on Reports
in Company Prospectuses (Revised 2019) issued by the ICAI.

Certain financial information included in this Prospectus is also derived from our Restated Consolidated Financial
Information. The restated consolidated statement of assets and liabilities as at March 31, 2019, the restated
consolidated statements of profit and loss (including other comprehensive income), the restated consolidated
statement of changes in equity and the restated consolidated cash flow statement for the year ended March 31,
2019, the summary statement of significant accounting policies and other explanatory information, prepared in
accordance with Section 26 of Part I of Chapter III of the Companies Act, 2013 as amended, the SEBI ICDR
Regulations, as amended and the Guidance Note on Reports in Company Prospectuses (Revised 2019) issued by
the ICAI.

There are significant differences between Indian GAAP, Ind AS, U.S. GAAP and IFRS. Our Company does not

provide reconciliation of its financial information to IFRS or U.S. GAAP. Our Company has not attempted to
explain those differences or quantify their impact on the financial data included in this Prospectus and it is urged

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