Atul Ltd 2020-21

95 Statutory Report 22 - 87 Financial Statements 88 - 229 Corporate Overview 01 - 21 subject to the risk that the internal financial control over financial reporting may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate. Opinion 8. In our opinion, to the best of our information and according to the explanations given to us, the Company has, in all material respects, an adequate internal financial controls system over financial reporting and such internal financial controls over financial reporting were operating effectively as at March 31, 2021, based on the internal financial control over financial reporting criteria established by the Company considering the essential components of internal control stated in the Guidance Note issued by the ICAI. For Deloitte Haskins & Sells LLP Chartered Accountants Firm registration number: 117366W|W-100018 Samir R. Shah Partner Mumbai Membership number: 101708 April 30, 2021 UDIN: 21101708AAAACC9294