1.  Previous year figures have been regrouped/ rearranged wherever
 found necessary.
 
 2.  Paise have been rounded off to nearest rupee.
 
 3.  In view of insignificant amount of deferred tax liability,
 provision for DTL has not been made by the company during the year,
 under the provisions of AS-22 issued by ICAI.
 
 4.  Sundry Debtors, Sundry Creditors, Loans and Advances and Bank
 accounts are subject to confirmation/ reconciliation.
 
 5.  Most of the sundry debtors and sundry creditors are older than six
 month but in the opinion of the management, sundry debtors are fully
 recoverable and sundry creditors are payable.
 
 6.  As informed by the management no amount is payable to Medium, Small
 and Micro enterprises.
 
 7.  Related Party Disclosures in terms of AS-18 issued by ICAI in
 respect of Key Management Personnel (Sh. G. C. Jain, Mg. Director; Sh.
 Ankur Jain, Director and Smt. Alka Jain, Director) and Associate
 Concerns
 
 8.  Retirement benefits including gratuity and leave encashment are
 accounted for on cash basis. Provision on accrual as required by AS-15
 issued by ICAI has not been made since there is no such liability.