| (i) | - | the signature creation data, at the time of affixing signature, was under the exclusive control of signatory and no other person; and |
| (ii) | - | the signature creation data was stored and affixed in such exclusive manner as may be prescribed. |
Gupta Sachdeva & Co. Chartered Accountants
New Delhi
CA Final
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Naveen Fintech Pvt Ltd
Kolkata
CA Inter
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CAclubindia
