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given to us:                                    Amount of ` 5.09 Lakhs and 5.24 Lakhs were due on 14 October
                                                             2019 and 18 December 2019 respectively. The Company has paid
             i)    The consolidated financial statements disclose the impact   these amounts with the delay of 239 days and 177 days on 09 June
                of pending litigations on the consolidated financial   2020 and 12 June 2020 respectively.
                position of the Group and of its joint venture. Refer note
                36 to the Consolidated Ind AS financial statements.
                                                                                      For Deloitte Haskins & Sells LLP
             ii)   the Group did not have any material foreseeable losses on                 Chartered Accountants
                long-term contracts including derivative contracts.           (Firm’s Registration No. 117366W/W-100018)
             iii)   Following are the instances of delay in transferring                            Saira Nainar
                amounts, required to be transferred, to the Investor                                   (Partner)
                Education and Protection Fund by the Parent-  Place: Mumbai                (Membership No. 040081)
                                                             Date: 23 June 2020         (UDIN: 20040081AAAABA2698)

                        Annexure “A” To The Independent Auditor’s Report

          (Referred to in paragraph 1(f) under ‘Report on Other Legal and Regulatory Requirements’ section of our report of even date)

          Report on the Internal Financial Controls Over Financial Reporting under Clause (i) of Sub-section 3 of Section 143 of the Companies
          Act, 2013 (“the Act”)

          In conjunction with our audit of the consolidated Ind AS financial   companies, which are companies incorporated in India, based
          statements of the Company as of and for the year ended 31 March,   on our audit.  We conducted our audit in accordance with the
          2020, we have audited the internal financial controls over financial   Guidance Note on Audit of Internal Financial Controls Over Financial
          reporting  of  Kolte-Patil Developers Limited  (hereinafter  referred   Reporting (the “Guidance Note”) issued by the Institute of Chartered
          to as “Parent”) and its subsidiary companies, which are companies   Accountants of India and the Standards on Auditing, prescribed
          incorporated in India, as of that date.            under Section 143(10) of the Companies Act, 2013, to the extent
                                                             applicable to an audit of internal financial controls. Those Standards
          MANAGEMENT’S RESPONSIBILITY FOR INTERNAL           and the Guidance Note require that we comply with ethical
          FINANCIAL CONTROLS                                 requirements and plan and perform the audit to obtain reasonable
          The respective Board of Directors of the Parent and its subsidiary   assurance about whether adequate internal financial controls over
          companies, which are companies incorporated in India, are   financial reporting was established and maintained and if such
          responsible for establishing and maintaining internal financial   controls operated effectively in all material respects.
          controls based on the internal control over financial reporting   Our audit involves performing procedures to obtain audit evidence
          criteria established by the respective Companies considering the   about the adequacy of the internal financial controls system over
          essential components of internal control stated in the Guidance   financial reporting and their operating effectiveness. Our audit
          Note on Audit of Internal Financial Controls Over Financial   of internal financial controls over financial reporting included
          Reporting issued by the Institute of Chartered Accountants of India   obtaining an understanding of internal financial controls over
          (ICAI).  These responsibilities include the design, implementation   financial reporting, assessing the risk that a material weakness exists,
          and maintenance of adequate internal financial controls that were   and testing and evaluating the design and operating effectiveness of
          operating effectively for ensuring the orderly and efficient conduct   internal control based on the assessed risk. The procedures selected
          of its business, including adherence to the respective company’s   depend on the auditor’s judgement, including the assessment
          policies, the safeguarding of its assets, the prevention and detection   of the risks  of material misstatement  of the  financial statements,
          of  frauds  and  errors,  the  accuracy  and  completeness  of  the   whether due to fraud or error.
          accounting records, and the timely preparation of reliable financial
                                                             We believe that the audit  evidence we  have  obtained and the
          information, as required under the Companies Act, 2013.
                                                             audit evidence obtained by the other auditors of the subsidiary
          AUDITOR’S RESPONSIBILITY                           companies, which are companies incorporated in India, in terms of
          Our responsibility is to express an opinion on the internal financial   their reports referred to in the Other Matters paragraph below, is
          controls over financial reporting of the Parent and its subsidiary   sufficient and appropriate to provide a basis for our audit opinion on

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