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<in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">1) The above Standalone/ Consolidated financial results have been reviewed by the Audit Committee and approved by the Board of Directors in their meeting held on 12.08.2021    2) As required under Regulation 33 of the Securities and Exchange Board of India (Listing obligation and Disclosure requirements) Regulations 2015, the Statutory Auditors of the company have conducted the limited review of the above financial results for the quarter ended 30th June 2021.           3) The statements include results for the quarter ended 31st March 2021 being the balancing figures between audited figures in respect of full financial year and year to date unaudited figures upto the third quarter of relevant financial year.        4) The Standalone/Consolidated financial results have been prepared in accordance with the Indian Accounting Standards (Ind- AS) as notified under Section 133 of the Companies Act, 2013 read with Rule 3 of the Companies (Indian Accounting Standard) Rules, 2015 and Companies (Indian Accounting Standards) amendment Rules, 2016 and other recognized accounting practices and policies to the extent applicable.           5) The Company /Group operates in a single reportable operating Segment 'Development of Rail Infrastructure', hence there are no separate operating segments as per Ind AS 108 -Operating Segments.           6) Section 115BAA has been inserted in the Income Tax Act, 1961 vide Taxation laws (Amendment) Ordinance, 2019 issued on 20th September 2019 which enables domestic companies to exercise a non-reversible option to pay corporate tax at reduced rates effective 1st April 2019 subject to certain conditions. The company has not exercised this option yet.     7) The company's operations were impacted by 2nd wave of Covid-19 pandemic; despite this impact company has registered an increase of approximately 33% in operating turnover over the corresponding quarter ended 30th June 2020. The Company is positive on the long term business outlook as well as its financial position. However, Company will continue to monitor developments to identify significant uncertainties relating to business operations in future periods.     8) Wherever necessary figures for the previous periods/ year have been regrouped, reclassified/recasted to conform to the classification of the current period/year.</in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock>
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<in-bse-fin:DescriptionOfOtherExpenses contextRef="OneOperatingExpenses02D">Other Expenses</in-bse-fin:DescriptionOfOtherExpenses>
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