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<in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">1.The above results have been reviewed by the Audit Committee and approved by the Board of Directors of the Company in their respective meetings held on February 08,2022      2.The Statutory Auditors have carried out limited review of the Unaudited Consolidated financial results for the quarter and nine months period ended December 31, 2021.      3.The Company has assessed the possible impact of COVID-19 pandemic on its operations, liquidity position and recoverability of its asset balances as at December 31, 2021 based on the internal and external sources of information upto the date of approval of these unaudited standalone financial results. The management will continue to monitor any material changes to the future economic conditions.      4.The Code on Social Security 2020 and The Code on Wages 2019 (“Code”) received the Presidential Assent on September 28, 2020. The effective date and related rules of the Code have not been notified. The impact of the change, if any will be assessed and recognized post notification of the relevant provisions.      5.Current tax for the nine months period ended December 31, 2020 and year ended March 31, 2021 is after accounting of tax credit of Rs. 32.03 crores on receipt of intimation for Assessment year 2018-19 from department.      6.Exceptional items for the quarter ended December 31, 2021 pertains to the impairment of investment and for the previous quarter pertains to additional area allotted to NCC Limited on approval of revised plan as per the contractual terms in relation to Investment property under construction and provision made for impairment of investment.      7.Pursuant to the Scheme of Amalgamation approved by the Hon’ble National Company Law Tribunal (NCLT), Hyderabad, vide order dated August 26, 2021, Aster Rail Private Limited and Vaidehi Avenues Limited (wholly owned subsidiaries) have merged with the Company, with effect from April 1, 2020, being the appointed date as per the scheme. This being a common control business combination, the financial information of the wholly owned subsidiaries is included in the financial results of the Company and has been restated for comparative purpose from the appointed date and the impact of this restatement is not material.      8.Previous period’s figures have been regrouped wherever necessary to conform to current period's presentation.</in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock>
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