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B. K. KHARE & Co. CHARTERED ACCOUNTANTS T + 91 022 6243 9500 F + 91 022 2200 3476 E + info@bkkhareco.com 706/708 , Sharda Chambers New Marine Lines , Mumbai - 400 020 , India INDEPENDENT AUDITORS ' REVIEW REPORT The Board of Directors Larsen and Toubro Infotech Limited 1. We have reviewed the accompanying Statement of unaudited standalone financial results of Larsen and Toubro Infotech Limited ( " the Company " ) for the quarter and nine months ended December 31 , 2020 ( " the Statement " ) attached herewith , being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI ( Listing Obligations and Disclosure Requirements ) Regulations , 2015 , as amended . 2. This Statement is the responsibility of the Company's management and has been approved by the Board of Directors of the Company in their meeting held on January 19 , 2021. Our responsibility is to issue a report on the Statement based on our review . 3. We conducted our review in accordance with the Standard on Review Engagements ( SRE ) 2410 , " Review of Interim Financial Information Performed by the Independent Auditor of the Entity " issued by the Institute of Chartered Accountants of India . This standard requires that we plan and perform the review to obtain moderate assurance as to whether the financial results are free of material misstatement . A review is limited primarily to inquiries of the company personnel and analytical procedures applied to financial data and thus provide less assurance than an audit . We have not performed an audit and accordingly , we do not express an audit opinion . 4. Based on our review conducted as above , nothing has come to our attention that causes us to believe that the accompanying Statement prepared in accordance with the applicable Indian Accounting Standards ( Ind AS ) and other recognized accounting practices and policies , has not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBI ( Listing Obligations and Disclosure Requirements ) Regulations , 2015 , as amended , including the manner in which it is to be disclosed , or that it contains any material misstatement . For B. K. Khare & Co. Chartered Accountants Firm Registration No. 105102W Padmini Khare Kaicker Partner Membership No. 044784 UDIN : 21044784AAAAAF3129 Mumbai , January 19 , 2021 KHARE B.K. & CO Chartered Accountants Pune T + 91 020 25648885/8446011005 +91 020 8446031006/8446031009 F + 91 020 2542 0212 E bkkpune@bkkhareco.com Hotel Swaroop , 4th Floor , Lane No.10 , Prabhat Road , Erandwane , Pune - 411 004 , India Bengaluru T + 91 80 41105357 E bkkbengaluru@bkkhareco.com 101 , Money Chambers , 1st Floor , # 6 K. H. Road , Shanthinagar , Bengaluru - 560027 , India New Delhi T + 91 011 4905 7624 E bkkdelhi@bkkhareco.com 1405/06 , 38 , Ansal Tower , Nehru Place , New Delhi 110 019 , India Chennai T + 044 4862 9299 E bkkchennal@bkkhareco.com 2nd Floor , Crown Court Cathedral Road , Chennai - 600086 , India