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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 K. INDEPENDENT AUDITORS ' REPORT ON THE AUDIT OF QUARTERLY AND ANNUAL STANDALONE FINANCIAL RESULTS To the Board of Directors of Larsen and Toubro Infotech Limited Opinion We have audited the Standalone Financial Results for the quarter and year ended March 31 , 2021 ( " Standalone Financial Results " ) included in the accompanying " Statement of audited Standalone Financial Results for the quarter and year ended March 31 , 2021 " ( " the Statement " ) of Larsen and Toubro Infotech Limited ( " the Company " ) being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI ( Listing Obligations and Disclosure Requirements ) Regulations , 2015 , as amended ( " the Listing Regulations " ) . In our opinion and to the best of our information and according to the explanations given to us , the Standalone Financial Results for the quarter and year ended March 31 , 2021 : ( i ) are presented in accordance with the requirements of Regulation 33 of the SEBI ( listing Obligations and Disclosure Requirements ) Regulations , 2015 , as amended ; and ( ii ) give a true and fair view in conformity with the recognition and measurement principles laid down in the Indian Accounting Standards and other accounting principles generally accepted in India of the net profit and total comprehensive income and other financial information for the quarter and year then ended . Basis for Opinion We conducted our audit in accordance with the Standards on Auditing ( SAS ) specified under Section 143 ( 10 ) of the Companies Act , 2013 ( " the Act " ) . Our responsibilities under those Standards are further described in the ' Auditors ' Responsibilities for the audit of the Standalone Financial Results for the quarter and year ended March 31 , 2021 ' section of our report . We are independent of the Company in accordance with the Code of Ethics issued by the Institute of Chartered Accountants of India ( " the ICAI " ) together with the ethical requirements that are relevant to our audit of the Standalone Financial Results for the quarter and year ended March 31 , 2021 under the provisions of the Act and the Rules thereunder and we have fulfilled our other ethical responsibilities in accordance with these requirements and the CAI's Code of Ethics . We believe that the audit evidence obtained by us is sufficient and appropriate to a basis for our audit opinion . KHAREvide MUMBAManagement's Responsibilities for the Statement CHARTERE Pune ACCOUN Statement which includes the Standalone Financial Results is the responsibility of the Company's Board of Directors and has been approved by them . The Statement has been compiled from the related 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 bkkchennai@bkkhareco.com 2nd Floor , Crown Court Cathedral Road , Chennai 600086 , India