Audit Committee.

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..... the terms of reference, subject to the following: (a) The audit committee shall have minimum three directors as members. (b) 3 [ At least ] Two-thirds of the members of audit committee shall be independent directors 1 [ and in case of a listed entity having outstanding SR equity shares, the audit committee shall only comprise of independent directors ] . (c) All members of audit committee shall be .....

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..... officer with financial oversight responsibilities. (d) The chairperson of the audit committee shall be an independent director and he 2 [ /she ] shall be present at Annual general meeting to answer shareholder queries. (e) The Company Secretary shall act as the secretary to the audit committee. (f) The audit committee at its discretion shall invite the finance director or head of the finance funct .....

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..... eek information from any employee, obtain outside legal or other professional advice and secure attendance of outsiders with relevant expertise, if it considers necessary. (3) The role of the audit committee and the information to be reviewed by the audit committee shall be as specified in Part C of Schedule II. ************* NOTES:- 1. Inserted vide NOTIFICATION No. SEBI/LAD-NRO/GN/2019/28 dated .....

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