The SBA should verify the details of stock statement dated 31st March of 2021 submitted to the bank and the values of drawing power claimed therein with the values reported in audited balance sheet of 31-03-2021
source https://www.caclubindia.com/articles/bank-audit-of-working-capital-loan-limits-46926.asp
source https://www.caclubindia.com/articles/bank-audit-of-working-capital-loan-limits-46926.asp
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