The auditor of the National Tubes Limited has given the " Emphasis of Matter " paragraphs in the Auditor's Report for the year ended on 30 June, 2021. Emphasis of Matter: 1)The company has reported Tk. 318,295,253 as Advance Income Tax as disclosed in Note 11.00 of the financial statements as on 30 June 2021, However, corresponding Provision for Income Tax stood at Tk. 63,233,729 (Note 24) at the same date. As a result, (cont.)