(Continuation news of ZAHEENSPIN): In respect of the addition, an amount of Tk 12,995,500 was adjusted with receivable and rest of the payment was made by cash, which is also violation of Income tax Ordinance 1984, section 30(m). Also we were unable to obtain sufficient appropriate audit evidence on which to make any opinion, and we concludes that there may be possible effects on the financial statements of undetected misstatements, if any, could be material. (end)