Securities And Exchange Board Of India - Subsection
Section 13(2)(b) in Securities and Exchange Board of India (Infrastructure Investment Trusts) Regulations, 2014
(b)the auditor shall, to the best of his information and knowledge, ensure that the accounts and financial statements give a true and fair view of the state of the affairs of the InvIT, including profit or loss and cash flow for the period and such other matters as may be specified;