Independent Assurance Statement
We, Ernst & Young Pvt Ltd. ('EY'), have been engaged by ITC Limited (the 'Company') to provide independent assurance to its Sustainability Report 2008-09, limited to the social and environmental information therein. The Report and its contents are the responsibility of the Company and this assurance statement is the responsibility of EY.

Assurance standard
Our assurance is in accordance with International Federation of Accountants' International Standard for Assurance Engagements Other than Audits or Reviews of Historical Financial Information (ISAE 3000), and our conclusions are for 'limited' assurance as set out in ISAE 3000.

Scope of assurance
In order to provide assurance, we selected 10 representative units from various businesses of the Company, and core G3 indicators as listed below, which are material to the Company's triple bottom line performance. The scope was limited to review and verification of data collection/measurement methodology and general review of the logic of inclusion/ omission of necessary relevant information/data as provided below:

	Review of the Report for any major anomaly within the report and between the report and source data/information;
	Verification of the transcription of the data internally verified by the Company;
	Execution of an audit trail of selected claims and data streams to determine the level of accuracy in collection, transcription and aggregation processes followed;
	Review of the Company's plans, policies and practices, so as to be able to make comments on the completeness of reporting and the degree to which EY believes the report provides a fair and honest representation of the Company's business;
The 10 units selected for visits and verification are:
	ITD (Tobacco Division): (i) Munger, Bihar (ii) Bengaluru, Karnataka
	ILTD (Leaf Tobacco Division): Anaparty, Andhra Pradesh
	Packaging and Printing Business: (i) Munger, Bihar (ii) Haridwar, Uttarakhand.
	Paperboards and Specialty Papers Division: Bhadrachalam, Andhra Pradesh
	Hotels Division: (i) ITC Grand Central, Mumbai (ii) ITC Maratha, Mumbai.
	Foods Division: Haridwar, Uttarakhand
	Personal Care Products Business: Haridwar, Uttarakhand
The selected core G3 indicators from the environment and social reporting section which were verified are:
	Environment
	a. Materials (EN1, EN2)
	b. Energy (EN3, EN4)
	c. CO2 Emissions (EN16)
	d. Water (EN8, EN21)
	e. Ozone depleting substances (EN19)
	f. Air Emissions (EN20)
	g. Solid Wastes (EN22)
	Social
	h. Employment (LA1)
	i. Training (LA10)
	j. Occupational Health and Safety (LA7)
	k. Community development and Social & Farm Forestry initiatives (SO1)
	l. Product and Service Labelling (PR3)