Corporate Overview Statutory Reports Financial Statements 235 (` cr) Note 30.4 (I) Outstanding balances at the year end As at March 31, 2024 As at March 31, 2023 d) With entities over which key management personnel or their close family members have significant influence 1. Receivables 0.10 0.05 Atul Foundation Health Center 0.00 - Atul Foundation Trust 0.03 0.02 Atul Kelavani Mandal 0.01 0.01 Atul Rural Development Fund 0.01 0.00 Atul Vidyalaya Trust 0.05 0.02 Urmi Stree Sanstha 0.00 0.00 2. Payables 0.09 0.05 Atul Education Trust 0.00 0.00 Atul Foundation Trust 0.00 0.00 Atul Rural Development Fund 0.00 - Atul Vidyalaya 0.09 0.05 Note 30.5 Current and deferred tax The major components of income tax expense for the years ended March 31, 2024, and March 31, 2023, are: a) Income tax expense recognised in the Consolidated Statement of Profit and Loss (` cr) Particulars 2023-24 2022-23 i) Current tax Current tax on profit for the year 113.77 179.38 Adjustments for current tax of prior periods (0.13) (0.22) Total current tax expense 113.64 179.16 ii) Deferred tax (Decrease) | Increase in deferred tax liabilities 56.51 (12.33) Decrease | (Increase) in deferred tax assets (43.65) 14.38 Total deferred tax expense | (benefit ) 12.86 2.05 Income tax expense 126.50 181.21 b) Income tax expense recognised in the other comprehensive income (` cr) Particulars 2023-24 2022-23 i) Current tax Remeasurement gain | (loss) on defined benefit plans 0.03 1.07 Total current tax expense 0.03 1.07 ii) Deferred tax Fair value equity investment 21.29 (11.86) Effective portion of gain | (loss) on cash flow hedges (0.03) (0.13) Foreign currency translation reserve 1.28 0.17 Total deferred tax expense | (benefit ) 22.54 (11.82) Income tax expense 22.57 (10.75) Note 30.4 Related party disclosures (continued)
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