157 / 260
Note 28.4 Related party disclosures (continued)
(
`
cr)
Note 28.4 (I) Outstanding balances as at year end
As at
March 31, 2019
As at
March 31, 2018
d) With Key Management Personnel
Payables
-
0.01
Directors’ deposit
-
0.01
(
`
cr)
Note 28.4 (e) Outstanding balances as at year end
As at
March 31, 2019
As at
March 31, 2018
e) With entities over which Key Management Personnel or their close
ljîŞĿŕNj ŞĚŞċĚƑƙ ĺîDŽĚ ƙĿijŠĿǛČîŠƥ ĿŠǜƭĚŠČĚ
1 Receivables
0.03
0.07
ƥƭŕ eĚŕîDŽîŠĿ qîŠēîŕ ȳ ƭƑƑĚŠƥ ƎĚƑĿūēȠ
`
ǪǫȡǮǦǪȴ
0.05
Atul Rural Development Fund (Current year:
`
ǪǧȡǨǭǬ îŠē ¡ƑĚDŽĿūƭƙ
year:
`
ǨǫȡǫǬǪȴ
Atul Vidyalaya
0.03
0.02
ÀƑŞĿ ¬ƥƑĚĚ ¬îŠƙƥĺî ȳ ƭƑƑĚŠƥ NjĚîƑȠ
`
ǨǧȡǯǧǪ îŠē ¡ƑĚDŽĿūƭƙ NjĚîƑȠ
`
7,199)
2 Payables
0.02
Atul Rural Development Fund (Current year:
`
15,000 and Previous
year:
`
12,500)
Atul Vidyalaya
0.02
-
Note 28.4 (J) Terms and conditions
1
Sales to and purchases from related parties were made on normal commercial terms and conditions and at prevailing
market prices or where market price is not available, at cost plus margin.
2
Transactions relating to dividends were on the same terms and conditions that applied to other shareholders. Subscriptions
for new equity shares were on preferential basis.
3
All outstanding balances are unsecured and are repayable in cash and cash equivalent.
Note 28.5 Current and deferred tax
The major components of income tax expense for the years ended March 31, 2019 and March 31, 2018 are:
îȴ TŠČūŞĚ ƥîNJ ĚNJƎĚŠƙĚ ƑĚČūijŠĿƙĚē ĿŠ ƥĺĚ ¬ƥîƥĚŞĚŠƥ ūlj ¡ƑūǛƥ ūƑ gūƙƙȠ
(
`
cr)
Particulars
2018-19
2017-18
i)
Current tax
ƭƑƑĚŠƥ ƥîNJ ūŠ ƎƑūǛƥ ljūƑ ƥĺĚ NjĚîƑ
235.88
ǧǦǩȦǦǪ
Adjustments for current tax of prior periods
0.87
(0.83)
Total current tax expense
236.75
102.21
ii) Deferred tax
(Decrease) | Increase in deferred tax liabilities
ȳǨȦǪǩȴ
1.59
Decrease | (Increase) in deferred tax assets
(11.06)
ǨǩȦǦǪ
¹ūƥîŕ ēĚljĚƑƑĚē ƥîNJ ĚNJƎĚŠƙĚ ʈ ȳċĚŠĚǛƥȴ
(13.49)
24.63
Income tax expense
223.26
126.84
155
Standalone
|
Notes to the Financial Statements