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Note 29.5 Current and Deferred tax
¹ĺĚ ŞîŏūƑ ČūŞƎūŠĚŠƥƙ ūlj ĿŠČūŞĚ ƥîNJ ĚNJƎĚŠƙĚ ljūƑ ƥĺĚ NjĚîƑƙ ĚŠēĚē qîƑČĺ ǩǧȡ ǨǦǧǯ îŠē qîƑČĺ ǩǧȡ ǨǦǧǮ îƑĚȠ
îȴ TŠČūŞĚ ƥîNJ ĚNJƎĚŠƙĚ ƑĚČūijŠĿƙĚē ĿŠ ƥĺĚ ūŠƙūŕĿēîƥĚē ¬ƥîƥĚŞĚŠƥ ūlj ¡ƑūǛƥ îŠē gūƙƙȠ
(
`
cr)
Particulars
2018-19
2017-18
i)
Current tax
ƭƑƑĚŠƥ ƥîNJ ūŠ ƎƑūǛƥ ljūƑ ƥĺĚ NjĚîƑ
ǨǪǨȦǭǩ
ǧǦǯȦǦǪ
ēŏƭƙƥŞĚŠƥƙ ljūƑ ČƭƑƑĚŠƥ ƥîNJ ūlj ƎƑĿūƑ ƎĚƑĿūēƙ
0.89
(0.88)
¹ūƥîŕ ČƭƑƑĚŠƥ ƥîNJ ĚNJƎĚŠƙĚ
243.62
108.16
ii) Deferred tax
ȳ'ĚČƑĚîƙĚȴ ʈ TŠČƑĚîƙĚ ĿŠ ēĚljĚƑƑĚē ƥîNJ ŕĿîċĿŕĿƥĿĚƙ
ǨǪȦǦǧ
2.15
'ĚČƑĚîƙĚ ʈ ȳTŠČƑĚîƙĚȴ ĿŠ ēĚljĚƑƑĚē ƥîNJ îƙƙĚƥƙ
(23.31)
20.66
¹ūƥîŕ ēĚljĚƑƑĚē ƥîNJ ĚNJƎĚŠƙĚ ʈ ȳċĚŠĚǛƥȴ
0.70
22.81
Income tax expense
244.32
130.97
ċȴ TŠČūŞĚ ƥîNJ ĚNJƎĚŠƙĚ ƑĚČūijŠĿƙĚē ĿŠ ¬ƥîƥĚŞĚŠƥ ūlj ūƥĺĚƑ ČūŞƎƑĚĺĚŠƙĿDŽĚ ĿŠČūŞĚȠ
(
`
cr)
Particulars
2018-19
2017-18
i)
Current tax
¤ĚŞĚîƙƭƑĚŞĚŠƥ ijîĿŠ ʈ ȳŕūƙƙȴ ūŠ ēĚǛŠĚē ċĚŠĚǛƥ ƎŕîŠƙ
(0.08)
0.95
¹ūƥîŕ ČƭƑƑĚŠƥ ƥîNJ ĚNJƎĚŠƙĚ
(0.08)
0.95
ii) Deferred tax
Fair value equity investment
11.00
-
/ljljĚČƥĿDŽĚ ƎūƑƥĿūŠ ūlj ijîĿŠ ʈ ȳŕūƙƙȴ ūŠ Čîƙĺ ǜūDž ĺĚēijĚƙ
ǦȦǪǩ
0.02
¹ūƥîŕ ēĚljĚƑƑĚē ƥîNJ ĚNJƎĚŠƙĚ ʈ ȳċĚŠĚǛƥȴ
11.43
0.02
Income tax expense
11.35
0.97
Note 29.4 Related party disclosures (continued)
(
`
cr)
Note 29.4 (H) Outstanding balances at the 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 NjĚîƑȠ ɞ ǪǫȡǮǦǪȴ
0.05
ƥƭŕ ¤ƭƑîŕ 'ĚDŽĚŕūƎŞĚŠƥ GƭŠē ȳ ƭƑƑĚŠƥ NjĚîƑȠ ɞ 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
-
Consolidated
|
Notes to the Financial Statements
221