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Note 29.5 Current and Deferred tax (continued)
c) The reconciliation between the statutory income tax rate applicable to the Group and the effective income tax rate
ūlj ƥĺĚ HƑūƭƎ Ŀƙ îƙ ljūŕŕūDžƙȠ
(
`
cr)
Particulars
2018-19
2017-18
a)
¬ƥîƥƭƥūƑNj ĿŠČūŞĚ ƥîNJ ƑîƥĚ
ǩǪȦǯǪɼ
ǩǪȦǬǧɼ
b)
Differences due to:
i)
/NJƎĚŠƙĚƙ Šūƥ ēĚēƭČƥĿċŕĚ ljūƑ ƥîNJ ƎƭƑƎūƙĚƙ
ǦȦǪǯɼ
1.05%
ii)
TŠČūŞĚ ĚNJĚŞƎƥ ljƑūŞ ĿŠČūŞĚ ƥîNJ
ȳǦȦǪǦɼȴ
(1.63%)
iii)
TŠČūŞĚ ƥîNJ ĿŠČĚŠƥĿDŽĚƙ
(1.15%)
(0.50%)
iv) Others
2.03%
(1.69%)
Effective income tax rate
35.91%
31.84%
¹ĺĚ îƎƎŕĿČîċŕĚ ƙƥîƥƭƥūƑNj ĿŠČūŞĚ ƥîNJ ƑîƥĚ ljūƑ ƥĺĚ NjĚîƑƙ ĚŠēĚē qîƑČĺ ǩǧȡ ǨǦǧǯ îŠē qîƑČĺ ǩǧȡ ǨǦǧǮ Ŀƙ ǩǪȦǯǪɼ îŠē ǩǪȦǬǧɼȡ
ƑĚƙƎĚČƥĿDŽĚŕNjȦ ¹ĺĚ ĿŠČƑĚîƙĚ ĿŠ ƥĺĚ ČūƑƎūƑîƥĚ ƙƥîƥƭƥūƑNj ĿŠČūŞĚ ƥîNJ ƑîƥĚ ƥū ǩǪȦǯǪɼ Ŀƙ ČūŠƙĚƐƭĚŠƥ ƥū ČĺîŠijĚƙ ŞîēĚ ĿŠ ƥĺĚ GĿŠîŠČĚ
Act, 2018.
d) Current tax liabilities (net)
(
`
cr)
Particulars
As at
March 31, 2019
As at
March 31, 2018
Opening balance
8.13
3.39
ēēȠ ƭƑƑĚŠƥ ƥîNJ ƎîNjîċŕĚ ljūƑ ƥĺĚ NjĚîƑ
ǨǪǩȦǬǨ
108.16
gĚƙƙȠ ¹îNJ ƎîĿē
(251.08)
ȳǧǦǩȦǪǨȴ
Closing balance
0.67
8.13
e) Current tax assets (net)
(
`
cr)
Particulars
As at
March 31, 2019
As at
March 31, 2018
Opening balance
2.58
1.21
ēēȠ ¹îNJĚƙ ƎîĿē ĿŠ îēDŽîŠČĚȡ ŠĚƥ ūlj ƎƑūDŽĿƙĿūŠƙ ēƭƑĿŠij ƥĺĚ NjĚîƑ
ǫȦǮǪ
1.37
Closing balance
8.42
2.58
f) Deferred tax liabilities | (assets)
¹ĺĚ ljūŕŕūDžĿŠij Ŀƙ ƥĺĚ îŠîŕNjƙĿƙ ūlj ēĚljĚƑƑĚē ƥîNJ ŕĿîċĿŕĿƥĿĚƙ ʈ ȳîƙƙĚƥƙȴ ċîŕîŠČĚƙ ƎƑĚƙĚŠƥĚē ĿŠ ƥĺĚ ūŠƙūŕĿēîƥĚē îŕîŠČĚ ¬ĺĚĚƥȠ
(
`
cr)
Particulars
As at
March 31, 2019
As at
March 31, 2018
'ĚljĚƑƑĚē ƥîNJ ŕĿîċĿŕĿƥĿĚƙ
ǧǩǯȦǪǮ
129.55
'ĚljĚƑƑĚē ƥîNJ îƙƙĚƥƙ
(0.52)
(5.01)
138.96
124.54
222
Atul Ltd | Annual Report 2018-19
Corporate Overview 01-22
Statutory Reports 23-105
Financial Statements 107-250