Atul Ltd 2018-19

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 ȳċĚŠĚǛƥ ȴ 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 ȳċĚŠĚǛƥ ȴ 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