Atul Ltd 2018-19

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