The balance comprises temporary differences attributable to the below items and corresponding movement in deferred tax liabilities | (assets): (` cr) Particulars As at March 31, 2025 Charged | (Credited) to As at March 31, 2024 Charged | (Credited) to As at March 31, 2023 Profit or loss OCI | Equity Profit or loss OCI | Equity Property, plant and equipment 159.32 21.78 - 137.54 25.52 - 112.02 Fair value equity investments (net) 53.12 - 16.13 36.99 - 21.29 15.70 Undistributed profit of subsidiary companies 50.81 7.26 - 43.55 6.08 - 37.47 Foreign currency translation reserves 4.92 - (0.43) 5.35 - 1.28 4.07 Unrealised gain on mutual fund 9.45 7.00 - 2.45 2.34 - 0.11 Effective portion of gains | (loss) on cash flow hedges 0.07 - (0.07) 0.14 - (0.03) 0.17 Provision for leave encashment (11.70) (0.30) - (11.40) (0.49) - (10.91) Provision for doubtful debts (5.25) (1.62) - (3.63) 0.08 - (3.71) Regulatory and other charges (2.44) (2.30) - (0.14) (0.07) - (0.07) Investment properties (1.31) 6.92 - (8.23) (0.44) - (7.79) Elimination of profits resulting from intragroup transactions (22.02) 6.62 - (28.64) (12.75) - (15.89) Unused tax losses (29.77) (9.44) - (20.33) (7.67) - (12.66) Others (1.28) (0.53) - (0.75) 0.35 - (1.10) Net deferred tax liabilities | (assets) 203.92 35.39 15.63 152.90 12.95 22.54 117.41 Note 30.6 Employee benefit obligations Funded schemes a) Defined benefit plans Gratuity (` cr) Particulars Present value of obligation Fair value of plan assets Net amount As at April 01, 2023 64.69 (63.60) 1.09 Current service cost 4.74 (0.01) 4.73 Interest expense | (income) 4.75 (4.65) 0.10 Total amount recognised in the Consolidated Statement of Profit and Loss 9.49 (4.66) 4.83 Remeasurement Return on plan assets, excluding amount included in interest expense | (income) - (0.03) (0.03) (Gain) from change in demographic assumptions (0.45) - (0.45) Note 30.5 Current and deferred tax (continued) 279 279 Corporate overview Performance overview ESG overview Statutory Reports Financial Statements
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