| 120 Annual Report | 2023-2024 Arohan Financial Services Limited Annexure “A” to Independent Auditor’s Report of even date on the Financial Statements of Arohan Financial Services Limited for the year ended March 31, 2024 (cont’d) goods and services tax, provident fund, employees' state insurance, income-tax, sales-tax, service tax, duty of customs, duty of excise, value added tax, cess, and other statutory dues have been regularly deposited by the Company with appropriate authorities though there has been a slight delay in a few cases. There are no undisputed amounts payable in respect of Goods and Services tax, provident fund, employees' state insurance, income-tax, sales-tax, service tax, duty of customs, duty of excise, cess, and other statutory dues in arrears as at March 31, 2024, outstanding for a period of more than six months from the date they became payable. (b) According to the information and explanation given to us and examination of records of the Company, details of statutory dues referred to in sub-clause (a) above which have not been deposited as on March 31, 2024, on account of any dispute, are as follows: viii. According to the information and explanations given to us, there are no transactions which are not accounted in the books of account which have been surrendered or disclosed as income during the year in Income-tax Assessment of the Company. Also, there are no previously unrecorded income which has been now recorded in the books of account. Accordingly, the provision stated under clause 3(viii) of the Order is not applicable to the Company. ix. (a) In our opinion and according to the information and explanations given to us and the records of the Company examined by us, the Company has not defaulted in repayment of loans or borrowings or in payment of interest thereon to any lender. (b) According to the information and explanations given to us and on the basis of our audit procedures, we report that the Company has not been declared wilful defaulter by any bank or financial institution or government or any government authority. (c) In our opinion and according to the information and explanations provided to us, money raised by way of term loans during the year have been applied for the purpose for which they were raised other than temporary deployment pending application of proceeds in the normal course of business. (d) According to the information and explanations given to us, and the procedures performed by us, and on an overall examination of the financial statements of the Company, we report that no funds raised on shortName of the statute Nature of dues Amount Demanded Amount Paid Period to which the amount relates Forum where dispute is pending Income Tax Act, 1961 Income Tax 6.18 - AY 2012-13 Commissioner of Income Tax (Appeals) Income Tax Act, 1961 Income Tax 22.89 22.88 AY 2014-15 Commissioner of Income Tax (Appeals) Income Tax Act, 1961 Income Tax 9.13 1.85 AY 2017-18 Commissioner of Income Tax (Appeals) Income Tax Act, 1961 Income Tax 3.10 - AY 2022-23 Commissioner of Income Tax (Appeals) Income Tax Act, 1961 Income Tax 0.54 - AY 2023-24 Commissioner of Income Tax (Appeals) (in Lakhs) Independent Auditor's Report
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