| 144 Annual Report | 2023-2024 Financials Note 9: Other financial assets As at 31 March 2024 As at 31 March 2023 Unsecured, considered good Security deposits 306.27 261.81 Receivable on assigned loans (*) 2,680.61 2,259.72 Insurance receivables 90.36 85.13 Unbilled receivables 1,226.47 87.04 Others 403.00 148.75 4,706.71 2,842.45 Less: Impairment allowance on insurance receivables (90.36) (85.13) Total 4,616.35 2,757.32 (*) includes receivable on assigned loans with related party of `17.48 lakhs (March 31, 2023 : `216.02 Lakhs) [refer note 45] Note 10: Current tax assets (net) As at 31 March 2024 As at 31 March 2023 Advance tax and TDS (net of provisions) 1,198.48 4,268.74 Total 1,198.48 4,268.74 Note 11: Deferred tax assets (net) As at 31 March 2024 As at 31 March 2023 Deferred tax assets for deductable temporary differences on: Impairment loss allowance on loan assets 3,552.03 6,586.17 Impairment loss allowance on security receipts 503.36 - Provision for employee benefits 676.40 621.20 Financial assets measured at amortised cost 818.90 539.78 Provision for expense allowed for tax purpose on payment basis 357.65 27.15 Difference in written down value as per books and as per income tax act 35.97 32.19 Other adjustments 16.81 4,341.63 5,961.12 12,148.12 Deferred tax liabilities for taxable temporary differences on: Income for tax purpose on receipt basis 371.70 301.21 371.70 301.21 Deferred tax assets (net) 5,589.42 11,846.91 Arohan Financial Services Limited Notes to financial statements for the year ended March 31, 2024 (Contd.) (All amounts in ` lakhs unless otherwise stated)
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