145 | Annual Report | 2023-2024 Movement in deferred tax assets for the year ended March 31, 2024 Particulars As at 01 April 2023 Statement of profit and loss Other comprehensive income As at 31 March 2024 Deferred tax assets for deductable temporary differences on: Impairment loss allowance on loan assets 6,586.17 (3,034.14) - 3,552.03 Impairment loss allowance on security receipts - 503.36 - 503.36 Provision for employee benefits 621.20 (69.29) 124.49 676.40 Financial assets measured at amortised cost 539.78 279.12 - 818.90 Provision for expense allowed for tax purpose on payment basis 27.15 330.50 - 357.65 Difference in written down value as per books and as per income tax act 32.19 3.78 - 35.97 Other adjustments 4,341.63 (4,324.82) - 16.81 12,148.12 (6,311.49) 124.49 5,961.12 Deferred tax liabilities for taxable temporary differences on: Income for tax purpose on receipt basis 301.21 70.49 - 371.70 301.21 70.49 - 371.70 Deferred tax assets (net) 11,846.91 (6,381.98) 124.49 5,589.42 Movement in deferred tax assets for the year ended March 31, 2023 Particulars As at 01 April 2022 Statement of profit and loss Other comprehensive income As at 31 March 2023 Deferred tax assets for deductable temporary differences on: Impairment loss allowance on loan assets 10,217.96 (3,631.79) - 6,586.17 Provision for employee benefits 528.43 4.43 88.34 621.20 Financial assets measured at amortised cost 384.38 155.40 - 539.78 Fair valuation of financial instruments through other comprehensive income 0.17 (0.17) - - Provision for expense allowed for tax purpose on payment basis 27.15 - - 27.15 Difference in written down value as per books and as per income tax act 26.97 5.22 - 32.19 Other adjustments 2,588.46 1,753.17 - 4,341.63 13,773.52 (1,713.74) 88.34 12,148.12 Deferred tax liabilities for taxable temporary differences on: Income for tax purpose on receipt basis - 301.21 - 301.21 - 301.21 - 301.21 Deferred tax assets (net) 13,773.52 (2,014.95) 88.34 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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