| 222 Annual Report | 2023-2024 Financials Note 61: Additional regulatory information pursuant to Ministry of Company Affairs Notification dated March 24, 2021: (Contd.) L. Undisclosed income There are no transactions recorded in the books of accounts that has been surrendered or disclosed as income during the year in the tax assessments under the Income-tax Act, 1961. M. Corporate Social Responsibility (CSR) Refer note 57 N. Details of Crypto Currency or Virtual Currency The Company has not traded or invested in Crypto Currency or Virtual Currency during the financial year. Note 62: The Code on Social Security 2020 (‘the Code’) relating to employee benefits, during the employment and post-employment, has received Presidential assent on September 28, 2020. The Code has been published in the Gazette of India. Further, the Ministry of Labour and Employment has released draft rules for the Code on November 13, 2020. However, the effective date from which the changes are applicable is yet to be notified and rules for quantifying the financial impact are also not yet issued. The Company will assess the impact of the Code and will give appropriate impact in the financial statements in the period in which, the Code becomes effective and the related rules to determine the financial impact are published. Note 63: Previous year ended figures have been regrouped/ rearranged wherever necessary, to conform with the current year. This is the summary of significant accounting policies and other explanatory information referred in our report of even date For M S K A & Associates For and on behalf of the Board of Directors of Chartered Accountants Arohan Financial Services Limited Firm Registration No. 105047W Tushar Kurani Manoj Kumar N Nambiar Anurag Agrawal Partner Managing Director Director Membership No. 118580 (DIN: 03172919) (DIN: 02385780) Place: Kolkata Place: Kolkata Anirudh Singh G Thakur Milind R Nare Company Secretary Chief Financial Officer Place: Kolkata Place: Kolkata Place: Kolkata Date: May 24, 2024 Date: May 24, 2024 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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