103 Note 27.4 Current and deferred tax (continued) d) Deferred tax liabilities (net) The balance comprises temporary differences attributable to the below items and correspondingmovement in deferred tax liabilities | (assets): (` lakhs) Deferred tax liabilities | (assets) As at March 31, 2022 (Charged) | Credited to profit or loss As at March 31, 2021 (Charged) | Credited to profit or loss As at March 31, 2020 Property, plant and equipment 99.60 16.38 83.22 (15.96) 99.18 Financial liabilities at amortised cost 6.92 (12.97) 19.89 (24.09) 43.98 Provision for leave encashment (1.61) (1.06) (0.55) 0.60 (1.15) Unrealised gain | (loss) on mutual funds - (5.26) 5.26 6.74 (1.48) Net deferred tax liabilities | (assets) 104.91 (2.90) 107.81 (32.71) 140.53 Note 27.5 Employee benefit obligations Funded schemes a) Defined contribution plans Gratuity The gratuity fund is maintainedwith the Life Insurance Corporation of India and Bajaj Allianz Life Insurance under Group Gratuity scheme. (` lakhs) Particulars Present value of obligation Fair value of plan assets Net amount As at March 31, 2020 liability | (asset) 7.75 (17.79) (10.04) Current service cost 1.14 - 1.14 Interest expense | (income) 0.50 (1.14) (0.64) Total amount recognised in profit and loss 1.64 (1.14) 0.50 Remeasurement (Gain) | loss from change in financial assumptions (0.59) - (0.59) Return on plan assets, excluding amount included in interest expense 0.87 0.29 1.16 Experience (gain) 0.31 - 0.31 Total (income) | expense recognised in other comprehensive income 0.59 0.29 0.88 Employer contributions - (0.12) (0.12) Liability for employee transferred 4.08 - 4.08 Benefit payments (5.03) 5.03 -
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