163 d) Deferred tax liabilities (net) The balance comprises temporary differences attributable to the below items and corresponding movement in deferred tax liabilities | (assets): (` lakhs) Deferred tax liabilities | (assets) As at March 31, 2022 (Charged) | Credited to As at March 31, 2021 (Charged) | Credited to As at March 31, 2020 profit or loss | OCI | equity profit or loss | OCI | equity 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 Others (40.08) (38.56) (1.52) (1.52) - 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) 64.83 (41.47) 106.30 (34.23) 140.53 Note 26.5 Employee benefit obligations Funded schemes a) Defined contribution plans: Gratuity The gratuity fund is maintained with 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 (income) | expense recognised in Consolidated Statement of 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 Benefits paid (5.03) 5.03 - Note 26.4 Current and deferred tax (continued)
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