Amal Ltd | Annual Report 2024-25 Amal Ltd 184 c) Income tax assets (net) (` lakh) Particulars As at March 31, 2025 As at March 31, 2024 Opening balance 38.90 36.02 Taxes paid (net of refund) (22.57) 2.88 Transfer to provision - - Closing balance 16.33 38.90 d) Current tax liabilities (` lakh) Particulars As at March 31, 2025 As at March 31, 2024 Opening balance 2.17 - Add: Current tax payable for the year 255.03 100.20 Less: Taxes paid (237.47) (98.03) Closing balance 19.73 2.17 e) Deferred tax liabilities (net) The balance comprises temporary differences attributable to the below items and corresponding movement in deferred tax liabilities | (assets): (` lakh) Particulars As at March 31, 2025 Charged | (Credited) to profit or loss | OCI | equity As at March 31, 2024 (Charged) | Credited to profit or loss | OCI | equity As at March 31, 2023 Property, plant and equipment 539.51 47.12 492.39 (120.96) 371.43 Financial liabilities at amortised cost (0.03) - (0.03) - (0.03) Brought forward tax loss (290.83) 88.12 (378.95) 117.32 (261.63) Provision for leave encashment (3.05) (1.37) (1.68) (0.38) (2.06) Others (51.27) 4.69 (55.96) (4.69) (60.65) Lease liability (64.93) (64.93) - - - Share issue expense - 1.27 (1.27) - (1.27) Unrealised gain on mutual funds 2.01 2.01 - - - Net deferred tax liabilities | (assets) 131.41 76.91 54.50 (8.71) 45.79 Note 28.4 Current and deferred tax (continued)
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