MedPlus Health Services Limited (formerly known as MedPlus Health Services Private Limited)

Annexure- VIL
Notes to Restated Consolidated Financial Information
(All amounts are in Rs. in millions except as otherwise stated)
37 Taxes (continued)
(0) The major components of deferred tax (lial

 

ties)/assets (net) arising on account of timing differences are as follows (continued):

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

‘As at March 31, 2021 HaMSER —pisack camille) WRevandl toed Se Balance Sheet
March 31, 2020 March 31, 2021
Deferred tax asset (net)
Difference between depreciation on fixed assets as per 128.08 “ (61.82) 66.26
books of accounts and as per Income Tax Act, 1961
Provision for expenses allowed for tax purpose on -
popmentbeas 73.27 2 16.83 as) 8992
Remeasurement benefit of the defined benefit plans
through OCI = * =
Lease liability 165.92 : 20.64 19656
1435 no a
Expense claimed for tax purpose on payment basis = (722) = a
Deferred tax on intercompany eliminations on aos .
consolidation: 95 - 825) 2520)
Deferred tax benefil/ expense) : 33) Gay
Deferred tax asset (net) Wis, 3607
‘As at March 31, 2020 HAMSORt —piaacycemligs)  WRevandl Land Be Balance Sheet
March 31, 2019 March 31, 2020
Deferred tax asset (net)
Difference between depreciation on fixed assets as per 199.41 . 7133) - 128.08
books of accounts and as per Income Tax Act, 1961
Provision for expenses allowed for tax purpose on
Pe Pup 77.20 z (9.42) 749 7327
payment basis
Remeasurement benefit of the defined benefit plans
through OCI = = = =
Lease liability 181.80 2 ass) 2 16592
Expense claimed for tax purpose on payment basis 2236 : (672) : 1435
Deferred tax on intercompany eliminations on 5 5
consolidation: ae - Ose - Be
Deferred tax benefil/ expense) : a2) 7a)
Deferred tax asset (net) wae w0137
‘As at March 31, 2019 TSG ariaackcaalig)  Waevand tad Ga Balance Sheet
March 31, 2018, March 31, 2019,
Deferred tax asset (net)
Difference between depreciation on fixed assets as per 22873 : (2932) - 19941
books of accounts and as per Income Tax Act, 1961
Provision for expenses allowed for tax purpose on . . .
noe ae 3931 s 1061 728 720
Lease liability : 133.58 4822 . 181.80
Expense claimed for tax purpose on payment basis 3031 s (793) Z 2236
Deferred tax on intercompany eliminations on = .
consolidation a : (10.81) a
Deferred tax (expensey/ benefit 73358 1073 728
Deferred tax asset (net) 3657 was

 

 

(d) As a matter of prudence, the Group has not recorded deferred tax asset (net) on carry forward of business losses of certain subsidiaries. The carrying amounts of deferred tax assets not recognised
related to these subsidiaries as at September 30, 2021 aggregate to Rs. 45.25 millions (September 30, 2020: Rs.83.70 millions, March 31, 2021: Rs. 36.09 millions, March 31, 2020: Rs. 24.87 millions, March
31, 2019: Rs.27.38 millions), as the Group is not probable that taxable profit will be available against which the deferred tax asset can be utilised.
