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Deferred Tax (Tables)

12 Months Ended

Mar. 31, 2023

Schedule of unrecognized deferred tax assets

Deferred tax assets have not been recognized in respect of the following items :

		As at March 31,
Particulars		2022				2023
Deductible temporary differences			364,322				320,667
Tax loss carry forward and unabsorbed depreciation			3,065,233				2,584,488
Total			3,429,555				2,905,155

Schedule of recognized deferred tax assets

		For the Year Ended March 31,
		2022				2023
Deferred tax assets are attributable to the following -
Property, plant and equipment, intangible assets, and ROU assets			3,596				3,248
Trade and other receivables			2,281				4,046
Employee benefits			3,009				2,118
Unutilised business losses			42				294
Provision for expenses			25				142
Deferred tax asset			8,953				9,848
OCI gratuity			1,043				1,238
Total deferred tax asset (A)			9,996				11,086
Deferred tax liabilities are attributable to the following -
Property, plant and equipment, intangible assets, and ROU assets			(11,513	)			(7,150	)
Total deferred tax liability (B)			(11,513	)			(7,150	)

Net deferred tax asset/(liability) (A-B)			(1,517	)			3,936

Schedule of changes in deferred tax assets

Particulars		Balance as on March, 31 2021				Recognised in profit or loss				Recognised in other comprehensive income				Balance as on March, 31 2022
Property, plant and equipment, intangible assets, and ROU assets			(8,778	)			816				-				(7,917	)
Trade and other receivables			4,656				(2,375	)			-				2,281
Employee benefit			2,531				478				-				3,009
Provision for expenses			1,459				(1,434	)			-				25
OCI gratuity			1,117				-				(74	)			1,043
Loss available for offsetting against future taxable income			-				42				-				42
Deferred tax assets			985				(2,428	)			(74	)			(1,517	)

Particulars		Balance as on March, 31 2022				Recognised in profit or loss				Recognised in other comprehensive income				Balance as on March, 31 2023
Property, plant and equipment, intangible assets, and ROU assets			(7,917	)			4,016				-				(3,902	)
Trade and other receivables			2,281				1,765				-				4,046
Employee benefit			3,009				(891	)			-				2,118
Provision for expenses			25				117				-				142
OCI gratuity			1,043				-				195				1,238
Loss available for offsetting against future taxable income			42				252				-				294
Deferred tax assets			(1,517	)			5,258				195				3,936