139 | Annual Report | 2024-2025 Arohan Financial Services Limited Annexure A to the Independent Auditor’s Report on the Financial Statements of Arohan Financial Services Limited for the year ended 31 March 2025 (cont’d) (Referred to in paragraph 1 under ‘Report on Other Legal and Regulatory Requirements’ section of our report of even date) (cont’d) (iv) According to the information and explanations given to us and on the basis of our examination of records of the Company, the Company has neither made any investments nor has it given loans or provided guarantee or security and therefore the relevant provisions of Sections 185 and 186 of the Companies Act, 2013 (“the Act”) are not applicable to the Company. Accordingly, clause 3(iv) of the Order is not applicable. (v) The Company has not accepted any deposits or amounts which are deemed to be deposits from the public. Accordingly, clause 3(v) of the Order is not applicable. (vi) According to the information and explanations given to us, the Central Government has not prescribed the maintenance of cost records under Section 148(1) of the Act for the products manufactured by it (and/or services provided by it). Accordingly, clause 3(vi) of the Order is not applicable. (vii) (a) The Company does not have liability in respect of Service tax, Duty of excise, Sales tax and Value added tax during the year since effective 1 July 2017, these statutory dues has been subsumed into GST. According to the information and explanations given to us and on the basis of our examination of the records of the Company, in our opinion, the undisputed statutory dues including Goods and Service Tax, Provident Fund, Employees State Insurance, Income-Tax, Professional Tax or Cess or other statutory dues have been regularly deposited by the Company with the appropriate authorities. According to the information and explanations given to us and on the basis of our examination of the records of the Company, no undisputed amounts payable in respect of Goods and Service Tax, Provident Fund, Employees State Insurance, Income-Tax, Professional Tax or Cess or other statutory dues were in arrears as at 31 March 2025 for a period of more than six months from the date they became payable. (b) According to the information and explanations given to us and on the basis of our examination of the records of the Company, statutory dues relating to Goods and Service Tax, Provident Fund, Employees State Insurance, Income-Tax, Duty of Customs or Cess or other statutory dues which have not been deposited on account of any dispute are as follows: Name of the statute Nature of the dues Amount (Rs. In lakhs) Period to which the amount relates Forum where dispute is pending Remarks, if any Income Tax Act, 1961 Income Tax 6.18 AY 2012- 13 Commissioner of Income Tax (Appeals) - Income Tax Act, 1961 Income Tax 22.89 AY 2014- 15 Commissioner of Income Tax (Appeals) - Income Tax Act, 1961 Income Tax 9.13 AY 2017- 18 Commissioner of Income Tax (Appeals) -
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