| 244 Annual Report | 2024-2025 Financials Arohan Financial Services Limited Notes to financial statements for the year ended March 31, 2025 (Contd.) (All amounts in ` lakhs unless otherwise stated) Note 62: Additional regulatory information pursuant to Ministry of Company Affairs Notification dated March 24, 2021: (cont'd) foreign entities (“Intermediaries”) with the understanding, whether recorded in writing or otherwise, that the Intermediary shall lend or invest in party identified by or on behalf of the Company (Ultimate Beneficiaries). The Company has not received any fund from any party(s) (Funding Party) with the understanding that the Company shall whether, directly or indirectly lend or invest in other persons or entities identified by or on behalf of the Company (“Ultimate Beneficiaries”) or provide any guarantee, security or the like on behalf of the Ultimate Beneficiaries. L. Undisclosed income There are no transactions recorded in the books of accounts that has been surrendered or disclosed as income during the year in the tax assessments under the Income-tax Act, 1961. M. Corporate Social Responsibility (CSR) Refer note 58 N. Details of Crypto Currency or Virtual Currency The Company has not traded or invested in Crypto Currency or Virtual Currency during the financial year. Note 63: The Code on Social Security 2020 (‘the Code’) relating to employee benefits, during the employment and post-employment, has received Presidential assent on September 28, 2020. The Code has been published in the Gazette of India. Further, the Ministry of Labour and Employment has released draft rules for the Code on November 13, 2020. However, the effective date from which the changes are applicable is yet to be notified and rules for quantifying the financial impact are also not yet issued. The Company will assess the impact of the Code and will give appropriate impact in the financial statements in the period in which, the Code becomes effective and the related rules to determine the financial impact are published. For B S R & Co. LLP For and on behalf of the Board of Directors of Chartered Accountants Arohan Financial Services Limited Firm Registration No. 101248W/W-100022 Nitesh Shetty Manoj Kumar N Nambiar Anurag Agrawal Partner Managing Director Director Membership No 123493 (DIN: 03172919) (DIN: 02385780) Place: Kolkata Place: Kolkata Anirudh Singh G Thakur Milind R Nare Company Secretary Chief Financial Officer Place: Kolkata Place: Kolkata Place: Kolkata Date: May 23, 2025 Date: May 23, 2025 This is the summary of material accounting policies and other explanatory information referred in our report of even date
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