Company Overview Financial Statements Notice Statutory Reports 39 Rudolf Atul Chemicals Ltd | Annual Report 2024-25 payment of interest has been stipulated and the repayments of principal amounts and receipts of interest have been regular as per stipulation. d) According to information and explanations given to us and based on the audit procedures performed, in respect of loans granted and advances in the nature of loans provided by the Company, there is no overdue amount remaining outstanding as at the Balance Sheet date. e) No loan or advance in the nature of loan granted by the Company which has fallen due during the year, has been renewed or extended or fresh loans granted to settle the overdues of existing loans given to the same parties. f) The Company has not granted any loans or advances in the nature of loans either repayable on demand or without specifying any terms or period of repayment during the year. Hence, reporting under clause (iii)(f) is not applicable (iv) According to the information and explanation given to us, the Company has not granted any loans, made investments or provided guarantees or securities that are covered under the provisions of Sections 185 or 186 of the Companies Act, 2013, and hence reporting under clause (iv) is not applicable. (v) The Company has complied with the provisions of Section 73 to 76 or any other relevant provisions of the Companies Act, 2013 and the Companies (Acceptance of Deposits) Rules, 2014 as amended, with regard to the to deposits accepted and amounts deemed to be deposits accepted. According to the information and explanations given to us, no order has been passed by the Company Law Board or the National Company Law Tribunal or the Reserve Bank of India or any Court or any other Tribunal against the Company in this regard. (vi) The maintenance of cost records has been specified by the Central Government under section 148(1) of the Act. We have broadly reviewed the books of account maintained by the Company pursuant to the Companies (Cost Records and Audit) Rules, 2014, as amended prescribed by the Central Government for maintenance of cost records under Sub-section (1) of Section 148 of the Companies Act,2013 and are of the opinion that, prima facie, the prescribed cost records have been made and maintained by the Company. We have, however, not made a detailed examination of the cost records with a view to determine whether they are accurate or complete. (vii) In respect of statutory dues: a) The Company has been generally regular in depositing undisputed statutory dues of the year, including Goods and Service Tax, Provident Fund, Employees’ State Insurance, Income Tax, Sales tax, Service Tax, duty of customs, duty of excise, cess and other material statutory dues applicable to it, to the appropriate authorities. There were no undisputed amounts payable in respect of goods and Service Tax, Provident Fund, Employees’ State Insurance, Income Tax, duty of custom, duty of excise, cess and other material statutory dues in arrears as at March 31, 2025, for a period of more than six months from the date they became payable. b) Details of statutory dues referred to Sub-clause (a) above which have not been deposited as on March 31, 2025, on account of disputes are given below: Name of statute Nature of dues Forum where dispute is pending Period to which the amount relates Amount unpaid (`) Amount paid under protest (`) The Income Tax Act, 1961 Income tax Commissioner of Income Tax (Appeals) Assessment year 2011 -2012 18,58,210 3,27,800 The Income Tax Act, 1961 Income tax Commissioner of Income Tax (Appeals) Assessment year 2015 -2016 11,68,823 4,19,652 The Income Tax Act, 1961 Income tax Commissioner of Income Tax (Appeals) Assessment year 2017 -2018 21,95,307 4,55,097
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