Anlon Healthcare Ltd. இன் கணக்கு குறிப்புகள்

Mar 31, 2025

6. Credit and Debit balances of unsecured loans, Trade Payables, Sundry Debtors, Loans and Advances are subject to confirmation and therefore the effect of the same on profit could not be ascertained.

7 The Company does not have any charges or satisfaction which is yet to be registered with ROC or beyond the statutory period.

8. The Company doesn''t have any such transaction which is not 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 (such as, search or survey or any other relevant provisions of the Income Tax Act, 1 % 1.

9. The Company has not traded or invested in Crypto currency or Virtual Currency during the financial year.

10. No proceeding has been initiated or pending against the Company for holding any Benarai property under the Benami Transactions (Prohibition) Act, 1988, as amended, and rules made thereunder.

11. The company has not been declared as willful defaulter by any bank or financial institution or government or government authority.

12. The company does not have transaction with the struck off under section 248 of companies act, 2013 or section 560 of Companies act 1956.

13. The company is in compliance with the number of layers prescribed under clause (87) of section 2 of company''s act read with companies (restriction on number of layers) Rules, 2017.

14. Corporate Social Responsibility (CSR) The section 135 (Corporate social responsibility'') of companies act, 2013 is applicable to the company.

15. Notes forming part of accounts in relation to Micro and small enterprise

Based on information available with the company, on the status of the suppliers being Micro or small Enterprises, on which the auditors have relied, the disclosure requirements of Schedule 111 to the Companies Act, 2013 with regard to the payments made/due to Micro and small Enterprises are given below:

The company has initiated the process of obtaining the confirmation from suppliers who have registered themselves under the Micro, Small and Medium Enterprises Development Act, 2006 (MSMED Act, 2006) but has not received the same in totality. The above information is compiled based on the extent of responses received by the company from its suppliers.

CONTINGENT LIABILITIES		Note No :26 ('' In Ixikhs)
CONTINGENT LIABILITIES	For the period ended 31st	For the period ended 31st
	March-2025	March-2024
Demand undersection 73 Of Goods & Services tax Act pertaning to FY 2019-20	92.28	92.28
Demand undersection 73 Of Goods & Services tax Act pertaning to FY 2017-18	23.00	23.00
Note No. 01: The company has received a Demand Notice under Section 73 of the Goods and Services Tax Act for FY 2019-20
regarding Input Tax Credit matters and has filed an aDDeal with the Assistant Commissioner of GST. Ghatak-93 Raikot
Note No. 01: The company has received a Demand Notice under Section 73 of the Goods and Services Tax Act for FY 2017-18
regarding Input Tax Credit matters and has filed an aDDeal with the Assistant Commissioner of GST		, Ghatak-93.Raikot

(ii) Provision for current tax is made in the accounts on the basis of estimated tax liability as per the applicable provisions of

(iii) The Company does not have any benami property, where any proceeding has been initiated or pending against the

(iv) The Company does not have any transactions with companies struck off.

(v) The company does not have any charges or satisfaction which is yet to be registered with ROC beyond the statutory

(vi) The company have not traded or invest in Crypto currency or Virtual currency during the financial year.

(vii) The company have not advanced or given loan or invested fund to any other person(s) or entity(ies). including foreign

(i) directly or indirectly lend or invest in other persons or entities identified in any manner whatsoever by or on behalf of

(ii) provide any guarantee, security or the like to or on behalf of the Ultimate Beneficiaries.

(viii The company have not received any fund from any person(s) or entity(ies). including foreign entities (Funding party) with ) the understanding (whether recorded in writing or otherewise) that the company shall:

(i) directly or indirectly lend or invest in other persons or entities identified in any manner w hatsoever by or on behalf of

(ii) provide any guarantee, security or the like to or on behalf of the Ultimate Beneficiaries.

(ix) The company does not have any such tranasaction which is not recorded in the books of accounts that lias been

(x) The company lias not been declared as Wilful defaulter by the Banks, Financial institution or other lenders.

(*i) Details of Loans and Advances as required u/s 186 of the Companies Act. 2013

The Company lias not granted any loan or adv ances in nature of loans to directors, promoters. ICMPs, and the Related

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Mar 31, 2024

CONTINGENT LIABILITIES		Note No :26 ('' In Lakhs)
CONTINGENT LIABILITIES	For the period ended 31st	For the year ended 31st
	March-2024	March 2023
Demand undersection 73 Of Goods & Services tax Act pertaning to FY 2019-20 Demand undersection 73 Of Goods & Services tax Act	92.28	92.28
pertaning to FY 2017-18	23.00	0
Discrepancy 1TC Utalization Notice by department For FY 2019-20	156.59	156.59
Note No. 01: The company has received a Demand Notice under Section 73 of the Goods and Services Tax Act for FY 2019-20 regarding Input Tax Credit matters and has filed an aDDeal with the Assistant Commissioner of GST Ghatak-
Note No. 01: The company has received a Demand Notice under Section 73 of the Goods and Services Tax Act for FY 2017-18 regarding Input Tax Credit matters and has filed an appeal with the Assistant Commissioner of GST Ghatak-

Notes to l int-lime adoption:

30 FIRST TIME ADOPTION OF IND AS

For the purpose of restated financial inromiotion as at and for the year ended March 31, 2024. the Company has followed the same accounting policies and accounting policy choices (both mandatory exceptions and optional exemptions availed as per Ind AS 101. as applicable) as initially adopted on transition date

Accordingly, suitable restatement adjustments (both rcmcasuremcnis and reclassifications) in the accounting heads are made to the Ind AS financial information as at and for the ycat ended March 31. 2024 following accounting policies and accounting policy choices (both mandatory exceptions and optional exemptions) consistent with Ihut used at the date of transition to Ind AS (i.e. April 1.2021).

I! xem prions A p plied:

1 Mandators Exceptions

a) Estimates :

The estimates at March 31.2023 rue consistent with diose nuido for the same dates in accordance with Previous GAAP (after adjustments to reflect any ditTerences in accounting policies).

b) C latsilicarion and raeaauronetit of fuiMnci.il assets •

I immcinl Instruments

Financial assets like security deposits received and security deposits paid, Imv been classified and measured at amortised cost on the basis of the facts and circumstances that exist at the date ol transition to hid AS. Since, n is impracticable for the Company to apply retrospectively (he effective interest method in Ind AS 109. the fail value of the financial u**0t Of the financial liability at the date ot transition to Ind AS by applying amortised cost method. hHs been considered as the now gross carrying amount of that financial asset 01 the financial liability at the date of transition to Ind AS.

However Long term borrowing pertaining to bank has been restated at lhir value as ihji Infernal Rate of Rctmu method as prccribcd in r>JD as 109

C) Impairment of financial assets: (Trade receivables and other financial assets)

At the date of transition to Ind AS, the Company has determined that there is no significant increase in credit risk as most of the debtors

2 Optional Exemptions :

tt) Deemed cost-Previous GAAP carrying amount: (PPE, Intangible assets and Investment property)

Ind AS 101 permits a first-time adopter to elect to continue with the earning value for nil of its property, plant and equipment as recognised in the financiol statements as nl the date of transition to Ind AS. measured as per the previous GAAP and use that as its deemed cost a.s at the date of transition after making necessary adjustments for decommissioning liabilities. Accordingly, the company lias elected to measure all ol its property, plant and equipment. Intangible assets and Investment properly at tlicir prev ious GAAP carrying value.

31 OTHER NOTES:

u) There are no audit qualification in auditor''s reports on the financial statements for financial year ended March 31, 2024, March 31.2023 and March 31. 2022.

b) Appropriate re-groupings hove been made in the Restated Statement ol Assets and Liabilities. Restated Statement of Profit and Loss and Restated Statement of cash flows,

wherever required, bv reclassification of the corresponding items of income, expenses, assets, liabilities and cash Hows, m order to bang them m line with the accounting policies and classification ns per the Ind AS financial information of the Company tor the financial year ended Murch 31, 2023 prepared in accordance with umendment to Schedule III of — Companies Act, 2013.

32 Additional Regulatory Information

(i) Provision for current tax is made in the accounts on the basis of estimated tax liability as per die applicable provisions of the Income Tax Act 1961.

(ii) The Company does not have any benami property, where any proceeding has been initiated or pending against die company for holding any Benami Property.

(iii) The Company does not have any transactions with companies struck off.

(iv) The company does not have any charges or satisfaction which is yet to be registered with ROC beyond the statutory

period.

(v) The company have not traded or invest in Crypto currency or Virtual currency during the financial year

entities (Intermediaries) with the understanding that die Intermediary shall:

(i) directly or indirectly lend or mvcsi in odier persons or entities identified in any manner whatsoever by or on behalf of the company (Ultimate Beneficiaries) or

(ii) provide any guarantee, security or the like to or on behalf of the Ultimate Beneficiaries.

(vii) The company have not received any fund from any pcrson(s) or entity(ies). including foreign entities (Funding party ) with the understanding (whether recorded in wnting or otherewise) that the company shall''

(i ) directly or indirectly lend or invest in oilier persons or entities identified in any manner whatsoever by or on behalf of the Funding Party (Ultimate Beneficiaries) or

(ii) provide any guarantee, security or the like to or on behalf of the Ultimate Beneficiaries.

(viii) The company does not have any such tiunasaction which is not recorded in die books of accounts that has been surrendered or disclosed as income during the year in the lax assessment under the Income Tax Act. 1961 (such as, search or survey or am other relevant provisions of the Income Tax Act. 1961)

(is) The company has not been declared as Wilful defaulter by the Banks, Financial institution or other lenders.

(x) Details of Loans and Advances as required u/s 186 of the Companies Act. 2013

The Company has not granted any loan or advances in nature of loans to directors, promoters, KMPs, and the Related

Parties during the year either jointly or severally whether repayable on demand or without specify ing any terms or period