{"id":1107,"date":"2025-07-04T10:24:22","date_gmt":"2025-07-04T10:24:22","guid":{"rendered":"https:\/\/investors.bajajauto.com\/ar25\/?page_id=1107"},"modified":"2025-07-04T10:26:21","modified_gmt":"2025-07-04T10:26:21","slug":"miscellaneous","status":"publish","type":"page","link":"https:\/\/investors.bajajauto.com\/ar25\/miscellaneous\/","title":{"rendered":"Miscellaneous"},"content":{"rendered":"\n<div class=\"row\"  id=\"row-1777963147\">\n\n\n\t<div id=\"col-1235528490\" class=\"col small-12 large-12\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\n<a href=\"https:\/\/investors.bajajauto.com\/ar25\/standalone-statement-of-profit-and-loss\/\" class=\"button primary is-outline is-small lowercase\"  style=\"border-radius:10px;\">\n\t\t<span>Standalone Statement of Profit &amp; Loss<\/span>\n\t<\/a>\n\n\n\t<div id=\"gap-2128616356\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-2128616356 {\n  padding-top: 20px;\n}\n<\/style>\n\t<\/div>\n\t\n\n\n\n<!DOCTYPE html>\n<html xmlns=\"http:\/\/www.w3.org\/1999\/xhtml\" lang=\"en-GB\">\n\t<head>\n\t\t<meta charset=\"utf-8\" \/>\n\t\t<title>St_Notes_45<\/title>\n\t\t<style>\n\t\t\tbody, div, dl, dt, dd, h1, h2, h3, h4, h5, h6, p, pre, code, blockquote, figure {\n\tmargin:0;\n\tpadding:0;\n\tborder-width:0;\n}\nbody {\n\t-epub-hyphens:auto;\n}\ntable.Basic-Table {\n\tborder-collapse:collapse;\n\tborder-style:none;\n\tborder-width:0px;\n\tmargin-bottom:-4px;\n\tmargin-top:4px;\n}\ntd.Basic-Table, th.Basic-Table 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sans-serif;\n\tfont-size:14px;\n\tfont-style:normal;\n\tfont-variant:normal;\n\tfont-weight:bold;\n\tline-height:1.286;\n\tmargin-bottom:0;\n\tmargin-left:0;\n\tmargin-right:0;\n\tmargin-top:0;\n\torphans:1;\n\tpage-break-after:auto;\n\tpage-break-before:auto;\n\ttext-align:left;\n\ttext-decoration:none;\n\ttext-indent:0;\n\ttext-transform:none;\n\twidows:1;\n}\np._Pop14-_-Pop20-Main_Head_Color {\n\t-epub-hyphens:none;\n\tcolor:#005dac;\n\tfont-family:Poppins, sans-serif;\n\tfont-size:20px;\n\tfont-style:normal;\n\tfont-variant:normal;\n\tfont-weight:bold;\n\tline-height:1;\n\tmargin-bottom:0;\n\tmargin-left:0;\n\tmargin-right:0;\n\tmargin-top:0;\n\torphans:1;\n\tpage-break-after:auto;\n\tpage-break-before:auto;\n\ttext-align:left;\n\ttext-decoration:none;\n\ttext-indent:0;\n\ttext-transform:none;\n\twidows:1;\n}\np.MASTER_PLAIN {\n\tcolor:#58595b;\n\tfont-family:Poppins, sans-serif;\n\tfont-size:8px;\n\tfont-style:normal;\n\tfont-variant:normal;\n\tfont-weight:normal;\n\tline-height:1.125;\n\tmargin-bottom:0;\n\tmargin-left:0;\n\tmargin-right:0;\n\tmargin-top:0;\n\torphans:1;\n\tpage-break-after:auto;\n\tpage-break-before:auto;\n\ttext-align:left;\n\ttext-decoration:none;\n\ttext-indent:0;\n\ttext-transform:none;\n\twidows:1;\n}\nspan.Bold-Text {\n\tfont-family:Poppins, sans-serif;\n\tfont-style:normal;\n\tfont-weight:bold;\n}\nspan.Color {\n\tcolor:#005dac;\n}\nspan.plain-Text {\n\tcolor:#000000;\n\tfont-family:\"Poppins Light\", sans-serif;\n\tfont-style:normal;\n\tfont-weight:300;\n}\ntd.CellOverride-1 {\n\tpadding-top:8px;\n}\ntd.CellOverride-2 {\n\tpadding-bottom:32px;\n\tpadding-top:1px;\n}\np.ParaOverride-1 {\n\ttext-align:center;\n}\ntd._idGenCellOverride-1 {\n\tborder-top-color:#005dac;\n\tborder-top-style:solid;\n\tborder-top-width:3px;\n}\ncol._idGenTableRowColumn-1 {\n\twidth:30px;\n}\ncol._idGenTableRowColumn-2 {\n\twidth:1120px;\n}\ntr._idGenTableRowColumn-3 {\n\tmin-height:33px;\n}\ntr._idGenTableRowColumn-4 {\n\tmin-height:32px;\n}\ntr._idGenTableRowColumn-5 {\n\tmin-height:24px;\n}\ntr._idGenTableRowColumn-6 {\n\tmin-height:42px;\n}\ntr._idGenTableRowColumn-7 {\n\tmin-height:204px;\n}\ntr._idGenTableRowColumn-8 {\n\tmin-height:60px;\n}\ntr._idGenTableRowColumn-9 {\n\tmin-height:96px;\n}\ntr._idGenTableRowColumn-10 {\n\tmin-height:114px;\n}\ntr._idGenTableRowColumn-11 {\n\tmin-height:78px;\n}\ncol._idGenTableRowColumn-12 {\n\twidth:357px;\n}\ncol._idGenTableRowColumn-13 {\n\twidth:414px;\n}\ncol._idGenTableRowColumn-14 {\n\twidth:379px;\n}\ntr._idGenTableRowColumn-15 {\n\tmin-height:48px;\n}\ntr._idGenTableRowColumn-16 {\n\tmin-height:80px;\n}\ndiv._idGenObjectStyleOverride-1 {\n\tborder-width:0px;\n}\n\n\t\t<\/style>\n\t<\/head>\n\t<body id=\"St_Notes_45\">\n\t\t<div id=\"_idContainer000\" class=\"_idGenObjectStyleOverride-1\">\n\t\t\t<table id=\"table001\" class=\"Basic-Table\">\n\t\t\t\t<colgroup>\n\t\t\t\t\t<col class=\"_idGenTableRowColumn-1\" \/>\n\t\t\t\t\t<col class=\"_idGenTableRowColumn-2\" \/>\n\t\t\t\t<\/colgroup>\n\t\t\t\t<tbody>\n\t\t\t\t\t<tr class=\"Basic-Table _idGenTableRowColumn-3\">\n\t\t\t\t\t\t<td class=\"Basic-Table _Pop14-_-Pop14-Color_Head\" colspan=\"2\">\n\t\t\t\t\t\t\t<p class=\"_Pop14-_-Pop20-Main_Head_Color\" lang=\"en-US\">45&#160;&#160;&#160;Miscellaneous<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Basic-Table _idGenTableRowColumn-4\">\n\t\t\t\t\t\t<td class=\"Basic-Table _Pop14-_-Pop14-Running-Text CellOverride-1 _idGenCellOverride-1\">\n\t\t\t\t\t\t\t<p class=\"_Pop14-_-Pop14-Text\">a.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Basic-Table _Pop14-_-Pop14-Running-Text CellOverride-1 _idGenCellOverride-1\">\n\t\t\t\t\t\t\t<p class=\"_Pop14-_-Pop14-Text\">There have been no events after the reporting date that require disclosure in these financial statements.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Basic-Table _idGenTableRowColumn-5\">\n\t\t\t\t\t\t<td class=\"Basic-Table _Pop14-_-Pop14-Running-Text\">\n\t\t\t\t\t\t\t<p class=\"_Pop14-_-Pop14-Text\">b.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Basic-Table _Pop14-_-Pop14-Running-Text\">\n\t\t\t\t\t\t\t<p class=\"_Pop14-_-Pop14-Text\">Amounts less than <span class=\"plain-Text\">\u20b9<\/span>&#160;50,000 have been shown at actual against respective line items statutorily required to be disclosed.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Basic-Table _idGenTableRowColumn-5\">\n\t\t\t\t\t\t<td class=\"Basic-Table _Pop14-_-Pop14-Running-Text\">\n\t\t\t\t\t\t\t<p class=\"_Pop14-_-Pop14-Text\">c.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Basic-Table _Pop14-_-Pop14-Running-Text\">\n\t\t\t\t\t\t\t<p class=\"_Pop14-_-Pop14-Text\">The Company does not have any Benami property, where any proceeding has been initiated or pending against the Company for holding any Benami property.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Basic-Table _idGenTableRowColumn-6\">\n\t\t\t\t\t\t<td class=\"Basic-Table _Pop14-_-Pop14-Running-Text\">\n\t\t\t\t\t\t\t<p class=\"_Pop14-_-Pop14-Text\">d.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Basic-Table _Pop14-_-Pop14-Running-Text\">\n\t\t\t\t\t\t\t<p class=\"_Pop14-_-Pop14-Text\">The Company has performed the assessment to identify transactions with struck off companies as at 31 March 2025 and 31 March 2024 and identified no company with any transactions.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Basic-Table _idGenTableRowColumn-5\">\n\t\t\t\t\t\t<td class=\"Basic-Table _Pop14-_-Pop14-Running-Text\">\n\t\t\t\t\t\t\t<p class=\"_Pop14-_-Pop14-Text\">e.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Basic-Table _Pop14-_-Pop14-Running-Text\">\n\t\t\t\t\t\t\t<p class=\"_Pop14-_-Pop14-Text\">The Company has not traded or invested in crypto currency or virtual currency during the financial year.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Basic-Table _idGenTableRowColumn-6\">\n\t\t\t\t\t\t<td class=\"Basic-Table _Pop14-_-Pop14-Running-Text\">\n\t\t\t\t\t\t\t<p class=\"_Pop14-_-Pop14-Text\">f.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Basic-Table _Pop14-_-Pop14-Running-Text\">\n\t\t\t\t\t\t\t<p class=\"_Pop14-_-Pop14-Text\">The Company has not granted any loans or advances in the nature of loans to promoters, directors, KMPs and the related parties (as defined under the Companies Act, 2013), either severally or jointly with any other person other than disclosed in note 6.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Basic-Table _idGenTableRowColumn-7\">\n\t\t\t\t\t\t<td class=\"Basic-Table _Pop14-_-Pop14-Running-Text\">\n\t\t\t\t\t\t\t<p class=\"_Pop14-_-Pop14-Text\">g.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Basic-Table _Pop14-_-Pop14-Running-Text\">\n\t\t\t\t\t\t\t<p class=\"_Pop14-_-Pop14-Text\">No funds have been advanced or loaned or invested either from borrowed funds or share premium or any other sources or kind of funds by the Company to or in any other person or entity, including foreign entities (\u2018Intermediaries\u2019), with the understanding, whether recorded in writing or otherwise, that the Intermediary shall, whether, directly or indirectly lend or invest in other persons or entities identified in any manner whatsoever by or on behalf of the company (\u2018Ultimate Beneficiaries\u2019) or provide any guarantee, security or the like on behalf of the Ultimate Beneficiaries except, the Company on 24 February 2025 has advanced loan of <span class=\"plain-Text\">\u20b9<\/span>&#160;1,043 crore (Euro 115 million) (excluding impact of forex mark-to-market (MTM) changes) to Bajaj Auto International Holding B.V. (Netherlands) (\u2018BAIHBV\u2019), a wholly owned subsidiary. Of this, BAIHBV further granted a loan amounting of <span class=\"plain-Text\">\u20b9<\/span>&#160;456 crore (Euro 50 million) on 24 February 2025 and invested in convertible bonds amounting to <span class=\"plain-Text\">\u20b9<\/span>&#160;460 crore (Euro 50 million) on 31 March 2025 ultimately into KTM AG, Austria (subsidiary of Pierer Mobility AG, Austria) through its associate Pierer Bajaj AG \u2013 to Pierer Mobility AG, Austria (subsidiary of Pierer Bajaj AG, Austria) to facilitate the funding needs of KTM AG, Austria towards the phased resumption of production at KTM AG and its operating costs. The said transactions has been executed within the framework defined by the Administrator in Austria. The Company has complied with the relevant provisions of the Foreign Exchange Management Act, 1999 and the Companies Act, 2013 for the said transactions, and these transactions are not violative of the Prevention of Money-Laundering Act, 2002.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Basic-Table _idGenTableRowColumn-8\">\n\t\t\t\t\t\t<td class=\"Basic-Table _Pop14-_-Pop14-Running-Text\">\n\t\t\t\t\t\t\t<p class=\"_Pop14-_-Pop14-Text\">h.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Basic-Table _Pop14-_-Pop14-Running-Text\">\n\t\t\t\t\t\t\t<p class=\"_Pop14-_-Pop14-Text\">No funds have been received by the Company from any person or entity, including foreign entities (\u2018Funding Parties\u2019), with the understanding, whether recorded in writing or otherwise, that the Company shall, whether, directly or indirectly, lend or invest in other persons or entities identified in any manner whatsoever by or on behalf of the Funding Party (\u2018Ultimate Beneficiaries\u2019) or provide any guarantee, security or the like on behalf of the Ultimate Beneficiaries.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Basic-Table _idGenTableRowColumn-5\">\n\t\t\t\t\t\t<td class=\"Basic-Table _Pop14-_-Pop14-Running-Text\">\n\t\t\t\t\t\t\t<p class=\"_Pop14-_-Pop14-Text\">i.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Basic-Table _Pop14-_-Pop14-Running-Text\">\n\t\t\t\t\t\t\t<p class=\"_Pop14-_-Pop14-Text\">The Company has not been declared wilful defaulter by any bank or financial institution or Government or any Government authority.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Basic-Table _idGenTableRowColumn-6\">\n\t\t\t\t\t\t<td class=\"Basic-Table _Pop14-_-Pop14-Running-Text\">\n\t\t\t\t\t\t\t<p class=\"_Pop14-_-Pop14-Text\">j.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Basic-Table _Pop14-_-Pop14-Running-Text\">\n\t\t\t\t\t\t\t<p class=\"_Pop14-_-Pop14-Text\">The Company has not been sanctioned working capital limits from banks or financial institutions during any point of time of the year on the basis of security of current assets.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Basic-Table _idGenTableRowColumn-6\">\n\t\t\t\t\t\t<td class=\"Basic-Table _Pop14-_-Pop14-Running-Text\">\n\t\t\t\t\t\t\t<p class=\"_Pop14-_-Pop14-Text\">k.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Basic-Table _Pop14-_-Pop14-Running-Text\">\n\t\t\t\t\t\t\t<p class=\"_Pop14-_-Pop14-Text\">The Company does not have any 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, 1961).<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Basic-Table _idGenTableRowColumn-5\">\n\t\t\t\t\t\t<td class=\"Basic-Table _Pop14-_-Pop14-Running-Text\">\n\t\t\t\t\t\t\t<p class=\"_Pop14-_-Pop14-Text\">l.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Basic-Table _Pop14-_-Pop14-Running-Text\">\n\t\t\t\t\t\t\t<p class=\"_Pop14-_-Pop14-Text_Color-Bold-\"><span class=\"Color\">31 March 2025:<\/span><\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Basic-Table _idGenTableRowColumn-9\">\n\t\t\t\t\t\t<td class=\"Basic-Table _Pop14-_-Pop14-Running-Text\" \/>\n\t\t\t\t\t\t<td class=\"Basic-Table _Pop14-_-Pop14-Running-Text\">\n\t\t\t\t\t\t\t<p class=\"_Pop14-_-Pop14-Text\">The Company has used accounting software SAP-S4 HANA for maintaining its books of account which has a feature of recording audit trail (edit log) facility and the same has operated throughout the year for all relevant transactions recorded in the software. Further, audit trail feature has not been tampered with in respect of accounting software where the audit trail has been enabled. Additionally, the Company has recorded and preserved audit trail in full compliance with the requirements of section 128(5) of the Companies Act, 2013. Further, in respect of the FY 2023-24, the Company has preserved the requirements of recording audit trail to the extent it was enabled and recorded in prior year.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Basic-Table _idGenTableRowColumn-5\">\n\t\t\t\t\t\t<td class=\"Basic-Table _Pop14-_-Pop14-Running-Text\" \/>\n\t\t\t\t\t\t<td class=\"Basic-Table _Pop14-_-Pop14-Running-Text\">\n\t\t\t\t\t\t\t<p class=\"_Pop14-_-Pop14-Text\"><span class=\"Bold-Text\">31 March 2024: <\/span><\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Basic-Table _idGenTableRowColumn-8\">\n\t\t\t\t\t\t<td class=\"Basic-Table _Pop14-_-Pop14-Running-Text\" \/>\n\t\t\t\t\t\t<td class=\"Basic-Table _Pop14-_-Pop14-Running-Text\">\n\t\t\t\t\t\t\t<p class=\"_Pop14-_-Pop14-Text\">Bajaj Auto Ltd (BAL) has used SAP-S4 HANA as the accounting software in previous year. SAP ensures an audit trail, providing standard functionality and logging in all changed data in the system. This functionality and audit trail feature in SAP has been operational throughout the year for all relevant transactions recorded through the application at BAL.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Basic-Table _idGenTableRowColumn-9\">\n\t\t\t\t\t\t<td class=\"Basic-Table _Pop14-_-Pop14-Running-Text\" \/>\n\t\t\t\t\t\t<td class=\"Basic-Table _Pop14-_-Pop14-Running-Text\">\n\t\t\t\t\t\t\t<p class=\"_Pop14-_-Pop14-Text\">At BAL, accounting documents are used to record all business transactions \u2013 posted documents are stored in SAP for every transaction and a financial document once posted cannot be deleted or changed for data points impacting financials. The SAP environment at BAL is appropriately governed and only authorised users can make postings in SAP, while interacting with the system through the application layer. Normal\/regular users are not granted nor have direct SAP-DB (database) or super user level access which would allow them to make any changes to financial documents directly which have already been posted through the application.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Basic-Table _idGenTableRowColumn-10\">\n\t\t\t\t\t\t<td class=\"Basic-Table _Pop14-_-Pop14-Running-Text\" \/>\n\t\t\t\t\t\t<td class=\"Basic-Table _Pop14-_-Pop14-Running-Text\">\n\t\t\t\t\t\t\t<p class=\"_Pop14-_-Pop14-Text\">To operate the SAP-application and the SAP-DB, the system necessarily requires a set of super-users to have DB-level accesses. These super-users are obligated to perform system related tasks. They are not allowed to carry out any direct changes\/edits to financial transactions in the SAP-DB, which if carried out is ill-legal. In the event of an unauthorised change by a super user specifically, these can be detected through an investigative approach and\/or using services provided by SAP as part of their financial data quality check service, which validates the consistency of financials based on the request of the client. Therefore, while the SAP-DB at the moment does not have the concurrent real time audit trail feature in view of its infeasibility, the tracking of changes can be done through a focused enquiry process.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Basic-Table _idGenTableRowColumn-11\">\n\t\t\t\t\t\t<td class=\"Basic-Table _Pop14-_-Pop14-Running-Text\">\n\t\t\t\t\t\t\t<p class=\"_Pop14-_-Pop14-Text\">m.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Basic-Table _Pop14-_-Pop14-Running-Text\">\n\t\t\t\t\t\t\t<p class=\"_Pop14-_-Pop14-Text\">The Company holds investment in Bajaj Holdings &amp; Investment Ltd. (listed entity) and Yulu Bikes Private Ltd. Changes in fair value in respect of these investments is accounted for in other comprehensive income. In compliance with Ind AS 12, the Company was making accounting provisions for Deferred Tax as per applicable law on changes in fair value on this investment. For the listed entity, the Finance (No. 2) Act, 2024 changed the tax rate with respect to long-term capital gains from 10% plus surcharge and cess to 12.5% plus surcharge and cess. <\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Basic-Table _idGenTableRowColumn-10\">\n\t\t\t\t\t\t<td class=\"Basic-Table _Pop14-_-Pop14-Running-Text\" \/>\n\t\t\t\t\t\t<td class=\"Basic-Table _Pop14-_-Pop14-Running-Text\">\n\t\t\t\t\t\t\t<p class=\"_Pop14-_-Pop14-Text\">Further, for the unlisted entity, the said Act withdrew the indexation benefit on long-term capital gains and the tax rate was changed from 20% plus surcharge and cess (with indexation) to 12.5% plus surcharge and cess (without indexation). Due to the aforesaid changes, the accounting provision for Deferred Tax created on changes in fair value has been consequently increased by <span class=\"plain-Text\">\u20b9<\/span>&#160;75.80 crore while computing the other comprehensive income for the reporting period. It is to be noted that only a provision is being made in the books of accounts at this point of time to record the Deferred Tax, in line with the applicable accounting standards and the recently enacted tax change. The actual payment of tax would be made at the time of sale\/transfer of these investments. The cash outflow towards tax could be different at the time of sale\/transfer depending on the actual gain and prevailing tax regulations.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Basic-Table _idGenTableRowColumn-6\">\n\t\t\t\t\t\t<td class=\"Basic-Table _Pop14-_-Pop14-Running-Text\">\n\t\t\t\t\t\t\t<p class=\"_Pop14-_-Pop14-Text\">n.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Basic-Table _Pop14-_-Pop14-Running-Text\">\n\t\t\t\t\t\t\t<p class=\"_Pop14-_-Pop14-Text\">The management is continuously evaluating the developments and likely impact of imposition of Unites States tariff\/reciprocal tariffs between countries and currently believes that there is no material impact on the financial statements\/operations of the Company.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Basic-Table _idGenTableRowColumn-5\">\n\t\t\t\t\t\t<td class=\"Basic-Table _Pop14-_-Pop14-Running-Text\">\n\t\t\t\t\t\t\t<p class=\"_Pop14-_-Pop14-Text\">o.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Basic-Table _Pop14-_-Pop14-Running-Text\">\n\t\t\t\t\t\t\t<p class=\"_Pop14-_-Pop14-Text\">The Company does not have any charges or satisfaction which is yet to be registered with ROC beyond the statutory period.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Basic-Table _idGenTableRowColumn-5\">\n\t\t\t\t\t\t<td class=\"Basic-Table _Pop14-_-Pop14-Running-Text\">\n\t\t\t\t\t\t\t<p class=\"_Pop14-_-Pop14-Text\">p.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Basic-Table _Pop14-_-Pop14-Running-Text\">\n\t\t\t\t\t\t\t<p class=\"_Pop14-_-Pop14-Text\">Figures for previous year\/period have been regrouped wherever necessary.<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t<\/tbody>\n\t\t\t<\/table>\n\t\t\t<p>&#160;&#160;&#160;&#160;&#160;&#160;<\/p>\n\t\t\t<table id=\"table002\" class=\"Basic-Table\">\n\t\t\t\t<colgroup>\n\t\t\t\t\t<col class=\"_idGenTableRowColumn-12\" \/>\n\t\t\t\t\t<col class=\"_idGenTableRowColumn-13\" \/>\n\t\t\t\t\t<col class=\"_idGenTableRowColumn-14\" \/>\n\t\t\t\t<\/colgroup>\n\t\t\t\t<tbody>\n\t\t\t\t\t<tr class=\"Basic-Table _idGenTableRowColumn-15\">\n\t\t\t\t\t\t<td class=\"Basic-Table _Pop14-_-Pop14-Running-Text CellOverride-2\" colspan=\"2\">\n\t\t\t\t\t\t\t<p class=\"_Pop14-_-Pop14-Text\">As per our report of even date<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Basic-Table _Pop14-_-Pop14-Running-Text CellOverride-2\">\n\t\t\t\t\t\t\t<p class=\"_Pop14-_-Pop14-Text ParaOverride-1\">On behalf of the Board of Directors<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Basic-Table _idGenTableRowColumn-16\">\n\t\t\t\t\t\t<td class=\"Basic-Table _Pop14-_-Pop14-Running-Text\">\n\t\t\t\t\t\t\t<p class=\"_Pop14-_-Pop14-Text\">For S R B C &amp; CO LLP <\/p>\n\t\t\t\t\t\t\t<p class=\"_Pop14-_-Pop14-Text\">Chartered Accountants<\/p>\n\t\t\t\t\t\t\t<p class=\"_Pop14-_-Pop14-Text\">ICAI Firm Registration Number: 324982E\/E300003<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Basic-Table _Pop14-_-Pop14-Running-Text\" \/>\n\t\t\t\t\t\t<td class=\"Basic-Table _Pop14-_-Pop14-Running-Text\">\n\t\t\t\t\t\t\t<p class=\"_Pop14-_-Pop14-Text ParaOverride-1\"><span lang=\"en-US\">Niraj Bajaj<\/span><\/p>\n\t\t\t\t\t\t\t<p class=\"_Pop14-_-Pop14-Text ParaOverride-1\"><span lang=\"en-US\">Chairman (DIN: 00028261)<\/span><\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Basic-Table _idGenTableRowColumn-16\">\n\t\t\t\t\t\t<td class=\"Basic-Table _Pop14-_-Pop14-Running-Text\" \/>\n\t\t\t\t\t\t<td class=\"Basic-Table _Pop14-_-Pop14-Running-Text\">\n\t\t\t\t\t\t\t<p class=\"_Pop14-_-Pop14-Text ParaOverride-1\"><span lang=\"en-US\"> Dinesh Thapar<\/span><\/p>\n\t\t\t\t\t\t\t<p class=\"_Pop14-_-Pop14-Text ParaOverride-1\"><span lang=\"en-US\">Chief Financial Officer<\/span><\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Basic-Table _Pop14-_-Pop14-Running-Text\">\n\t\t\t\t\t\t\t<p class=\"_Pop14-_-Pop14-Text ParaOverride-1\"><span lang=\"en-US\">Rajiv Bajaj<\/span><\/p>\n\t\t\t\t\t\t\t<p class=\"_Pop14-_-Pop14-Text ParaOverride-1\"><span lang=\"en-US\">Managing Director (DIN: 00018262)<\/span><\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t\t<tr class=\"Basic-Table _idGenTableRowColumn-16\">\n\t\t\t\t\t\t<td class=\"Basic-Table _Pop14-_-Pop14-Running-Text\">\n\t\t\t\t\t\t\t<p class=\"_Pop14-_-Pop14-Text\">per Paul Alvares<\/p>\n\t\t\t\t\t\t\t<p class=\"_Pop14-_-Pop14-Text\">Partner<\/p>\n\t\t\t\t\t\t\t<p class=\"_Pop14-_-Pop14-Text\">Membership Number: 105754<\/p>\n\t\t\t\t\t\t\t<p class=\"_Pop14-_-Pop14-Text\">Pune: 29 May 2025<\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Basic-Table _Pop14-_-Pop14-Running-Text\">\n\t\t\t\t\t\t\t<p class=\"_Pop14-_-Pop14-Text ParaOverride-1\"><span lang=\"en-US\">Rajiv Gandhi<\/span><\/p>\n\t\t\t\t\t\t\t<p class=\"_Pop14-_-Pop14-Text ParaOverride-1\"><span lang=\"en-US\">Company Secretary<\/span><\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t<td class=\"Basic-Table _Pop14-_-Pop14-Running-Text\">\n\t\t\t\t\t\t\t<p class=\"_Pop14-_-Pop14-Text ParaOverride-1\"><span lang=\"en-US\"> Anami N. Roy<\/span><\/p>\n\t\t\t\t\t\t\t<p class=\"_Pop14-_-Pop14-Text ParaOverride-1\"><span lang=\"en-US\"> Chairman &#8211; Audit Committee <\/span><\/p>\n\t\t\t\t\t\t\t<p class=\"_Pop14-_-Pop14-Text ParaOverride-1\"><span lang=\"en-US\"> (DIN: 01361110) <\/span><\/p>\n\t\t\t\t\t\t<\/td>\n\t\t\t\t\t<\/tr>\n\t\t\t\t<\/tbody>\n\t\t\t<\/table>\n\t\t<\/div>\n\t<\/body>\n<\/html>\n\n\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n<\/div>\n\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":744,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-1107","page","type-page","status-publish","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Miscellaneous - Annual Report 2024-25<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/investors.bajajauto.com\/ar25\/miscellaneous\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Miscellaneous - 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