GSK_ Annual_Report_2021-22

111 (f) According to information and explanations given to us and based on the audit procedures performed, 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) The Company has complied with the provisions of sections 185 or 186 of the Act in respect of grant of loans, making investments and providing guarantees and securities, as applicable. (v) The Company has not accepted any deposit or amounts which are deemed to be deposits. Hence, reporting under clause (v) of the Order is not applicable. (vi) The maintenance of cost records has been specified by the Central Government under section 148(1) of the Companies Act, 2013 in respect of its products. 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 Section 148(1) 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 generally been regular in depositing undisputed statutory dues, including Goods and Service tax, Provident Fund, Employees’ State Insurance, Income-tax, Sales Tax, Service Tax, duty of Custom, duty of Excise, Value Added Tax, cess and other material statutory dues applicable to it with the appropriate authorities. There were no undisputed amounts payable in respect of Goods and Service tax, Provident Fund, Employees’ State Insurance, Income-tax, Sales Tax, Service Tax, duty of Custom, duty of Excise, Value Added Tax, cess and other material statutory dues in arrears as at March 31, 2022 for a period of more than six months from the date they became payable. (b) Details of statutory dues referred to in sub-clause (a) above which have not been deposited as on March 31, 2022 on account of disputes are given below: Name of the Statue Nature of Dues Forum where dispute is pending Period to which the amount relates# Amount involved Amount Unpaid ( ` in Lakhs) ( ` in Lakhs) Income - tax Act, 1961 Income-tax Commissioner of Income Tax (Appeals) 2005-06 to 2007-08, 2010-11, 2012-13 to 2017- 2018 362,44.64 191,74.35 Income Tax Appellate Tribunal 2001-02 88.02 88.02 Sub-total 363,32.66 192,62.37 The Central Excise Act, 1944 Excise Duty Appellate Authority - up to Commissioners / Revisional authorities Level 1991-92 to 1993-94, 1995-96 to 1997-98 14.89 14.89 Customs, Excise and Service Tax Appellate Tribunal 1996-97 to 2002-03, 2010-11 to 2012-13 5,52.28 5,04.32 High Court 1976-77 to 1980-81, 1987-88 to 1991-1992 1,60.83 1,60.83 Sub-total 7,28.00 6,80.04 Custom Act, 1962 Custom Duty Appellate Authority - up to Commissioners / Revisional authorities Level 1992-1993 to 1993-94, 2003- 04 to 2013-14, 2017-18 to 2019-20 2,59.13 2,59.13 Customs, Excise and Service Tax Appellate Tribunal 1994-95 66.53 66.53 Sub-total 3,25.66 3,25.66 Finance Act, 1994 Service Tax High Court 2000-01, 2002-03 1,29.20 1,29.20 Sub-total 1,29.20 1,29.20