PGHH_AR_2020

Notes to Financial Statements for the year ended June 30, 2020 Annual Report 2019-20 128 Procter & Gamble Hygiene and Health Care Limited 35 Contingent liabilities As at June 30, 2020 As at June 30, 2019 ` in lakhs ` in lakhs Claims against company not acknowledged as debts Income Tax matters 17 335 17 037 Sales Tax matters (i) Non submission of “C” Forms/”F” Forms 2 344 2 194 (ii) Incomplete accounts books under sales tax 217 227 (iii) Classification issues under sales tax 11 24 (iv) Product valuation issues under sales tax 59 59 (v) Other sales tax matters 974 925 Excise duty, service tax and custom duty matters (i) Applicability of service tax matters 1 225 1 225 (ii) Other excise, service tax and customs matters ---- 2 Other matters Other claims - The Company is a party to various legal proceedings in the normal course of business 28 75 22 193 21 768 36 Disclosures under the Micro, Small and Medium Enterprises Development Act, 2006 As at June 30, 2020 As at June 30, 2019 ` in lakhs ` in lakhs (a) Principal amount remaining unpaid to any supplier as at the end of the accounting year 617 218 (b) Interest due thereon remaining unpaid to any supplier as at the end of the accounting year 255 166 (c) The amount of interest paid along with the amounts of the payment made to the supplier beyond the appointed day 2 132 1 039 Principal paid beyond the appointed date 2 132 1 039 Interest paid in terms of Section 16 of the Act ---- ---- (d) The amount of interest due and payable for the year 89 39 (e) The amount of interest accrued and remaining unpaid at the end of the accounting year 255 166 (f) The amount of further interest due and payable even in the succeeding year, until such date when the interest dues as above are actually paid 11 2 Dues to Micro and Small Enterprises have been determined to the extent such parties have been identified on the basis of information collected by the Management. This has been relied upon by the auditors. 37 (a) Reimbursement / (recovery) of expenses cross charged to related parties include payments / recoveries on account of finance, personnel, secretarial, administration and planning services rendered under common services agreements with Procter & Gamble Home Products Private Limited and Gillette India Limited. (Refer note 38). 37 (b) Certain expenses in the nature of employee costs, relocation costs and other expenses are cross charged by the Company to its fellow subsidiaries at actual. Similar expenses incurred by fellow subsidiaries are cross charged to the Company at actual.