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LTD******Joint VentureSale of goods or services2238900000NIL223890000000STEEL AUTHORITY OF INDIA LIMITED******SAIL BANSAL SERVICES CENTRE LTD.******Joint VentureSale of goods or services600000NIL60000000STEEL AUTHORITY OF INDIA LIMITED******SAIL BANSAL SERVICES CENTRE LTD.******Joint VenturePurchase of goods or services4000000NIL40000007000004100000STEEL AUTHORITY OF INDIA LIMITED******INTERNATIONAL COAL VENTURES PRIVATE LIMITED******Joint VenturePurchase of goods or services1559800000NIL155980000000STEEL AUTHORITY OF INDIA LIMITED******INTERNATIONAL COAL VENTURES PRIVATE LIMITED******Joint VentureSale of goods or services7700000NIL770000000STEEL AUTHORITY OF INDIA LIMITED******DURGAPUR STEEL PLANT PROVIDENT FUND TRUST******PF TRUSTAny other transactionPF Contribution524000000NIL52400000000STEEL AUTHORITY OF INDIA LIMITED******HSL CONTRIBUTORY PF TRUST******PF TRUSTAny other transactionPF Contribution806700000NIL80670000000STEEL AUTHORITY OF INDIA LIMITED******IISCO LIMITED PROVIDENT INSTITUTION,BURNPUR******PF TRUSTAny other transactionPF Contribution175100000NIL17510000000STEEL AUTHORITY OF INDIA LIMITED******IISCO LIMITED WORKS PROVIDENT INSTITUTION,BURNPUR******PF TRUSTAny other transactionPF Contribution112500000NIL11250000000STEEL AUTHORITY OF INDIA LIMITED******HSL CPO S&T CAL PROVIDENT FUND******PF TrustAny other transactionPF Contribution67600000NIL6760000000STEEL AUTHORITY OF INDIA LIMITED******Bharat Refractories PF Trust******PF TRUSTAny other transactionPF Contribution19700000NIL1970000000STEEL AUTHORITY OF INDIA LIMITED******IFICO Ltd PF Trust******PF TRUSTAny other transactionPF Contribution6900000NIL690000000STEEL AUTHORITY OF INDIA LIMITED******HSL BSP Provident Fund, Bhilai******PF TRUSTAny other transactionPF Contribution1060800000NIL106080000000STEEL AUTHORITY OF INDIA LIMITED******Bokaro Steel Employees Provident Fund, Bokaro******PF TRUSTAny other transactionPF Contribution534200000NIL53420000000STEEL AUTHORITY OF INDIA LIMITED******SAIL ASP Provident Fund TRUST, Durgapur******PF TRUSTAny other transactionPF Contribution42900000NIL4290000000STEEL AUTHORITY OF INDIA LIMITED******Salem Steel Provident Fund Trust******PF TRUSTAny other transactionPF Contribution60200000NIL6020000000STEEL AUTHORITY OF INDIA LIMITED******Visvesvaraya Iron And Steel Plant Employees Provident Fund Trust, Bhadravati******PF TRUSTAny other transactionPF Contribution15100000NIL1510000000STEEL AUTHORITY OF INDIA LIMITED******SAIL Provident Fund Trust, New Delhi******PF TRUSTAny other transactionPF Contribution43500000NIL4350000000STEEL AUTHORITY OF INDIA LIMITED******Hindustan Steel Provident Fund Trust Ranchi******PF TRUSTAny other transactionPF Contribution61400000NIL6140000000STEEL AUTHORITY OF INDIA LIMITED******BOLANI ORES MINES PROVIDENT FUND******PF TRUSTAny other transactionPF Contribution29100000NIL2910000000STEEL AUTHORITY OF INDIA LIMITED******SAIL Gratuity Trust******PF TRUSTAny other transactionPF Contribution52600000NIL5260000000STEEL AUTHORITY OF INDIA LIMITED******SAIL Pension Trust******PF TRUSTAny other transactionPF Withdrawl1171000000NIL117100000000STEEL AUTHORITY OF INDIA LIMITED******SAIL SCL Kerala Limited******Joint VentureAny other transactionno transaction during half yearNIL06800000680000034259100000AuditedQualified opinionJ N Gupta & Co LLPtrue2026-01-31S P A R K & Associates Chartered Accountants LLPtrue2026-03-31Vinod Singhal & Co. LLPtrue2027-10-31APT & CO. LLPtrue2027-04-30103612600000010361260000001002911400000100291140000021479600000214796000005.25.213291805000001324700200000772616400000772275500000556564100000552424700000The Company has not provided for Entry Tax amounting to Rs.105.13 crore in the State of Jharkhand.Qualified opinionRepetitiveDuring the year, in the state of Chhattisgarh applications filed under settlement scheme Chhattisgarh Settlement of Arrears of Tax, Interest and Penalty Act, 2023 for settlement of Entry Tax dispute of Rs. 762.91crore pertaining to rate discrimination has been settled in full and final on payment of Rs.137.72 crore as per scheme. However, in respect of Jharkhand, pending decision by the Courts, the disputed Entry Tax liabilities of Rs.105.13 crore has been treated as contingent liability.Not applicableNot applicablenilThe Company has not provided for demands of Rs.216.87 crore by DVC for supply of electricity. Whereas, audit qualification is for Rs.448.03 crore.Qualified opinionRepetitiveOn the basis of Interim order of JSERC dated 10th Dec 2024, for the period FY 2006 to 2012, DVC vide its letter No Coml/Arrear/JH/2006-12/330058 dated 1 Feb 2025 and letter dated 30 April 2025 has agreed for refund of total amount of Rs.344.75 Crore after adjustment of old dues, delayed payment surcharge, excess payment if any shortfall in SD if any and carrying cost to the Company. M/s DVC has started to refund the amount of Rs.344.75 crore through making adjustment in the power bill from January 2025 onward in 24 months equal instalments. <br></br> <br></br> The amount of Rs. 587.72 crores paid to DVC retained as advance in the books of accounts has now been adjusted for the refundable amount of Rs. 344.75 Crores. The monthly instalment of Rs. 12.82 crores received for the period Jan 2025 to Mar 2025 has been accounted as deduction to the total receivable amount. Further, Rs. 50 crore advance, and liability of Rs. 76.10 crore kept in books of accounts related to that period has also been adjusted with the total advance amount of Rs.587.72 crore. After consideration of the above amounts, the net advance with M/s DVC is Rs.216.87 crore up to March 2024, Rs. 587.72 and same has treated as contingent liability. In addition, the claims receivable from M/s DVC is Rs.306.29 crore up to March, 2024, Rs. NIL <br></br> ) as on 31.03.2025 <br></br> Not applicableNot applicablenilAmarendu PrakashDr. Ashok Kumar PandaManjeet Kumar RazdanJ.N.GUPTA & CO. LLPNEW DELHI2025-05-2810811450000001400000000298111100000