Annual Report 2025

舜宇光學科技（集團）有限公司 • 2025 年報 243 FOR THE YEAR ENDED 31 DECEMBER 2025 截至二零二五年十二月三十一日止年度 Notes to the Consolidated Financial Statements 綜合財務報表附註 8. INCOME TAX EXPENSE (Continued) During the year 2024, one of the subsidiaries incorporated in India has been involved in inspections initiated by the Income Tax Department in relation to compliance with relevant income tax regulations. The subsidiary was received a draft assessment order (“ DAO ”) from the Government of India Ministry of Finance Income Tax Department Office of the Assistant Commissioner of Income Tax (“ Assessing Office ”) for the year of assessment 04/2021- 03/2022. According to the preliminary assessment result from Assessing Office, the part of the basis of assessment adopted in DAO would probably be adjusted and the assessable income would be revised. In year 2024, management had taken into considerations of all relevant facts and circumstances including opinions from tax advisor and concluded the assessable income would probably be adjusted for the prior years of assessment. The rectification procedure with the Income Tax Department is still in process. The inspections would not be expected to have a material adverse effect on the existing production and operating activities of the Group. 8. 所得稅開支（續） 於二零二四年，其中一間於印度註冊成立 之附屬公司涉及由所得稅部發起的關於遵 守相關所得稅法規的檢查。該附屬公司已 接獲印度政府財政部所得稅部所得稅助理 專員辦公室（「 評稅辦公室 」）就二零二一年 四月至二零二二年三月評稅年度發出的評 稅令草案（「 評稅令草案 」）。根據評稅辦公 室的初步評稅結果，評稅令草案採用的部 分評稅基礎可能會作出調整，應評稅收入 也會作出修訂。於二零二四年，管理層經 計及所有相關事實及情況（包括稅務顧問的 意見）後得出結論，過往年度評估的應評稅 收入可能被調整。 所得稅部的更正程序仍在進行中。預計檢 查不會對本集團現有的生產和經營活動產 生重大不利影響。