General information about company
Scrip code	532712
NSE Symbol	RCOM
MSEI Symbol	NOTLISTED
ISIN	INE330H01018
Name of the entity	Reliance Communications Limited
Date of start of financial year	01-04-2025
Date of end of financial year	31-03-2026
Reporting Quarter Type	Quarterly
Date of Quarter Ending	31-12-2025
Type of company	Equity
Whether Annexure I (Part A) of the SEBI Circular dated December 31, 2024 related to Compliance Report on Corporate Governance is applicable to the entity?	Yes
Whether Annexure I (Part B) of the SEBI Circular dated December 31, 2024 related to Investor Grievance Redressal Report is Applicable to the entity?	Yes
Whether Annexure I (Part C) of the SEBI Circular dated December 31, 2024 related to Disclosure of Acquisition of Shares or Voting Rights in Unlisted Companies is Applicable to the entity?	No	During the quarter Company has not acquired any shares/votin rights in unlisted Company
Whether Annexure I (Part D) of the SEBI Circular dated December 31, 2024 related to Disclosure of Imposition of Fine or Penalty is Applicable to the entity?	Yes
Whether Annexure I (Part E) of the SEBI Circular dated December 31, 2024 related to Disclosure of Updates to Ongoing Tax Litigations or Disputes is Applicable to the entity?	Yes
Risk management committee	Not Applicable
Market Capitalisation as per immediate previous Financial Year	Top 2000 listed entities
Is SCORE ID Available ?	Yes
SCORE Registration ID	RELCOM
Reason For No SCORE ID
Type of Submission	Original
Remarks (website dissemination)
Remarks for Exchange (not for Website Dissemination)

Annexure I

Annexure I to be submitted by listed entity on quarterly basis

I. Composition of Board of Directors

Disclosure of notes on composition of board of directors explanatory

Textual Information(1)

Whether the listed entity has a Regular Chairperson

Whether Chairperson is related to MD or CEO

SrTitle (Mr / Ms)Name of the DirectorPANDINCategory 1 of directorsCategory 2 of directorsCategory 3 of directors Date of Birth

Mrs

Grace Thomas

ABJPT8548A

07079566

Non-Executive - Non Independent Director

Not Applicable

08-06-1963

Priyanka Agarwal

ATUPA8866D

08089006

Non-Executive - Independent Director

Not Applicable

26-09-1986

I. Composition of Board of Directors

Disqualification of Directors under section 164 of the Companies Act, 2013

SrWhether the director is disqualified?Start Date of disqualificationEnd Date of disqualificationDetails of disqualificationCurrent status

Active

I. Composition of Board of Directors
Sr	Whether special resolution passed? [Refer Reg. 17(1A) of Listing Regulations]	Date of passing special resolution	Initial Date of appointment	Date of Re-appointment	Date of cessation	Tenure of director (in months)	No of Directorship in listed entities including this listed entity (Refer Regulation 17A of Listing Regulations)	No of Independent Directorship in listed entities including this listed entity [with reference to proviso to regulation 17A(1) & reg. 17A(2)]	Number of memberships in Audit/ Stakeholder Committee(s) including this listed entity (Refer Regulation 26(1) of Listing Regulations)	No of post of Chairperson in Audit/ Stakeholder Committee held in listed entities including this listed entity (Refer Regulation 26(1) of Listing Regulations)	Reason for Cessation	Notes for not providing PAN	Notes for not providing DIN
1	NA		03-02-2024	28-09-2024			1	0	2	0
2	NA		09-12-2024	30-09-2025	01-12-2025	11.23	3	3	4	0	Others

Text Block

Textual Information(1)

Notes to the Integrated-Corporate Governance report of Reliance Communications Limited (RCOM/Company) for the quarter ended December 31, 2025 Background The Company is currently undergoing corporate insolvency resolution process ("CIRP") under the provisions of the Insolvency and Bankruptcy Code, 2016 ("Code"). As per Section 17 of the Code, the powers of the board of directors of the Company continue to remain suspended and the same are vested in and are being exercised by the Resolution Professional of the Company ("RP"). While managing the Company, the RP requires specific approval from the committee of creditors constituted in respect of the Company (CoC) for certain actions as prescribed under Section 28 of the Code. Further, as per Regulation 15(2A) and (2B) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended from time to time ("LODR Regulations"), the provisions specified in Regulations17,18,19,20 and 21 of the LODR Regulations are not applicable when a listed entity/high value debt listed entity is undergoing CIRP, and the roles and responsibilities of the board of directors and the committees, as specified in the respective regulations of the LODR Regulations, are to be fulfilled by the IRP/RP of the entity undergoing CIRP. Accordingly, in case of the Company, the roles and responsibilities of its directors/committees are exercised by the RP during the CIRP. However, while the powers of the board of directors remain suspended during the CIRP, the directors of the Company continue to hold their respective positions/ designations in the Company and its various committees during the CIRP period and are required to extend all assistance and cooperation to the RP as required in managing the affairs of the Company and ensuring compliance with applicable laws. Any change in the terms of appointment of the said directors during the CIRP of the Company requires the approval of the CoC in accordance with Section 28(1)(j) of the Code. Further, Mr.Punit Narendra Garg resigned from the directorship of the Company with effect fromApril 01,2025 & Ms. Priyanka Agarwal resigned from the directorship of the Company with effect fromDecember 01,2025. However, the Company has not been able to record his resignation with the ROC due to non-availability of the minimum number of directors in the Company as required under Section149(1) of the Companies Act, 2013. Therefore, e-form DIR 12 for the cessation of directorship of Shri Punit Garg & Ms. Priyanka Agarwal can only be filed once the Company appoints at least two additional director and their respective e-form DIR 12 has been duly submitted to fulfil the minimum number of directors requirement in the Company. In light of the factual background laid down above, please see below certain clarificatory notes in relation to the Integrated Corporate Governance Report for the quarter ended December 31, 2025: Note on composition of the board of directors and committees of the Company Mr. Punit Narendra Garg resigned from directorship of the Company with effect from April 01, 2025. However, the Company is currently unable to file the e-form (DIR-12) for cessation of directorship with the ROC, due to the reasons specified above. Ms. Priyanka Agarwal resigned from directorship of the Company with effect from December 01, 2025. However, the Company is currently unable to file the e-form (DIR-12) for cessation of directorship with the ROC, due to the reasons specified above. The composition of the Board has fallen below the minimum statutory requirement of three directors as mandated under Section 149(1) of the Companies Act, 2013. As on date, the Company has only one directors on its Board. Further, it is submitted that given the prevailing factual situation in relation to the directors of the Company and the ongoing CIRP of the Company, the Company has filled the information related to directorship, committee membership and chairmanship of directors as required in the Integrated Corporate Governance Report for the quarter ended December 31, 2025, basis the best information available with the Company. In the Integrated XBRL of the Corporate Governance Report, the position of Regular Chairperson has been marked as No under Annexure 1- Comp of BOD & Chairman for the Audit Committee, Nomination and Remuneration Committee, Stakeholders Relationship Committee, and Corporate Social Responsibility Committee has been marked as No under Annexure 1 Comp of Committees, as none of the current directors hold Regular chairperson role in the Company or chairperson roles in these committees of the Company. Note on meetings of the board of directors and committees of the Company At the outset, it is reiterated that the provisions of the LODR Regulations related to the conduct of meetings of the board of directors and committees of the Company are currently not applicable to the Company owing to its ongoing CIRP, as described above. However, without prejudice to the above, during the quarter ended December 31, 2025, the Company has conducted meeting of the board of directors and the audit committee of the Company with the aim of ensuring good corporate governance, compliance with applicable laws and seeking recommendations from the directors of the Company regarding its management. Such meetings were conducted on November 14, 2025 and were chaired by the Resolution Professional and attended by Ms. Grace Thomas, Non-Executive Non-Independent Director, and Ms. Priyanka Agarwal, Non- Executive Independent Director. Owing to the current status of the directors of the Company as described above, requisite quorum could not be reached for the said meetings. In such meetings, the directors who were present, discussed the matters set out in the agenda of the meetings and provided their views and recommendations to the RP, for the purposes of managing the affairs of the Company as a going concern and ensuring requisite compliances. Notes on related party transactions of the Company Considering the ongoing CIRP of the Company, requisite approval for undertaking related party transactions has been obtained from the CoC in terms of Section 28(1)(f) of the Code. We request you to take the above-mentioned information on record as notes of the Integrated-Corporate Governance Report submitted through XBRL mode by RCOM for the quarter ended December 31, 2025. Thanking you. Yours faithfully, For Reliance Communications Limited Rakesh Gupta Company Secretary Date: January 28, 2026 Place: Navi Mumbai (Reliance Communications Limited is under corporate insolvency resolution process pursuant to the provisions of the Insolvency and Bankruptcy Code, 2016. With effect from June 28, 2019, its affairs, businessand assets are being managed by, and the powers of the board of directors are vested in, the Resolution Professional, Mr. Anish Niranjan Nanavaty, appointed by Hon'ble National Company Law Tribunal, Mumbai Bench, vide order dated June 21, 2019, which order was published on the website of the Hon'ble National Company Law Tribunal, Mumbai Bench on June 28, 2019)

Audit Committee Details
Whether the Audit Committee has a Regular Chairperson					No
Sr	DIN Number	Name of Committee members	Category 1 of directors	Category 2 of directors	Date of Appointment	Date of Cessation	Remarks
1	07079566	Grace Thomas	Non-Executive - Non Independent Director	Member	03-02-2024
2	08089006	Priyanka Agarwal	Non-Executive - Independent Director	Member	09-12-2024	01-12-2025

Nomination and remuneration committee
Whether the Nomination and remuneration committee has a Regular Chairperson					No
Sr	DIN Number	Name of Committee members	Category 1 of directors	Category 2 of directors	Date of Appointment	Date of Cessation	Remarks
1	07079566	Grace Thomas	Non-Executive - Non Independent Director	Member	03-02-2024
2	08089006	Priyanka Agarwal	Non-Executive - Independent Director	Member	09-12-2024	01-12-2025

Stakeholders Relationship Committee
Whether the Stakeholders Relationship Committee has a Regular Chairperson					No
Sr	DIN Number	Name of Committee members	Category 1 of directors	Category 2 of directors	Date of Appointment	Date of Cessation	Remarks
1	07079566	Grace Thomas	Non-Executive - Non Independent Director	Member	03-02-2024
2	08089006	Priyanka Agarwal	Non-Executive - Independent Director	Member	09-12-2024	01-12-2025

Risk Management Committee
Whether the Risk Management Committee has a Regular Chairperson
Sr	DIN Number	Name of Committee members	Category 1 of directors	Category 2 of directors	Date of Appointment	Date of Cessation	Remarks

Corporate Social Responsibility Committee
Whether the Corporate Social Responsibility Committee has a Regular Chairperson					No
Sr	DIN Number	Name of Committee members	Category 1 of directors	Category 2 of directors	Date of Appointment	Date of Cessation	Remarks
1	07079566	Grace Thomas	Non-Executive - Non Independent Director	Member	03-02-2024
2	08089006	Priyanka Agarwal	Non-Executive - Independent Director	Member	09-12-2024	01-12-2025

Other Committee
Sr	DIN Number	Name of Committee members	Name of other committee	Category 1 of directors	Category 2 of directors	Remarks

Annexure 1
Annexure 1
III. Meeting of Board of Directors
Disclosure of notes on meeting of board of directors explanatory
Sr. No.	Date(s) of meeting (if any) in the previous quarter	Date(s) of meeting (if any) in the current quarter	Maximum gap between any two consecutive (in number of days)	Notes for not providing Date	Whether requirement of Quorum met (Yes/No)	Total Number of Directors as on date of the meeting	Number of Directors present* (All directors including Independent Director)	No. of Independent Directors attending the meeting*
1	13-08-2025				No	2	2	1
2		14-11-2025	92		No	2	2	1

Annexure 1
IV. Meeting of Committees
Disclosure of notes on meeting of committees explanatory
Sr	Name of Committee	Date(s) of meeting (Enter dates of Previous quarter and Current quarter in chronological order)	Maximum gap between any two consecutive (in number of days)	Name of other committee	Reason for not providing date	Whether requirement of Quorum met (Yes/No)	Total Number of Directors in the Committee as on date of the meeting	Number of Directors Present (All Directors including Independent Director)	No. of Independent Directors attending the meeting*	No. of members attending the meeting (other than Board of Directors)
1	Audit Committee	13-08-2025				No	2	2	1	0
2	Audit Committee	14-11-2025	92			No	2	2	1	0

Annexure 1
V. Affirmations
Sr	Subject	Compliance status (Yes/No)
1	The composition of Board of Directors is in terms of SEBI (Listing obligations and disclosure requirements) Regulations, 2015	No
2	The composition of the following committees is in terms of SEBI(Listing obligations and disclosure requirements) Regulations, 2015 a. Audit Committee	No
3	The composition of the following committees is in terms of SEBI(Listing obligations and disclosure requirements) Regulations, 2015. b. Nomination & remuneration committee	No
4	The composition of the following committees is in terms of SEBI(Listing obligations and disclosure requirements) Regulations, 2015. c. Stakeholders relationship committee	No
5	The composition of the following committees is in terms of SEBI(Listing obligations and disclosure requirements) Regulations, 2015. d. Risk management committee (applicable to the top 1000 listed entities)	NA
6	The committee members have been made aware of their powers, role and responsibilities as specified in SEBI (Listing obligations and disclosure requirements) Regulations, 2015.	Yes
7	The meetings of the board of directors and the above committees have been conducted in the manner as specified in SEBI (Listing obligations and disclosure requirements) Regulations, 2015.	No
8	This report and/or the report submitted in the previous quarter has been placed before Board of Directors.	Yes

Annexure 1
Sr	Subject	Compliance status
1	Name of signatory	Rakesh Gupta
2	Designation	Company Secretary and Compliance Officer

Details of Cyber security incidence
Whether as per Regulation 27(2)(ba) of SEBI (LODR) Regulations, 2015 there has been cyber security incidents or breaches or loss of data or documents during the quarter		No
Number of cyber security incidence or breaches or loss of data event occurred during the quarter
Sr.	Date of the event	Brief details of the event

Signatory Details
Name of signatory	Rakesh Gupta
Designation of person	Company Secretary and Compliance Officer
Place	Navi Mumbai
Date	28-01-2026

Investor Grievance Details
No. of investor complaints pending at the beginning of Quarter	0
No. of investor complaints received during the Quarter	86
No. of investor complaints disposed off during the Quarter	86
No. of investor complaints those remaining unresolved at the end of the Quarter	0

Disclosure of Imposition of Fine or Penalty The details of imposition of fine or penalty during the quarter in terms of sub-para 20 of para A of Part A of Schedule III are given below:
Any Other Information for Disclosure of Imposition of Fine or Penalty
Sr. No.	Name of the authority	Nature and details of the action(s) taken or order(s) passed	Date of receipt of direction or order, including any ad interim or interim orders, or any other communication from the authority	Details of the violation(s)/ contravention(s) committed or alleged to be committed	Impact on financial, operation or other activities of the listed entity, quantifiable in monetary terms to the extent possible
1	Nil	Nil	31-12-2025	Nil	Nil

Disclosure of Updates to Ongoing Tax Litigations or Disputes The updates on tax litigations or disputes in terms of sub-para 8 of para B of Part A of Schedule III read with corresponding provisions of Annexure 18 of the Master Circular are given below:
Any Other Information for Disclosure of Updates to Ongoing Tax Litigations or Disputes
Sr. No.	Name of the opposing party	Date of initiation of the litigation / dispute	Status of the litigation / dispute as per last disclosure	Current status of the litigation / dispute
1	Income Tax Department	31-05-2013	as in next column	AY 2009-10 - Tax Dept's appeal pending before Bombay HC against the ITAT order dated 14-07-2022
2	Income Tax Department	16-09-2014	as in next column	AY 2010-11 - Tax Dept's appeal pending before Bombay HC against the ITAT order dated 14-07-2022
3	Income Tax Department	22-06-2015	as in next column	AY 2011-12 - Tax Dept's appeal pending before Bombay HC against the ITAT order dated 14-07-2022
4	Income Tax Department	25-05-2016	as in next column	AY 2012-13 - Tax Dept's appeal pending before Bombay HC against the ITAT order dated 14-07-2022
5	Income Tax Department	10-03-2017	as in next column	AY 2013-14 - Tax Dept's appeal pending before Bombay HC against the ITAT order dated 14-07-2022
6	Income Tax Department	24-01-2018	as in next column	AY 2014-15 - Tax Dept's appeal pending before Bombay HC against the ITAT order dated 14-07-2022
7	Income Tax Department (TDS)	17-04-2012	as in next column	AY 2010-11 - Tax Dept's appeal pending before Bombay HC against the ITAT order dated 11-04-2016
8	Income Tax Department (TDS)	17-04-2012	as in next column	AY 2011-12 - Tax Dept's appeal pending before Bombay HC against the ITAT order dated 11.04.2016
9	Income Tax Department (TDS)	15-04-2014	as in next column	AY 2012-13- not known whether Department has filed appeal before Bombay High Court.
10	Income Tax Department (TDS - WTH)	26-10-2006	as in next column	Various years - various dates in 2006 - 2007Applicability of withholding tax on software payments to foreign parties
11	Income Tax Department (TDS - WTH)	20-04-2010	as in next column	AY 2007-08 to AY 2010-11 201 Order relating to survey
12	Income Tax Department	23-04-2019	as in next column	AY 2015-16 - Company's appeal pending before ITAT against assessment order 143(3) r.w.s 144C dated 24-12-2018
13	Income Tax Department	28-03-2020	as in next column	AY 2016-17 - Company's appeal pending before CIT(A) against assessment order 143(3) r.w.s 144C dated 28-02-2020
14	Income Tax Department	02-09-2021	as in next column	AY 2017-18 - Company's appeal pending before CIT(A) against assessment order 143(3) r.w.s 144C dated 18-05-2021
15	Income Tax Department	02-12-2021	as in next column	AY 2018-19 - Company's appeal pending before CIT(A) against assessment order 143(3) r.w.s 144C dated 03-11-2021
16	Income Tax Department	28-06-2022	as in next column	AY 2019-20 - Company's appeal pending before CIT(A) against assessment order 143(3) r.w.s 144C dated 30-05-2022
17	Income Tax Department	19-04-2024	as in next column	AY 2019-20 - Company's appeal pending before CIT(A) against 92CA(5) r.w.s. 154 order dated 20.03.2024
18	Income Tax Department (TDS - WTH)	24-09-2021	as in next column	AY 2014-15- Company's appeal pending before CIT(A) against Withholding tax order u-s 201 r.w. 195 dated 27-03-2021
19	Income Tax Department (TDS - WTH)	24-09-2021	as in next column	AY 2016-17- Company's appeal pending before CIT(A) against Withholding tax order u-s 201 r.w. 195 dated 27-03-2021
20	Income Tax Department	28-04-2022	as in next column	AY 2018-19- Company's appeal pending before CIT(A) against Withholding tax order u-s 201 r.w. 195 dated 31-03-2022
21	Income Tax Department	25-10-2023	as in next column	AY 2019-20 - Company's appeal pending before CIT(A) against Penalty order u-s 271C dated 26-09-2023
22	Income Tax Department	02-05-2017	as in next column	AY 2009-10 - Company's appeal pending before CIT(A) against Penalty order u-s 271(1) (c ) dated 31-03-2017
23	Income Tax Department	02-05-2017	as in next column	AY 2011-12 - Company's appeal pending before CIT(A) against Penalty order u-s 271(1) (c ) dated 28-03-2018
24	Income Tax Department	21-04-2018	as in next column	AY 2010-11 - Company's appeal pending before CIT(A) against Penalty order u-s 271(1) (c ) dated 31-03-2017
25	Income Tax Department	29-04-2022	as in next column	AY 2015-16 - Company's appeal pending before CIT(A) against Penalty order u-s 271(1) (c ) dated 01-04-2022
26	Income Tax Department	11-04-2025	as in next column	AY 2016-17 -Company is going to file appeal against the re-assessment Order dated 14-03-2025
27	Income Tax Department	15-04-2025	as in next column	AY 2019-20-Company is going to file appeal against the re-assessment Order dated 17-03-2025

General information about company

Annexure I

Annexure I to be submitted by listed entity on quarterly basis

I. Composition of Board of Directors

I. Composition of Board of Directors

Disqualification of Directors under section 164 of the Companies Act, 2013

I. Composition of Board of Directors

Text Block

Audit Committee Details

Nomination and remuneration committee

Stakeholders Relationship Committee

Risk Management Committee

Corporate Social Responsibility Committee

Other Committee

Annexure 1

Annexure 1

III. Meeting of Board of Directors

Annexure 1

IV. Meeting of Committees

Annexure 1

V. Affirmations

Annexure 1

Details of Cyber security incidence

Signatory Details

Investor Grievance Details

Disclosure of Imposition of Fine or Penalty The details of imposition of fine or penalty during the quarter in terms of sub-para 20 of para A of Part A of Schedule III are given below:

Disclosure of Updates to Ongoing Tax Litigations or Disputes The updates on tax litigations or disputes in terms of sub-para 8 of para B of Part A of Schedule III read with corresponding provisions of Annexure 18 of the Master Circular are given below: