General information about company

Scrip code532712
NSE SymbolRCOM
MSEI SymbolNOTLISTED
ISININE330H01018
Name of the entityReliance Communications Limited
Date of start of financial year01-04-2025
Date of end of financial year31-03-2026
Reporting Quarter TypeYearly
Date of Quarter Ending31-03-2026
Type of companyEquity
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?NoDuring the financial year, 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?NoDuring the financial year, there were no imposition of fine or panelties
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
Whether Annexure I (Part F) of the SEBI Circular dated December 31, 2024 related to Disclosure Of Loans / Guarantees / Comfort Letters / Securities Etc. is Applicable to the entity?Yes
Risk management committeeNot Applicable
Market Capitalisation as per immediate previous Financial YearTop 2000 listed entities
Is SCORE ID Available ?Yes
SCORE Registration IDRELCOM
Reason For No SCORE ID
Type of SubmissionOriginal
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 explanatoryTextual Information(1)
Whether the listed entity has a Regular ChairpersonNo
Whether Chairperson is related to MD or CEONo
SrTitle (Mr / Ms)Name of the DirectorPANDINCategory 1 of directorsCategory 2 of directorsCategory 3 of directors Date of Birth
1MrsGrace ThomasABJPT8548A07079566Non-Executive - Non Independent DirectorNot Applicable08-06-1963

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
1NoActive

I. Composition of Board of Directors

SrWhether special resolution passed? [Refer Reg. 17(1A) of Listing Regulations]Date of passing special resolutionInitial Date of appointmentDate of Re-appointmentDate of cessationTenure 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 CessationNotes for not providing PANNotes for not providing DIN
1NA03-02-202428-09-20241020


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Textual Information(1)Notes to the Integrated-Corporate Governance Report of Reliance Communications Limited (RCOM/Company) for the quarter ended March 31, 2026 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 Regulations 17, 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.PunitNarendra 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 March 31, 2026: 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 director 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 March 31, 2026, 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 director(s) 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 March 31, 2026, 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 February 13, 2026 and were chaired by the Resolution Professional and attended by Ms. Grace Thomas, Non-Executive Non-Independent Director. Owing to the current status of the director(s) of the Company as described above, requisite quorum could not be reached for the said meetings. In such meetings, the director(s) 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 March 31, 2026. Thanking you. Yours faithfully, For Reliance Communications Limited, Rakesh Gupta Company Secretary Date: April 29, 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 ChairpersonNo
SrDIN NumberName of Committee membersCategory 1 of directorsCategory 2 of directorsDate of Appointment Date of CessationRemarks
107079566Grace ThomasNon-Executive - Non Independent DirectorMember03-02-2024


Nomination and remuneration committee

Whether the Nomination and remuneration committee has a Regular ChairpersonNo
SrDIN NumberName of Committee membersCategory 1 of directorsCategory 2 of directorsDate of Appointment Date of CessationRemarks
107079566Grace ThomasNon-Executive - Non Independent DirectorMember03-02-2024


Stakeholders Relationship Committee

Whether the Stakeholders Relationship Committee has a Regular ChairpersonNo
SrDIN NumberName of Committee membersCategory 1 of directorsCategory 2 of directorsDate of Appointment Date of CessationRemarks
107079566Grace ThomasNon-Executive - Non Independent DirectorMember03-02-2024


Risk Management Committee

Whether the Risk Management Committee has a Regular Chairperson
SrDIN NumberName of Committee membersCategory 1 of directorsCategory 2 of directorsDate of Appointment Date of CessationRemarks


Corporate Social Responsibility Committee

Whether the Corporate Social Responsibility Committee has a Regular Chairperson
SrDIN NumberName of Committee membersCategory 1 of directorsCategory 2 of directorsDate of Appointment Date of CessationRemarks
107079566Grace ThomasNon-Executive - Non Independent DirectorMember03-02-2024


Other Committee

SrDIN NumberName of Committee membersName of other committeeCategory 1 of directorsCategory 2 of directorsRemarks

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 quarterDate(s) of meeting (if any) in the current quarterMaximum gap between any two consecutive (in number of days)Notes for not providing DateWhether requirement of Quorum met (Yes/No)Total Number of Directors as on date of the meetingNumber of Directors present* (All directors including Independent Director)No. of Independent Directors attending the meeting*
114-11-2025No221
213-02-202690No110



Annexure 1

IV. Meeting of Committees

Disclosure of notes on meeting of committees explanatory
SrName of CommitteeDate(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 committeeReason for not providing dateWhether requirement of Quorum met (Yes/No)Total Number of Directors in the Committee as on date of the meetingNumber 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)
1Audit Committee14-11-2025No2210
2Audit Committee13-02-202690No1100



Annexure 1

V. Affirmations

SrSubjectCompliance status (Yes/No)
1The composition of Board of Directors is in terms of SEBI (Listing obligations and disclosure requirements) Regulations, 2015No
2The composition of the following committees is in terms of SEBI(Listing obligations and disclosure requirements) Regulations, 2015 a. Audit CommitteeNo
3The composition of the following committees is in terms of SEBI(Listing obligations and disclosure requirements) Regulations, 2015. b. Nomination & remuneration committeeNo
4The composition of the following committees is in terms of SEBI(Listing obligations and disclosure requirements) Regulations, 2015. c. Stakeholders relationship committeeNo
5The 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
6The committee members have been made aware of their powers, role and responsibilities as specified in SEBI (Listing obligations and disclosure requirements) Regulations, 2015.Yes
7The 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
8This report and/or the report submitted in the previous quarter has been placed before Board of Directors.Yes
9Any comments/observations/advice of Board of Directors may be mentioned here:Textual Information(1)

Annexure 1

SrSubjectCompliance status
1Name of signatoryRakesh Gupta
2DesignationCompany Secretary and Compliance Officer



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Textual Information(1)The provisions as specified in regulations 17, 18, 19, 20 and 21 shall not be applicable during the insolvency resolution process period in respect of a listed entity which is undergoing corporate insolvency resolution process under the Insolvency Code. Provided that the roles and responsibilities of the committees specified in the respective regulations shall be fulfilled by the interim resolution professional or resolution professional. Hence the above regulation is not applicable on our company.



Annexure II to be submitted by listed entity at the end of the financial year (for the whole of financial year)

I. Disclosure on website in terms of LODR Regulation

Sr

SrItemCompliance status (Yes/No/NA)If status is “No” details of non-compliance may be given here.Web address
As per regulation 46(2) of the LODR:
1.1Details of businessYeshttps://www.rcom.co.in/
1.2Memorandum of Association and Articles of AssociationYeshttps://www.rcom.co.in/
1.3Brief profile of board of directors including directorship and full-time positions in body corporatesYeshttps://www.rcom.co.in/
2Terms and conditions of appointment of independent directorsYeshttps://www.rcom.co.in/
3Composition of various committees of board of directorsYeshttps://www.rcom.co.in/
4Code of conduct of board of directors and senior management personnelYeshttps://www.rcom.co.in/
5Details of establishment of vigil mechanism/ Whistle Blower policyYeshttps://www.rcom.co.in/
6Criteria of making payments to non-executive directorsYeshttps://www.rcom.co.in/
7Policy on dealing with related party transactionsYeshttps://www.rcom.co.in/
8Policy for determining ‘material’ subsidiariesYeshttps://www.rcom.co.in/
9Details of familiarization programmes imparted to independent directorsYeshttps://www.rcom.co.in/
10Email address for grievance redressal and other relevant detailsYeshttps://www.rcom.co.in/
11Contact information of the designated officials of the listed entity who are responsible for assisting and handling investor grievancesYeshttps://www.rcom.co.in/
12Financial resultsYeshttps://www.rcom.co.in/
13Shareholding patternYeshttps://www.rcom.co.in/
14Details of agreements entered into with the media companies and/or their associatesNA

Annexure II to be submitted by listed entity at the end of the financial year (for the whole of financial year)

I. Disclosure on website in terms of LODR Regulation

Sr

As per regulation 46(2) of the LODR:
15.1(I) Schedule of analyst or institutional investor meet (II) Presentations prepared by the listed entity for analysts or institutional investors meet, post earnings or quarterly calls prior to beginning of such events.NA
15.2Audio recordings, video recordings, if any, and transcripts of post earnings or quarterly calls, by whatever name called, conducted physically or through digital meansNA
16New name and the old name of the listed entityNA
17Advertisements as per regulation 47 (1)Yeshttps://www.rcom.co.in/
18Credit rating or revision in credit rating obtainedNA
19Separate audited financial statements of each subsidiary of the listed entity in respect of a relevant financial yearYeshttps://www.rcom.co.in/
20Secretarial Compliance ReportYeshttps://www.rcom.co.in/
21Materiality Policy as per Regulation 30 (4)Yeshttps://www.rcom.co.in/
22Disclosure of contact details of KMP who are authorized for the purpose of determining materiality as required under regulation 30(5)Yeshttps://www.rcom.co.in/
23Disclosures under regulation 30(8)Yeshttps://www.rcom.co.in/
24Statements of deviation(s) or variations(s) as specified in regulation 32NA
25Dividend Distribution policy as per Regulation 43A(1)Yeshttps://www.rcom.co.in/
26.1Annual return as provided under section 92 of the Companies Act, 2013Yeshttps://www.rcom.co.in/
26.2Employee Benefit scheme documents framed in terms of SEBI (SBEB) Regulations, 2021NA
27Confirmation that the above disclosures are in a separate section as specified in regulation 46(2)Yeshttps://www.rcom.co.in/
28Compliance with regulation 46(3) with respect to accuracy of disclosures on the website and timely updatingYeshttps://www.rcom.co.in/


Annexure II

II. Annual Affirmations

SrParticularsRegulation NumberCompliance status (Yes/No/NA)If status is “No” details of non-compliance may be given here.
1Independent director(s) have been appointed in terms of specified criteria of ‘independence’ and/or ‘eligibility’16(1)(b)NoOur company which is undergoing corporate insolvency resolution process under the Insolvency Code, the role and responsibilities of the board of directors as specified under regulation 17 shall be fulfilled by the Resolution Professional in accordance with sections 17 and 23 of the Insolvency Code.
2Board composition17(1), 17(1A) & 17(1C), 17(1D) & 17(1E)NA
3Meeting of Board of directors17(2)NA
4Quorum of Board meeting17(2A)NA
5Review of Compliance Reports17(3)NA
6Plans for orderly succession for appointments17(4)NA
7Code of Conduct17(5)NA
8Fees/compensation17(6)NA
9Minimum Information17(7)NA
10Compliance Certificate17(8)NA

Annexure II

II. Annual Affirmations

SrParticularsRegulation NumberCompliance status (Yes/No/NA)If status is “No” details of non-compliance may be given here.
11Risk Assessment & Management17(9)NA
12Performance Evaluation of Independent Directors17(10)NA
13Recommendation of Board17(11)NA
14Maximum number of Directorships17AYes
15Composition of Audit Committee18(1)NA
16Meeting of Audit Committee18(2)NA
17Role of Audit Committee and information to be reviewed by the audit committee18(3)NA
18Composition of nomination & remuneration committee19(1) & (2)NA
19Quorum of Nomination and Remuneration Committee meeting19(2A)NA
20Meeting of Nomination and Remuneration Committee19(3A)NA

Annexure II

II. Annual Affirmations

SrParticularsRegulation NumberCompliance status (Yes/No/NA)If status is “No” details of non-compliance may be given here.
21Role of Nomination and Remuneration Committee19(4)NA
22Composition of Stakeholder Relationship Committee20(1), 20(2) & 20(2A)NA
23Meeting of Stakeholders Relationship Committee20(3A)NA
24Role of Stakeholders Relationship Committee20(4)NA
25Composition and role of risk management committee21(1),(2),(3),(4)NA
26Meeting of Risk Management Committee21(3A)NA
27Quorum of Risk Management Committee meeting21(3B)NA
28Gap between the meetings of the Risk Management Committee21(3C)NA
29Vigil Mechanism22Yes
30Policy for related party Transaction23(1), (1A), (5), (6), & (8)Yes

Annexure II

II. Annual Affirmations

SrParticularsRegulation NumberCompliance status (Yes/No/NA)If status is “No” details of non-compliance may be given here.
31Prior or Omnibus approval of Audit Committee for all related party transactions23(2), (3)Yes
32Approval for material related party transactions23(4)Yes
33Disclosure of related party transactions on consolidated basis23(9)Yes
34Composition of Board of Directors of unlisted material Subsidiary24(1)NA
35Other Corporate Governance requirements with respect to subsidiary of listed entity24(2),(3),(4),(5) & (6)Yes
36Alternate Director to Independent Director25(1)Yes
37Maximum Tenure25(2)Yes
38Appointment, Re-appointment or removal of an Independent Director through special resolution or the alternate mechanism25(2A)Yes
39Meeting of independent directors25(3) & (4)NoOur company which is undergoing corporate insolvency resolution process under the Insolvency Code hence the role and responsibilities of the board of directors as specified under regulation 17 shall be fulfilled by the Resolution Professional. Further our company is in process of appointing Independent director.
40Familiarization of independent directors25(7)NoOur company which is undergoing corporate insolvency resolution process under the Insolvency Code hence the role and responsibilities of the board of directors as specified under regulation 17 shall be fulfilled by the Resolution Professional. Further our company is in process of appointing Independent director.

Annexure II

II. Annual Affirmations

SrParticularsRegulation NumberCompliance status (Yes/No/NA)If status is “No” details of non-compliance may be given here.
41Declaration from Independent Director25(8) & (9)Yes
42Directors and Officers insurance25(10)NA
43Confirmation with respect to appointment of Independent Directors who resigned from the listed entity25(11)Yes
44Memberships in Committees26(1)Yes
45Affirmation with compliance to code of conduct from members of Board of Directors and Senior management personnel26(3)Yes
46Policy with respect to Obligations of directors and senior management26(2) & 26(5)Yes
47Approval of the Board and shareholders for compensation or profit sharing in connection with dealings in the securities of the listed entity26(6)NA
48Vacancies in respect Key Managerial Personnel26A(1) & 26A(2), 26A(3)Yes
Any other information to be provided - Add Notes




Annexure II

1Name of signatoryRakesh Gupta
2DesignationCompany Secretary and Compliance Officer



Annexure II

III. Affirmations

SrParticularsCompliance status (Yes/No/NA)
1The Listed Entity has approved Material Subsidiary Policy and the Corporate Governance requirements with respect to subsidiary of Listed Entity have been compliedYes
Any other information to be provided




Annexure II

1Name of signatoryRakesh Gupta
2DesignationCompany Secretary and Compliance Officer




Additional Half yearly Disclosure DISCLOSURE OF LOANS / GUARANTEES / COMFORT LETTERS / SECURITIES ETC. (applicable only for half-yearly filings)

Any Other Information for Disclosure of Loans / Guarantees / Comfort Letters / Securities Etc.Textual Information(1)

I. Disclosure of Loans/ guarantees/comfort letters /securities etc. Refer note below

(A)Any loan or any other form of debt advanced by the listed entity directly or indirectly to
EntityAggregate amount advanced during six monthsBalance outstanding at the end of six months
Promoter or any other entity controlled by them00
Promoter Group or any other entity controlled by them00
Directors (including relatives) or any other entity controlled by them00
KMPs or any other entity controlled by them00

(B) Any guarantee / comfort letter (by whatever name called) provided by the listed entity directly or indirectly, in connection with any loan(s) or any other form of debt availed By

EntityType (guarantee, comfort letter etc.)Aggregate amount of issuance during six monthsBalance outstanding at the end of six months(taking into account any invocation)
Promoter or any other entity controlled by them000
Promoter Group or any other entity controlled by them000
Directors (including relatives) or any other entity controlled by them000
KMPs or any other entity controlled by them000

(C) Any security provided by the listed entity directly or indirectly, in connection with any loan(s) or any other form of debt availed by

EntityType of security (cash, shares etc.)Aggregate value of security provided during six monthsBalance outstanding at the end of six months
Promoter or any other entity controlled by them000
Promoter Group or any other entity controlled by them000
Directors (including relatives) or any other entity controlled by them 000
KMPs or any other entity controlled by them000
(D) Additional InformationTextual Information(2)

II. Affirmations

AffirmationsCompliance StatusCompany Remarks
All loans (or other form of debt), guarantees, comfort letters (by whatever name called) or securities in connection with any loan(s) (or other form of debt) given directly or indirectly by the listed entity to promoter(s), promoter group, director(s) (including their relatives), key managerial personnel (including their relatives) or any entity controlled by them are in the economic interest of the company.YesTextual Information(3)
Name Srinivasan Gopalan
Designation CFO
Place Navi Mumbai
Date29-04-2026

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 quarterNo
Number of cyber security incidence or breaches or loss of data event occurred during the quarter
Sr.Date of the eventBrief details of the event



Signatory Details

Name of signatoryRakesh Gupta
Designation of personCompany Secretary and Compliance Officer
PlaceNavi Mumbai
Date29-04-2026



Investor Grievance Details

No. of investor complaints pending at the beginning of Quarter0
No. of investor complaints received during the Quarter56
No. of investor complaints disposed off during the Quarter56
No. of investor complaints those remaining unresolved at the end of the Quarter0



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 partyDate of initiation of the litigation / disputeStatus of the litigation / dispute as per last disclosureCurrent status of the litigation / dispute
1Income Tax Department31-05-2013as in next columnAY 2009-10 - Tax Dept's appeal pending before Bombay HC against the ITAT order dated 14-07-2022
2Income Tax Department16-09-2014as in next columnAY 2010-11 - Tax Dept's appeal pending before Bombay HC against the ITAT order dated 14-07-2022
3Income Tax Department22-06-2015as in next columnAY 2011-12 - Tax Dept's appeal pending before Bombay HC against the ITAT order dated 14-07-2022
4Income Tax Department25-05-2016as in next columnAY 2012-13 - Tax Dept's appeal pending before Bombay HC against the ITAT order dated 14-07-2022
5Income Tax Department10-03-2017as in next columnAY 2013-14 - Tax Dept's appeal pending before Bombay HC against the ITAT order dated 14-07-2022
6Income Tax Department24-01-2018as in next columnAY 2014-15 - Tax Dept's appeal pending before Bombay HC against the ITAT order dated 14-07-2022
7Income Tax Department17-04-2012as in next columnAY 2010-11 - Tax Dept's appeal pending before Bombay HC against the ITAT order dated 11-04-2016
8Income Tax Department17-04-2012as in next columnAY 2011-12 - Tax Dept's appeal pending before Bombay HC against the ITAT order dated 11.04.2016
9Income Tax Department15-04-2014as in next columnAY 2012-13- not known whether Department has filed appeal before Bombay High Court.
10Income Tax Department26-10-2006as in next columnVarious years - various dates in 2006 - 2007Applicability of withholding tax on software payments to foreign parties
11Income Tax Department20-04-2010as in next columnAY 2007-08 to AY 2010-11 201 Order relating to survey
12Income Tax Department23-04-2019as in next columnAY 2015-16 - Company's appeal pending before ITAT against assessment order 143(3) r.w.s 144C dated 24-12-2018
13Income Tax Department28-03-2020as in next columnAY 2016-17 - Company's appeal pending before CIT(A) against assessment order 143(3) r.w.s 144C dated 28-02-2020
14Income Tax Department02-09-2021as in next columnAY 2017-18 - Company's appeal pending before CIT(A) against assessment order 143(3) r.w.s 144C dated 18-05-2021
15Income Tax Department02-12-2021as in next columnAY 2018-19 - Company's appeal pending before CIT(A) against assessment order 143(3) r.w.s 144C dated 03-11-2021
16Income Tax Department28-06-2022as in next columnAY 2019-20 - Company's appeal pending before CIT(A) against assessment order 143(3) r.w.s 144C dated 30-05-2022
17Income Tax Department19-04-2024as in next columnAY 2019-20 - Company's appeal pending before CIT(A) against 92CA(5) r.w.s. 154 order dated 20.03.2024
18Income Tax Department24-09-2021as in next columnAY 2014-15- Company's appeal pending before CIT(A) against Withholding tax order u-s 201 r.w. 195 dated 27-03-2021
19Income Tax Department24-09-2021as in next columnAY 2016-17- Company's appeal pending before CIT(A) against Withholding tax order u-s 201 r.w. 195 dated 27-03-2021
20Income Tax Department28-04-2022as in next columnAY 2018-19- Company's appeal pending before CIT(A) against Withholding tax order u-s 201 r.w. 195 dated 31-03-2022
21Income Tax Department25-10-2023as in next columnAY 2019-20 - Company's appeal pending before CIT(A) against Penalty order u-s 271C dated 26-09-2023
22Income Tax Department02-05-2017as in next columnAY 2009-10 - Company's appeal pending before CIT(A) against Penalty order u-s 271(1) (c ) dated 31-03-2017
23Income Tax Department02-05-2017as in next columnAY 2011-12 - Company's appeal pending before CIT(A) against Penalty order u-s 271(1) (c ) dated 28-03-2018
24Income Tax Department21-04-2018as in next columnAY 2010-11 - Company's appeal pending before CIT(A) against Penalty order u-s 271(1) (c ) dated 31-03-2017
25Income Tax Department29-04-2022as in next columnAY 2015-16 - Company's appeal pending before CIT(A) against Penalty order u-s 271(1) (c ) dated 01-04-2022
26Income Tax Department11-04-2025as in next columnAY 2016-17 -Company has filed appeal against the re-assessment Order dated 14-03-2025
27Income Tax Department15-04-2025as in next columnAY 2019-20-Company has filed appeal against the re-assessment Order dated 17-03-2025
28Income Tax Department27-03-2026as in next columnAY 2018-19-Company is going to file appeal against the re-assessment Order dated 27-03-2026