Integrated Filing-Governance



General information about company

Scrip Code 500510
NSE Symbol LT
MSEI Symbol NOTLISTED
ISIN INE018A01030
Name of the entity LARSEN & TOUBRO LIMITED
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Reporting Quarter Yearly
Date of Quarter Ending 31-Mar-2026
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? Yes
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
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? No
Reason For Part F Of Annexure I Disclosure Of Loans Or Guarantees Or Comfort Letters Or Securities Etc Is Not Applicable To The Entity The Company does not have a promoter/ promoter group and is professionally managed. The Company has not given any loans,guarantees, or securities in respect of a loan to any Directors (including their relatives), KMPs or any entity controlled by the Directors or KMPs.
Risk management committee Yes
Market Capitalisation as per immediate previous Financial Year Top 100 listed entities
Is SCORE ID Available ? Yes
SCORE Registration ID L00026
Reason For No SCORE ID
Type of Submission New
Remarks (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
Whether the listed entity has a Regular Chairperson Yes
Whether Chairperson is related to MD or CEO Yes Disqualification of Directors under section 164 of the Companies Act, 2013
Sr Title (Mr / Ms) Name of the Director PAN DIN Category 1 of directors Category 2 of directors Category 3 of directors Date of Birth Whether the director is disqualified? Start Date of disqualification End Date of disqualification Details of disqualification Current status 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) & 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 Mr. SEKHARIPURAM NARAYANAN SUBRAHMANYAN 02255382 Executive Director Chairperson MD 16-Mar-1960 No Active NA 01-Jul-2011 01-Jul-2022 5 0 0 0
2 Mr. RAMAMURTHI SHANKAR RAMAN 00019798 Executive Director Not Applicable 20-Dec-1958 No Active NA 01-Oct-2011 01-Oct-2021 3 0 2 0
3 Mr. S V DESAI 07648203 Executive Director Not Applicable 05-Jul-1960 No Active NA 11-Jul-2020 11-Jul-2025 1 0 0 0
4 Mr. T MADHAVA DAS 08586766 Executive Director Not Applicable 25-Jan-1963 No Active NA 11-Jul-2020 11-Jul-2025 1 0 1 0
5 Mr. SUBRAMANIAN SARMA 00554221 Executive Director Not Applicable 04-Feb-1958 No Active NA 19-Aug-2020 02-Apr-2025 1 0 0 0
6 Mr. ANIL V PARAB 06913351 Executive Director Not Applicable 21-Sep-1961 No Active NA 05-Aug-2022 1 0 0 0
7 Mr. SANJEEV AGA 00022065 Non-Executive - Independent Director Not Applicable 01-Feb-1952 No Active NA 25-May-2016 25-May-2021 118.06 3 2 1 0
8 Mr. NARAYANAN KUMAR 00007848 Non-Executive - Independent Director Not Applicable 28-Jan-1950 No Active Yes 05-Aug-2021 27-May-2016 27-May-2021 118.04 2 2 1 0
9 Ms. PREETHA REDDY 00001871 Non-Executive - Independent Director Not Applicable 28-Oct-1957 No Active NA 01-Mar-2021 01-Mar-2026 61 3 2 2 0
10 Mr. PRAMIT JHAVERI 00186137 Non-Executive - Independent Director Not Applicable 04-May-1963 No Active NA 01-Apr-2022 48 3 3 2 0
11 Mr. RAJNISH KUMAR 05328267 Non-Executive - Independent Director Not Applicable 14-Jan-1958 No Active NA 10-May-2023 34.21 4 4 4 2
12 Mr. JYOTI SAGAR 00060455 Non-Executive - Independent Director Not Applicable 18-Mar-1953 No Active NA 10-May-2023 34.21 1 1 0 0
13 Mr. AJAY TYAGI 00187429 Non-Executive - Independent Director Not Applicable 10-Dec-1958 No Active NA 31-Oct-2023 29 2 2 2 2
14 Mr. P. R. RAMESH 01915274 Non-Executive - Independent Director Not Applicable 17-Jan-1955 No Active NA 31-Oct-2023 29 7 7 8 5
15 Mr. SIDDHARTHA MOHANTY 08058830 Non-Executive - Nominee Director Not Applicable 08-Jun-1963 No Active NA 28-May-2024 2 0 1 0
16 Mr. AMITABH KANT 00222708 Non-Executive - Independent Director Not Applicable 01-Mar-1956 No Active NA 29-Oct-2025 5.02 4 3 1 0
17 Mr. B. SANTHANAM 00494806 Non-Executive - Independent Director Not Applicable 02-Mar-1957 No Active NA 29-Oct-2025 5.02 2 2 3 1



Annexure 1

II. Composition of Committees
Disclosure of notes on composition of committees explanatory



Audit Committee Details
Whether the Audit Committee has a Regular Chairperson Yes
Sr DIN Number Name of Committee members Category 1 of directors Category 2 of directors Date of Appointment Date of Cessation Remarks
1 01915274 P. R. RAMESH Non-Executive - Independent Director Chairperson 01-Apr-2024
2 00022065 SANJEEV AGA Non-Executive - Independent Director Member 04-Oct-2016
3 05328267 RAJNISH KUMAR Non-Executive - Independent Director Member 01-Apr-2024



Nomination and remuneration committee
Whether the Nomination and remuneration committee has a Regular Chairperson Yes
Sr DIN Number Name of Committee members Category 1 of directors Category 2 of directors Date of Appointment Date of Cessation Remarks
1 00007848 NARAYANAN KUMAR Non-Executive - Independent Director Chairperson 29-May-2024 Textual Information(1)
2 00186137 PRAMIT JHAVERI Non-Executive - Independent Director Member 01-Apr-2022
3 00001871 PREETHA REDDY Non-Executive - Independent Director Member 29-May-2024
4 02255382 SEKHARIPURAM NARAYANAN SUBRAHMANYAN Executive Director Member 01-Oct-2023

Text Block
Textual Information(1) Appointed as a member on 05-06-2020 and designated as Chairman on 29-05-2024.






Stakeholders Relationship Committee
Whether the Stakeholders Relationship Committee has a Regular Chairperson Yes
Sr DIN Number Name of Committee members Category 1 of directors Category 2 of directors Date of Appointment Date of Cessation Remarks
1 05328267 RAJNISH KUMAR Non-Executive - Independent Director Chairperson 28-May-2024
2 08586766 T MADHAVA DAS Executive Director Member 08-Apr-2023
3 08058830 SIDDHARTHA MOHANTY Non-Executive - Nominee Director Member 28-May-2024



Risk Management Committee
Whether the Risk Management Committee has a Regular Chairperson Yes
Sr DIN Number Name of Committee members Category 1 of directors Category 2 of directors Date of Appointment Date of Cessation Remarks
1 00022065 SANJEEV AGA ID Chairperson 29-May-2024 Textual Information(1)
2 00186137 PRAMIT JHAVERI ID Member 29-May-2024
3 00554221 SUBRAMANIAN SARMA ED Member 01-Oct-2017



Text Block
Textual Information(1) Appointed as a member on 22-01-2020 and designated as Chairman on 29-05-2024



Annexure 1
III. Meeting of Board of Directors
Disclosure of notes on meeting of board of directors explanatory
Sr 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) 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 29-Oct-2025 Yes 17 17 10
2 08-Dec-2025 39 Yes 17 17 10
3 28-Jan-2026 50 Yes 17 17 10
4 24-Mar-2026 54 Yes 17 16 9
5 25-Mar-2026 0 Yes 17 17 10



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 Reson 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 28-Oct-2025 Yes 3 3 3 0
2 Audit Committee 08-Dec-2025 40 Yes 3 3 3 0
3 Audit Committee 27-Jan-2026 49 Yes 3 3 3 0
4 Audit Committee 27-Feb-2026 30 Yes 3 3 3 0
5 Nomination and remuneration committee 29-Oct-2025 Yes 4 4 3 0
6 Nomination and remuneration committee 28-Jan-2026 90 Yes 4 4 3 0
7 Nomination and remuneration committee 24-Mar-2026 54 Yes 4 4 3 0
8 Stakeholders Relationship Committee 18-Nov-2025 Yes 3 3 1 0
9 Stakeholders Relationship Committee 17-Feb-2026 90 Yes 3 3 1 0
10 Risk Management Committee 17-Nov-2025 Yes 3 3 2 0
11 Risk Management Committee 20-Feb-2026 94 Yes 3 2 2 0



Annexure 1
VI. 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 Yes
2 The composition of the following committees is in terms of SEBI(Listing obligations and disclosure requirements) Regulations, 2015 a. Audit Committee Yes
3 The composition of the following committees is in terms of SEBI(Listing obligations and disclosure requirements) Regulations, 2015. b. Nomination & remuneration committee Yes
4 The composition of the following committees is in terms of SEBI(Listing obligations and disclosure requirements) Regulations, 2015. c. Stakeholders relationship committee Yes
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) Yes
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 Yes
8 This report and/or the report submitted in the previous quarter has been placed before Board of Directors. Yes
9 Any comments/observations/advice of Board of Directors may be mentioned here:



Annexure 1
Sr Subject Compliance status
1 Name of signatory Subramanian Narayan
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
Other details of cyber security incidence or breaches or loss of data event
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



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 Item Compliance status (Yes/No/NA) If status is No details of non-compliance may be given here. Web address
1.1 Details of business Yes https://www.larsentoubro.com/corporate/our-businesses/
1.2 Memorandum of Association and Articles of Association Yes https://investors.larsentoubro.com/upload/Amended%20MOA%20and%20AOA%20-%201.03.2025.pdf
1.3 Brief profile of board of directors including directorship and full time positions in body corporates Yes https://www.larsentoubro.com/corporate/about-lt-group/leadership/
2 Terms and conditions of appointment of independent directors Yes https://investors.larsentoubro.com/upload/ListingCompliance/Independent-directors-appointment-letter.pdf
3 Composition of various committees of board of directors Yes https://investors.larsentoubro.com/governance-architecture.aspx
4 Code of conduct of board of directors and senior management personnel Yes https://www.larsentoubro.com/media/qcactdqk/code-of-conduct-for-board-members-and-senior-management.pdf
5 Details of establishment of vigil mechanism or whistle blower policy Yes https://2025prodstorageaccount-eqdyc8g8hpccdfez.a02.azurefd.net/ltprod/media/02rb222x/whistle-blower-policy.pdf
6 Criteria of making payments to non-executive directors Yes https://investors.larsentoubro.com/upload/ListingCompliance/CriteriaforPayment-NEDs.pdf
7 Policy on dealing with related party transactions Yes https://www.larsentoubro.com/media/bntlhj5p/related-party-transactions-policy.pdf
8 Policy for determining material subsidiaries Yes https://www.larsentoubro.com/media/n1vbqh5a/policy-for-determining-material-subsidary.pdf
9 Details of familiarization programmes imparted to independent directors Yes https://investors.larsentoubro.com/upload/ListingCompliance/Familirisation%20Programme.pdf
10 Contact information of the designated officials of the listed entity who are responsible for assisting and handling investor grievances Yes https://investors.larsentoubro.com/shareholder-services.aspx
11 Email address for grievance redressal and other relevant details Yes https://investors.larsentoubro.com/shareholder-services.aspx
12 Financial results Yes https://investors.larsentoubro.com/Financials.aspx
13 Shareholding pattern Yes https://investors.larsentoubro.com/Shareholding-Pattern-Archives.aspx
14 Details of agreements entered into with the media companies and/or their associates NA
15.1 Schedule of analyst or institutional investor meet and presentation prepared by listed entity for analyst or institutional investor meet Yes https://investors.larsentoubro.com/Events.aspx & https://investors.larsentoubro.com/Analyst-Presentation-Archives.aspx
15.2 Audio or video recordings and transcripts of post earnings/quarterly calls Yes https://investors.larsentoubro.com/Transcripts-Archives.aspx
16 New name and the old name of the listed entity NA
17 Advertisements as per regulation 47 (1) Yes https://investors.larsentoubro.com/listing-compliance-advertisements.aspx
18 Credit rating or revision in credit rating obtained Yes https://investors.larsentoubro.com/upload/ListingCompliance/06.%20Credit%20Rating.pdf
19 Separate audited financial statements of each subsidiary of the listed entity Yes https://investors.larsentoubro.com/Subsidiary-Reports-Archives.aspx
20 Secretarial compliance report Yes https://investors.larsentoubro.com/upload/ListingCompliance/7.ASCR_L&T_2024-25.pdf
21 Materiality policy as per regulation 30 (4) Yes https://www.larsentoubro.com/media/xcihd3ed/policy-for-determination-of-materiality-of-event-or-information.pdf
22 Disclosure of contact details of KMP who are authorized for the purpose of determining materiality as required under regulation 30(5) Yes https://investors.larsentoubro.com/upload/ListingCompliance/Material%20Information%20Policy-April%202024.pdf
23 Disclosures under regulation 30(8) Yes https://investors.larsentoubro.com/news.aspx
24 Statements of deviation(s) or variations(s) as specified in regulation 32 NA
25 Dividend distribution policy as specified in regulation 43A (1) Yes https://2025prodstorageaccount-eqdyc8g8hpccdfez.a02.azurefd.net/ltprod/media/azzjr3bt/dividend-distribution-policy.pdf
26.1 Annual return as provided under section 92 of the Companies Act 2013 Yes https://investors.larsentoubro.com/upload/ListingCompliance/Annual%20Return%20FY%2024-25.pdf
26.2 Employee benefit scheme documents framed in terms of SEBI (SBEB) regulations 2021
27 Confirmation that the above disclosures are in a separate section as specified in regulation 46(2) Yes https://investors.larsentoubro.com/disclosures-under-regulation-46-of-the-SEBI-LODR.aspx
28 Compliance with regulation 46(3) with respect to accuracy of disclosures on the website and timely updation Yes https://investors.larsentoubro.com/disclosures-under-regulation-46-of-the-SEBI-LODR.aspx
29 Disclosure of notes on website in terms of Listing Regulations explanatory


Annexure II
II. Annual Affirmations
Sr Particulars Regulation Number Compliance status (Yes/No/NA) If status is No details of non-compliance may be given here.
1 Independent director(s) have been appointed in terms of specified criteria of independence and/or eligibility 16(1)(b) Yes
2 Board Composition 17(1), 17(1A) & 17(1C), 17(1D) & 17(1E) Yes
3 Meeting Of Board Of Directors 17(2) Yes
4 Quorum of board meeting 17(2A) Yes
5 Review of Compliance Reports 17(3) Yes
6 Plans for orderly succession for appointments 17(4) Yes
7 Code of Conduct 17(5) Yes
8 Fees/compensation 17(6) Yes
9 Minimum Information 17(7) Yes
10 Compliance Certificate 17(8) Yes
11 Risk Assessment & Management 17(9) Yes
12 Performance Evaluation of Independent Directors 17(10) Yes
13 Recommendation of Board 17(11) Yes
14 Maximum number of Directorships 17A Yes
15 Composition of Audit Committee 18(1) Yes
16 Meeting of Audit Committee 18(2) Yes
17 Role of Audit Committee and information to be reviewed by the audit committee 18(3) Yes
18 Composition of nomination & remuneration committee 19(1) & (2) Yes
19 Quorum of Nomination and Remuneration Committee meeting 19(2A) Yes
20 Meeting of Nomination and Remuneration Committee 19(3A) Yes
21 Role of Nomination and Remuneration Committee 19(4) Yes
22 Composition of Stakeholder Relationship Committee 20(1), 20(2) & 20(2A) Yes
23 Meeting of Stakeholders Relationship Committee 20(3A) Yes
24 Role of Stakeholders Relationship Committee 20(4) Yes
25 Composition and role of risk management committee 21(1),(2),(3),(4) Yes
26 Meeting of Risk Management Committee 21(3A) Yes
27 Quorum of Risk Management Committee meeting 21(3B) Yes
28 Gap between the meetings of the Risk Management Committee 21(3C) Yes
29 Vigil Mechanism 22 Yes
30 Policy for related party Transaction 23(1), (1A), (5), (6), & (8) Yes
31 Prior or Omnibus approval of Audit Committee for all related party transactions 23(2), (3) Yes
32 Approval for material related party transactions 23(4) Yes
33 Disclosure of related party transactions on consolidated basis 23(9) Yes
34 Composition of Board of Directors of unlisted material Subsidiary 24(1) NA
35 Other Corporate Governance requirements with respect to subsidiary of listed entity 24(2),(3),(4),(5) & (6) Yes
36 Alternate Director to Independent Director 25(1) NA
37 Maximum Tenure 25(2) Yes
38 Appointment, Re-appointment or removal of an Independent Director through special resolution or the alternate mechanism 25(2A) NA
39 Meeting of independent directors 25(3) & (4) Yes
40 Familiarization of independent directors 25(7) Yes
41 Declaration from Independent Director 25(8) & (9) Yes
42 Directors and Officers insurance 25(10) Yes
43 Confirmation with respect to appointment of Independent Directors who resigned from the listed entity 25(11) NA
44 Memberships in Committees 26(1) Yes
45 Affirmation with compliance to code of conduct from members of Board of Directors and Senior management personnel 26(3) Yes
46 Policy with respect to Obligations of directors and senior management 26(2) & 26(5) Yes
47 Approval of the Board and shareholders for compensation or profit sharing in connection with dealings in the securities of the listed entity 26(6) NA
48 Vacancies in respect Key Managerial Personnel 26A(1) & 26A(2), 26A(3) NA
Any other information to be provided - Add Notes



Annexure II
III. Affirmations
Sr Particulars Compliance status (Yes/No/NA)
1 The Listed Entity has approved Material Subsidiary Policy and the Corporate Governance requirements with respect to subsidiary of Listed Entity have been complied Yes
Any other information to be provided Textual Information(1)



Text Block
Textual Information(1) The Company has in place Material Subsidiary Policy. However, there is no Unlisted Material Subsidiary of the Company as on date.



Annexure II
1 Name of signatory Subramanian Narayan
2 Designation Company Secretary and Compliance Officer



Additional Half yearly Disclosure
Any Other Information for Disclosure of Loans / Guarantees / Comfort Letters / Securities Etc.
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
Entity Aggregate amount advanced during six months Balance outstanding at the end of six months
Promoter or any other entity controlled by them
Promoter Group or any other entity controlled by them
Directors (including relatives) or any other entity controlled by them
KMPs or any other entity controlled by them
(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
Entity Type (guarantee, comfort letter etc.) Aggregate amount of issuance during six months Balance outstanding at the end of six months(taking into account any invocation)
Promoter or any other entity controlled by them
Promoter Group or any other entity controlled by them
Directors (including relatives) or any other entity controlled by them
KMPs or any other entity controlled by them
(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
Entity Type of security (cash, shares etc.) Aggregate value of security provided during six months Balance outstanding at the end of six months
Promoter or any other entity controlled by them
Promoter Group or any other entity controlled by them
Directors (including relatives) or any other entity controlled by them
KMPs or any other entity controlled by them
(D) Additional Information
II. Affirmations
Affirmations Compliance Status Company 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. $intratedCg.get("CG_YN_$!integratedFillingMasterDto.cgMasterVO.anx4aAffirmComplStatus")
Name
Designation
Place
Date



Signatory Details
Name of signatory Subramanian Narayan
Designation of person Company Secretary and Compliance Officer
Place Mumbai
Date 27-Apr-2026


Investor Grievance Details
No. of investor complaints pending at the beginning of Quarter 42
No. of investor complaints received during the Quarter 126
No. of investor complaints disposed off during the Quarter 127
No. of investor complaints those remaining unresolved at the end of the Quarter 41


Disclosure of Acquisition of Shares or Voting Rights in Unlisted Companies-
The details of acquisition of shares or voting rights in unlisted companies during the quarter in terms of sub-para 1 of para A of Part A of Schedule III are given below
Any Other Information for Disclosure of Acquisition of Shares or Voting Rights in Unlisted Companies
Sr. No. Name of the unlisted company in which shares or voting rights have been acquired Date of acquisition Aggregate holding (% shares or voting rights) as at the end of the previous quarter % shares or voting rights acquired during the quarter Aggregate holding (% shares or voting rights) as at the end of the quarter
1 SuFin Limited 02-Jan-2026 0 100 100
2 SuFin Limited 30-Mar-2026 100 0 100
3 Business Park (Powai) Private Limited 28-Jan-2026 100 0 100
4 L&T Energy Green Tech Limited 11-Feb-2026 100 0 100
5 L&T Electrolysers Limited 12-Feb-2026 100 0 100
6 L&T Semiconductor Technologies Limited 30-Jan-2026 100 0 100
7 L&T Semiconductor Technologies Limited 21-Feb-2026 100 0 100
8 L&T Semiconductor Technologies Limited 24-Mar-2026 100 0 100
9 L&T Network Services Private Limited 09-Jan-2026 100 0 100
10 Hydrocarbon Arabia Limited Company 25-Jan-2026 60.0 0 60.0
11 Nabha Power Limited 31-Jan-2026 100 0 100


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 OFFICE OF STATE TAXES OFFICER, Jammu and Kashmir Fine of Rs 2,44,964 13-Feb-2026 Transports or stores any goods while they are in transit, in contravention of provisions of Section 129(1) of Central Goods and Services Tax Act, 2017 There is no material impact on financials, operations or other activities of the Company.
2 DUBAI INTEGRATED ECONOMIC ZONES AUTHORITY Fine equivalent to Rs 50,595.95 21-Jan-2026 Dewatering / Dumping Ground Water or Building Cleaning Waste Water in DSOA OpenArea - 1st Notice There is no material impact on financials, operations or other activities of the Company.
3 Inland Revenue Board of Malaysia Penalty equivalent to Rs 23,686.47 30-Jan-2026 Delay in paying monthly tax deductions There is no material impact on financials, operations or other activities of the Company.
4 Federal Authority Of Identitiy, Citizenship , Customs And Port Security, UAE Fine equivalent to Rs 45,327.27 31-Mar-2026 Violation of entry permissions or residence There is no material impact on financials, operations or other activities of the Company.
5 Road and Transport Authority, Government of Dubai Fine equivalent to Rs 28,16,718.3 12-Jan-2026 Delay in obtaining a Clearance Certificate beyond the time frame prescribed by the RTA. There is no material impact on financials, operations or other activities of the Company.
6 Federal Authority, UAE Penalty equivalent to Rs 5,237.83 04-Feb-2026 Violations of Entry Permission or Residences in non-compliance of Federal Authority Circular. There is no material impact on financials, operations or other activities of the Company.
7 Brihanmumbai Municipal Corporation Charges for Delayed payment of Property Tax amounting to Rs 3,00,618 22-Mar-2026 Demand notice received from Brihanmumbai Municipal Corporation for delay in the payment of property tax. There is no material impact on financials, operations or other activities of the Company.
8 COMMISSIONER OF CUSTOMS Fine of Rs 25000 07-Jan-2026 Due to delay in filing of BOE. There is no material impact on financials, operations or other activities of the Company.
9 COMMISSIONER OF CUSTOMS Fine of Rs 45000 13-Jan-2026 Due to delay in filing of BOE. There is no material impact on financials, operations or other activities of the Company.
10 COMMISSIONER OF CUSTOMS Fine of Rs 15000 13-Jan-2026 Due to delay in filing of BOE. There is no material impact on financials, operations or other activities of the Company.
11 COMMISSIONER OF CUSTOMS Fine of Rs 5000 13-Jan-2026 Due to delay in filing of BOE. There is no material impact on financials, operations or other activities of the Company.
12 COMMISSIONER OF CUSTOMS Fine of Rs 10000 13-Jan-2026 Due to delay in filing of BOE. There is no material impact on financials, operations or other activities of the Company.
13 COMMISSIONER OF CUSTOMS Fine of Rs 5000 19-Jan-2026 Due to delay in filing of BOE. There is no material impact on financials, operations or other activities of the Company.
14 COMMISSIONER OF CUSTOMS Fine of Rs 10000 13-Jan-2026 Due to delay in filing of BOE. There is no material impact on financials, operations or other activities of the Company.
15 COMMISSIONER OF CUSTOMS Fine of Rs 5000 11-Mar-2026 Due to delay in filing of BOE. There is no material impact on financials, operations or other activities of the Company.
16 COMMISSIONER OF CUSTOMS Fine of Rs 5000 11-Mar-2026 Due to delay in filing of BOE. There is no material impact on financials, operations or other activities of the Company.
17 COMMISSIONER OF CUSTOMS Fine of Rs 5000 11-Mar-2026 Due to delay in filing of BOE. There is no material impact on financials, operations or other activities of the Company.
18 Provident Fund Authority Fine of Rs 7948 02-Mar-2026 Penalty on late updation of EPF numbers for new joinees There is no material impact on financials, operations or other activities of the Company.
19 RTA Dubai Fine equivalent to Rs 4,96,391 28-Feb-2026 RTA fine for Right of Way violation. There is no material impact on financials, operations or other activities of the Company.


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 Excise and Tax Officer, Punjab 11-Nov-2013 Excise and Tax Officer, Punjab disallowed tax exemption amounting to Rs. 634 crore claimed on Inter-state Sale in transit. The Company has challenged the decision and the appeal is pending before the Deputy Excise & Taxation Commissioner (Appeal), Patiala. Final order is awaited No change in status
2 Joint Commissioner, State Taxes, Jaipur, Rajasthan 30-Apr-2024 Joint Commissioner demanded tax of Rs 375 crore on mismtach between details reported in GSTR-9C for different financial years treating the difference as supply. Additionally, a penalty of Rs. 375 crore was also levied. The Hon'ble High Court had admitted the Writ Petition filed by the Company against the order and stay has been granted. Final order is awaited. No change in status
3 Income Tax Department 29-Dec-2008 The income tax department denied tax holiday in respect of infrastructure projects amounting to Rs. 1670.56 Cr., across 17 Assessment Years (AYs) being AY 2003-04 to AY 2019-20. The company has challenged this denial before appellate authorities for each assessment year individually. Based on favourable orders for 2 AYs (AY 2003-04 & AY 2004-05), the quantum of dispute reduced to Rs. 1662.29 Cr. as at 30-06-2025. During the quarter ended September 2025, the company was in receipt of a favourable order (AY 2005-06) which is expected to further reduce the disputed tax amount by Rs. 10.76 Cr. Accordingly, adjudications by Appellate authorities (Tax Commissioner/ Tax Tribunal) are pending for another 14 assessment years, challenging the tax demands aggregating to Rs. 1651.53 Cr. as at 30-09-2025. No change in status