Integrated Filing-Governance



General information about company

Scrip Code 544258
NSE Symbol WCIL
MSEI Symbol NOTLISTED
ISIN INE0CJF01024
Name of the entity WESTERN CARRIERS (INDIA) 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? No
Reason For Part C Of Annexure I Disclosure Of Acquisition Of Shares OrVotingRightsInUnlistedCompaniesIsNotApplicableToTheEntity There is no acquisition of shares or voting rights in the unlisted companies during the quarter ended March 31, 2026 by the 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? No
Reason For Part D Of Annexure I Disclosure Of Imposition Of Fine Or Penalty Is Not Applicable To The Entity No fines or penalties have been levied to the company for the quarter ended March 31, 2026.
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? No
Reason For Part E Of Annexure I Disclosure Of Updates To Ongoing Tax Litigations Or Disputes Is Not Applicable To The Entity There are no on going tax litigations or disputes which exceeds the materiality threshold for the quarter ended March 31, 2026.
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 committee No
Market Capitalisation as per immediate previous Financial Year Top 2000 listed entities
Is SCORE ID Available ? Yes
SCORE Registration ID comw00177
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 Rajni Mishra was appointed as the Additional Independent Director on August 31, 2022 and regularised pursuant to shareholders' resolution dated September 30, 2022. Her period and term is five years with effect from September 30, 2022 to September 29, 2027. Mr. Sunil Duggal was appointed as the Additional Director (Non- Executive Independent Director) of the company with effect from February 13, 2026. Mr. Bipradas Bhattacharjee has completed his second term as Independent Director of the Company with effect from the end of the day on 25th February, 2026 and subsequent to such completion of tenure, he ceased to be the Director of the Company with effect from 26th February, 2026. For Mr. Bipradas Bhattacharjee in the coloumn whether the Special Resolution was passed under Reg 17(1A) of Listing Regulations- we have selected No as the while selecting NA option the sheet is not validating. As his date of birth is April 01, 1951 and tenure of his 2nd term of appointment as an Independent Director was completed on 25th February, 2026 and subsequent to such completion of his tenure, he ceased to be the Director of the Company with effect from 26th February, 2026. As he attained the age of 75 years post completion of his 2nd term of his appointment in the Company. As per regulation 17(1A) of SEBI LODR, no Non-executive Director who has attained the age of seventy-five years can continue the directorship unless a special resolution is passed to that effect justifying the appointment of such person. Since, he ceased to be the Independent Director of the Company before attaining the age of 75 years, hence there is no requirement to pass a special resolution in this regards. Further, we have entered '0' in both number of membership and chairmanship held by him in listed entities, as he holds the membership and chairmanship in our company only and as on 31st March 2026, he does not hold any position in the Company.
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. RAJENDRA SETHIA 00267974 Executive Director Chairperson related to Promoter MD 30-May-1949 No Active NA 23-Mar-2011 01-Apr-2024 1 0 1 0
2 Mr. KANISHKA SETHIA 00267232 Executive Director Not Applicable CEO 18-Dec-1976 No Active NA 23-Mar-2011 01-Apr-2024 2 0 1 0
3 Mrs. SUSHILA SETHIA 00268016 Executive Director Not Applicable 06-Nov-1955 No Active NA 23-Mar-2011 01-Apr-2024 1 0 0 0
4 Mr. SUNIL MUNSHI 02749579 Non-Executive - Independent Director Not Applicable 22-Aug-1957 No Active NA 03-Sep-2018 03-Sep-2023 90 0 1 1 1
5 Mr. BIPRADAS BHATTACHARJEE 07450712 Non-Executive - Independent Director Not Applicable 01-Apr-1951 No Active No 26-Feb-2016 26-Feb-2021 26-Feb-2026 120 0 1 0 0 Tenure Completion
6 Mrs. RAJNI MISHRA 07706571 Non-Executive - Independent Director Not Applicable 01-Jan-1987 No Active NA 31-Aug-2022 30-Sep-2022 42 0 4 6 1
7 Mr. SUNIL DUGGAL 07291685 Non-Executive - Independent Director Not Applicable 14-Jul-1962 No Active NA 13-Feb-2026 13-Feb-2026 1.16 0 4 2 2



Annexure 1

II. Composition of Committees
Disclosure of notes on composition of committees explanatory Mrs. Rajni Mishra was appointed as the chairperson of the committee with effect from February 26, 2026...The Conpany has formed the Risk Management Committee but the same is not applicable to the Company. Company has also formed internal complaints committee, IPO Committee, Executive Committee and Independent Director Committee.



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 07450712 BIPRADAS BHATTACHARJEE Non-Executive - Independent Director Chairperson 26-Feb-2016 26-Feb-2026
2 00267232 KANISHKA SETHIA Executive Director Member 26-Feb-2016
3 02749579 SUNIL MUNSHI Non-Executive - Independent Director Member 03-Sep-2018
4 07706571 RAJNI MISHRA Non-Executive - Independent Director Chairperson 26-Dec-2022 Textual Information(1)
5 07291685 SUNIL DUGGAL Non-Executive - Independent Director Member 26-Feb-2026



Text Block
Textual Information(1) Mrs. Rajni Mishra was appointed as the chairperson of the committee with effect from February 26, 2026.



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 07450712 BIPRADAS BHATTACHARJEE Non-Executive - Independent Director Chairperson 26-Feb-2016 26-Feb-2026
2 02749579 SUNIL MUNSHI Non-Executive - Independent Director Chairperson 03-Sep-2018 Textual Information(1)
3 07706571 RAJNI MISHRA Non-Executive - Independent Director Member 21-Jan-2023
4 07291685 SUNIL DUGGAL Non-Executive - Independent Director Member 26-Feb-2026

Text Block
Textual Information(1) Mr. Sunil Munshi was appointed as the chairperson of the committee with effect from February 26, 2026.






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 07450712 BIPRADAS BHATTACHARJEE Non-Executive - Independent Director Chairperson 21-Jan-2023 26-Feb-2026
2 02749579 SUNIL MUNSHI Non-Executive - Independent Director Chairperson 21-Jan-2023 Textual Information(1)
3 00267974 RAJENDRA SETHIA Executive Director Member 21-Jan-2023
4 07706571 RAJNI MISHRA Non-Executive - Independent Director Member 26-Feb-2026



Text Block
Textual Information(1) Mr. Sunil Munshi was appointed as the chairperson of the committee with effect from February 26, 2026.



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 07706571 RAJNI MISHRA ID Chairperson 21-Jan-2023
2 00267232 KANISHKA SETHIA ED Member 21-Jan-2023
3 00267974 RAJENDRA SETHIA ED Member 07-Feb-2025



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 14-Nov-2025 Yes 6 6 3
2 16-Jan-2026 62 Yes 6 6 3
3 13-Feb-2026 27 Yes 6 6 3



Annexure 1
IV. Meeting of Committees
Disclosure of notes on meeting of committees explanatory The Conpany has formed the Risk Management Committee but the same is not applicable to the Company.
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 14-Nov-2025 Yes 4 4 3 0
2 Audit Committee 16-Jan-2026 62 Yes 4 4 3 0
3 Audit Committee 13-Feb-2026 27 Yes 4 4 3 0
4 Nomination and remuneration committee 13-Feb-2026 Yes 3 3 3 0
5 Stakeholders Relationship Committee 14-Nov-2025 Yes 3 3 2 0
6 Stakeholders Relationship Committee 13-Feb-2026 90 Yes 3 3 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) 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 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: This report will be placed before the Board in the forthcoming Board Meeting.



Annexure 1
Sr Subject Compliance status
1 Name of signatory SAPNA KOCHAR
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://western-carriers.com/sebi-regulations.php
1.2 Memorandum of Association and Articles of Association Yes https://western-carriers.com/sebi-regulations.php
1.3 Brief profile of board of directors including directorship and full time positions in body corporates Yes https://western-carriers.com/sebi-regulations.php
2 Terms and conditions of appointment of independent directors Yes https://western-carriers.com/sebi-regulations.php
3 Composition of various committees of board of directors Yes https://western-carriers.com/sebi-regulations.php
4 Code of conduct of board of directors and senior management personnel Yes https://western-carriers.com/sebi-regulations.php
5 Details of establishment of vigil mechanism or whistle blower policy Yes https://western-carriers.com/sebi-regulations.php
6 Criteria of making payments to non-executive directors Yes https://western-carriers.com/sebi-regulations.php
7 Policy on dealing with related party transactions Yes https://western-carriers.com/sebi-regulations.php
8 Policy for determining material subsidiaries Yes https://western-carriers.com/sebi-regulations.php
9 Details of familiarization programmes imparted to independent directors Yes https://western-carriers.com/sebi-regulations.php
10 Contact information of the designated officials of the listed entity who are responsible for assisting and handling investor grievances Yes https://western-carriers.com/sebi-regulations.php
11 Email address for grievance redressal and other relevant details Yes https://western-carriers.com/sebi-regulations.php
12 Financial results Yes https://western-carriers.com/sebi-regulations.php
13 Shareholding pattern Yes https://western-carriers.com/sebi-regulations.php
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://western-carriers.com/sebi-regulations.php
15.2 Audio or video recordings and transcripts of post earnings/quarterly calls Yes https://western-carriers.com/sebi-regulations.php
16 New name and the old name of the listed entity NA
17 Advertisements as per regulation 47 (1) Yes https://western-carriers.com/sebi-regulations.php
18 Credit rating or revision in credit rating obtained Yes https://western-carriers.com/sebi-regulations.php
19 Separate audited financial statements of each subsidiary of the listed entity NA
20 Secretarial compliance report Yes https://western-carriers.com/sebi-regulations.php
21 Materiality policy as per regulation 30 (4) Yes https://western-carriers.com/sebi-regulations.php
22 Disclosure of contact details of KMP who are authorized for the purpose of determining materiality as required under regulation 30(5) Yes https://western-carriers.com/sebi-regulations.php
23 Disclosures under regulation 30(8) Yes https://western-carriers.com/sebi-regulations.php
24 Statements of deviation(s) or variations(s) as specified in regulation 32 Yes https://western-carriers.com/sebi-regulations.php
25 Dividend distribution policy as specified in regulation 43A (1) NA
26.1 Annual return as provided under section 92 of the Companies Act 2013 Yes https://western-carriers.com/sebi-regulations.php
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://western-carriers.com/sebi-regulations.php
28 Compliance with regulation 46(3) with respect to accuracy of disclosures on the website and timely updation Yes https://western-carriers.com/sebi-regulations.php
29 Disclosure of notes on website in terms of Listing Regulations explanatory 1. Dividend Distribution Policy is not applicable to our company; but the company has adopted the policy and uploaded the same on the Company's website.


Text Block
Textual Information(1) 1. Dividend Distribution Policy is not applicable to our company; but the company has adopted the policy and uploaded the same on the Company's website.



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) NA
26 Meeting of Risk Management Committee 21(3A) NA
27 Quorum of Risk Management Committee meeting 21(3B) NA
28 Gap between the meetings of the Risk Management Committee 21(3C) NA
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) NA
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) NA
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) Yes
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) NA
43 Confirmation with respect to appointment of Independent Directors who resigned from the listed entity 25(11) Yes
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) Yes
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 NA
Any other information to be provided Textual Information(1)



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Textual Information(1) The Company does not have any subsidiary as on March 31, 2026.



Annexure II
1 Name of signatory SAPNA KOCHAR
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 0 214332898.62
Promoter Group or any other entity controlled by them 0 0
Directors (including relatives) or any other entity controlled by them 0 0
KMPs or any other entity controlled by them 0 0
(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 NA 0 0
Promoter Group or any other entity controlled by them NA 0 0
Directors (including relatives) or any other entity controlled by them NA 0 0
KMPs or any other entity controlled by them NA 0 0
(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 NA 0 0
Promoter Group or any other entity controlled by them NA 0 0
Directors (including relatives) or any other entity controlled by them NA 0 0
KMPs or any other entity controlled by them NA 0 0
(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. Yes
Name KANISHKA SETHIA
Designation CEO
Place KOLKATA
Date 28-Apr-2026



Signatory Details
Name of signatory SAPNA KOCHAR
Designation of person Company Secretary and Compliance Officer
Place KOLKATA
Date 28-Apr-2026


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


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


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


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