| 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.lg.com/in/investorrelations/ |
| 1.2 |
Memorandum of Association and Articles of Association |
Yes |
|
https://www.lg.com/in/investorrelations/memorandum-of-association-and-articles-of-association/ |
| 1.3 |
Brief profile of board of directors including directorship and full time positions in body corporates |
Yes |
|
https://www.lg.com/in/investorrelations/committee/ |
| 2 |
Terms and conditions of appointment of independent directors |
Yes |
|
https://www.lg.com/content/dam/lge/in/migration/lginvestorrelations/IRPdf/CG/TAID/Term-of-appointment-of-Independent-Director.pdf |
| 3 |
Composition of various committees of board of directors |
Yes |
|
https://www.lg.com/in/investorrelations/committee/ |
| 4 |
Code of conduct of board of directors and senior management personnel |
Yes |
|
https://www.lg.com/in/investorrelations/code-and-policy/ |
| 5 |
Details of establishment of vigil mechanism or whistle blower policy |
Yes |
|
https://www.lg.com/in/investorrelations/code-and-policy/ |
| 6 |
Criteria of making payments to non-executive directors |
Yes |
|
https://www.lg.com/content/dam/lge/in/migration/lginvestorrelations/IRPdf/CG/Policy/Nomination-and-Remuneration-Policy-2.pdf |
| 7 |
Policy on dealing with related party transactions |
Yes |
|
https://www.lg.com/in/investorrelations/code-and-policy/ |
| 8 |
Policy for determining material subsidiaries |
Yes |
|
https://www.lg.com/in/investorrelations/code-and-policy/ |
| 9 |
Details of familiarization programmes imparted to independent directors |
Yes |
|
https://www.lg.com/content/dam/lge/in/migration/lginvestorrelations/IRPdf/CG/Policy/Familiarization-Programmes-for-Independent-Directors.pdf |
| 10 |
Contact information of the designated officials of the listed entity who are responsible for assisting and handling investor grievances |
Yes |
|
https://www.lg.com/in/investorrelations/contacts/ |
| 11 |
Email address for grievance redressal and other relevant details |
Yes |
|
https://www.lg.com/in/investorrelations/contacts/ |
| 12 |
Financial results |
Yes |
|
https://www.lg.com/in/investorrelations/quarterly-reports/ |
| 13 |
Shareholding pattern |
Yes |
|
https://www.lg.com/in/investorrelations/pdflinks-notices/ |
| 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://www.lg.com/in/investorrelations/quarterly-reports/ |
| 15.2 |
Audio or video recordings and transcripts of post earnings/quarterly calls |
Yes |
|
https://www.lg.com/in/investorrelations/quarterly-reports/ |
| 16 |
New name and the old name of the listed entity |
NA |
|
|
| 17 |
Advertisements as per regulation 47 (1) |
Yes |
|
https://www.lg.com/in/investorrelations/pdflinks-notices/ |
| 18 |
Credit rating or revision in credit rating obtained |
Yes |
|
https://www.lg.com/in/investorrelations/financial-rating/ |
| 19 |
Separate audited financial statements of each subsidiary of the listed entity |
NA |
|
|
| 20 |
Secretarial compliance report |
NA |
|
|
| 21 |
Materiality policy as per regulation 30 (4) |
Yes |
|
https://www.lg.com/in/investorrelations/code-and-policy/ |
| 22 |
Disclosure of contact details of KMP who are authorized for the purpose of determining materiality as required under regulation 30(5) |
Yes |
|
https://www.lg.com/content/dam/lge/in/migration/lginvestorrelations/IRPdf/Update-in-the-list-of-authorized-persons-for-determing-materiality-of-events-or-information-dated-14-11-2025.pdf |
| 23 |
Disclosures under regulation 30(8) |
Yes |
|
https://www.lg.com/content/dam/lge/in/migration/lginvestorrelations/IRPdf/Update-in-the-list-of-authorized-persons-for-determing-materiality-of-events-or-information-dated-14-11-2025.pdf |
| 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://www.lg.com/in/investorrelations/code-and-policy/ |
| 26.1 |
Annual return as provided under section 92 of the Companies Act 2013 |
Yes |
|
https://www.lg.com/in/investorrelations/annual-return/ |
| 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://www.lg.com/in/investorrelations/disclosure-under-regulation-46-of-SEBI-LODR-regulation/ |
| 28 |
Compliance with regulation 46(3) with respect to accuracy of disclosures on the website and timely updation |
Yes |
|
https://www.lg.com/in/investorrelations/disclosure-under-regulation-46-of-SEBI-LODR-regulation/ |
| 29 |
Disclosure of notes on website in terms of Listing Regulations explanatory |
Note for Sr. No. 20 - The Company was recently listed in the Stock Exchanges on 14 October, 2025 hence the first Secretarial Compliance Report is yet to be issued. |
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 |
30-Mar-2015
| The Income Tax Department passed an order dated February 12, 2016 computing our income for Assessment Year 2011-12 at Rs 4,510.15 million, alleging Transfer Pricing and Corporate Tax adjustments, against an income of Rs 2,850.57 million declared by our Company for the year. Our Company has filed an appeal dated February 26, 2016 before the Income Tax Appellate Tribunal (ITAT). Total disputed tax amount (including interest) is of Rs. 4,037.85 million. The Income Tax Appellate Tribunal (ITAT) has passed Order dated 15 October 2025. The Order is partly in favor of the Company and partly in favor of Income Tax Department. |
The Company has filed appeal to Allahabad High Court on 17-02-2026 |
| 2
| Income Tax Department |
26-Dec-2016
| The Income Tax Department, passed an order dated October 23, 2017 computing our income for Assessment Year 2012-13 at Rs. 6,881.89 million, alleging Transfer Pricing and Corporate Tax adjustments, against an income of Rs. 3,987.52 million declared by our Company for the year. Our Company has filed an appeal dated November 13, 2017 before the Income Tax Appellate Tribunal for a disputed tax amount (including interest) of Rs. 1,624.09 million. The Income Tax Appellate Tribunal (ITAT) has passed Order dated 15 October 2025. The Order is partly in favor of the Company and partly in favor of Income Tax Department. |
The Company has filed appeal to Delhi High Court on 20-02-2026 |
| 3
| Income Tax Department |
29-Dec-2017
| The Income Tax Department, passed an order dated October 29, 2018 computing our income for Assessment Year 2013-14 at Rs. 8,608.32 million, alleging Transfer Pricing and Corporate Tax adjustments, against an income of Rs. 5,713.54 million declared by our Company for the year. Our Company has filed an appeal dated November 22, 2018 before the Income Tax Appellate Tribunal for a disputed tax amount (including interest) of Rs. 1,573.38 million. The Income Tax Appellate Tribunal (ITAT) has passed Order dated 15 October 2025. The Order is partly in favor of the Company and partly in favor of Income Tax Department. |
The Company has filed appeal to Delhi High Court on 20-02-2026 |
| 4
| Income Tax Department |
26-Dec-2018
| The Income Tax Department, passed an order dated October 31, 2019 computing our income for Assessment Year 2014-15 at Rs. 11,588.06 million, alleging Transfer Pricing and Corporate Tax adjustments, against an income of Rs. 8,176.31 million declared by our Company for the year. Our Company has filed an appeal dated November 19, 2019 before the Income Tax Appellate Tribunal for a disputed tax amount (including interest) of Rs. 2,017.36 million. The Income Tax Appellate Tribunal (ITAT) has passed Order dated 15 October 2025. The Order is partly in favor of the Company and partly in favor of Income Tax Department. |
The Company has filed appeal to Delhi High Court on 20-02-2026 |
| 5
| Income Tax Department |
26-Mar-2025
| The Income Tax Department, passed a draft order under section 144C of the Income Tax Act, 1961 dated March 26, 2025 computing our income for Assessment Year 2022-23 at Rs. 20,080.16 million, alleging Transfer Pricing and Corporate Tax adjustments of Rs. 4138.74 Million, against an income of Rs. 15,941.42 million declared by our Company for the year. The Dispute Resolution Panel (DRP) has passed Order dated 29 December 2025, confirming Income Tax Department draft assessment order. Further DRP has also directed Transfer Pricing Officer (TPO) to re-compute TP adjustment as per DRP Directions. |
Considering DRP Order, the Assessing Officer has issued Final Assessment Order dated 23-02-2026, alleging Transfer Pricing and Corporate Tax adjustments, amounting to Rs. 3717.88 Million. Transfer Pricing disallowance of Rs. 1170.29 Million are covered under Advance Pricing Agreement and would become Nil. Our Company has filed an appeal dated 17-Mar-2026 before the Income Tax Appellate Tribunal for a disputed tax amount (including interest) of Rs.2,856.79 million. |
| 6
| Income Tax Department |
22-Mar-2026
| The Income Tax Department, passed a draft order under section 144C of the Income Tax Act, 1961 dated March 22, 2026 for Assessment Year 2023-24 alleging Transfer Pricing and Corporate Tax adjustments, amounting to Rs 5,728 Million. Transfer Pricing disallowance of Rs. 2,168.90 Million are covered under Advance Pricing Agreement and would become Nil. The Company will file its objections before the Dispute Resolution Panel. |
No change in status. |
| 7
| Income Tax Department |
09-Feb-2023
| The Income Tax Department, passed an order dated January 16, 2024 computing our income for Assessment Year 2005-06 at Rs. 3,108.39 million, alleging Transfer Pricing adjustments, against an income of Rs. 1,027.80 million declared by our Company for the year. Our Company has filed an appeal dated February 2, 2024 before the Income Tax Appellate Tribunal for a disputed tax amount (including interest) of Rs. 1,335.70 million. The Income Tax Appellate Tribunal (ITAT) has passed Order dated 15 October 2025. The Order is in favor of the Company and against Income Tax Department. The Income Tax Department has yet to file appeal to High Court (Rs. 1335.7 Million) |
No change in status. |
| 8
| Income Tax Department |
09-Feb-2023
| The Income Tax Department, passed an order dated January 21, 2024 computing our income for Assessment Year 2006-07 at Rs. 5,267.58 million, alleging Transfer Pricing adjustments, against an income of Rs. 3,132.58 million declared by our Company for the year. Our Company has filed an appeal dated February 5, 2024 before the Income Tax Appellate Tribunal for a disputed tax amount (including interest) of Rs. 1,150.98 million. The Income Tax Appellate Tribunal (ITAT) has passed Order dated 15 October 2025. The Order is in favor of the Company and against Income Tax Department. The Income Tax Department has yet to file appeal to High Court (Rs. 1150.98 Million) |
No change in status. |
| 9
| Income Tax Department |
25-Mar-2013
| The Office of Assistant Commissioner of Income Tax, Income Tax Department, Ministry of Finance, Government of India passed an order dated November 27, 2012 and rectification order dated January 24, 2013, computing our income for Assessment Year 2008-09 at ₹ 7,407.25 million against an income of ₹ 2,940.68 million declared by our Company for the year. Our Company filed an appeal before the Income Tax Appellate Tribunal and the Income Tax Appellate Tribunal pursuant to an order dated January 14, 2019 partly allowed our appeal (“Impugned Order”). Pursuant to the Impugned Order, the Office of the Additional Commissioner of Income Tax, Income Tax Department, Ministry of Finance, Government of India passed an order dated August 26, 2019 revising our assessed income to ₹ 3,620.86 million. Our Company had filed an appeal before the High Court of Judicature at Allahabad, Uttar Pradesh on January 13, 2023 against the Impugned Order. Total disputed tax amount (including interest) is of ₹ 1,569.78 million. |
No change in status. |
| 10
| Income Tax Department |
25-Mar-2013
| The Office of Assistant Commissioner of Income Tax, Income Tax Department, Ministry of Finance, Government of India passed an order dated February 6, 2014 computing our income for Assessment Year 2009-10 at ₹ 9,445.45 million against an income of ₹ 1,642.60 million declared by our Company for the year. Our Company filed an appeal before the Income Tax Appellate Tribunal and the Income Tax Appellate Tribunal pursuant to an order dated February 15, 2019 partly allowed our appeal (“Impugned Order”). Pursuant to the Impugned Order, the Office of the Additional Commissioner of Income Tax, Income Tax Department, Ministry of Finance, Government of India passed an order dated August 26, 2019 revising our assessed income to ₹ 2,393.12 million. Our Company filed an appeal before the High Court of Judicature at Allahabad, Uttar Pradesh on January 13, 2023 against the Impugned Order. Total disputed tax amount (including interest) is of ₹ 2,612.26 million. |
No change in status. |
| 11
| Income Tax Department |
31-Mar-2014
| The Office of Assistant Commissioner of Income Tax, Income Tax Department, Ministry of Finance, Government of India passed an order dated January 12, 2015 computing our income for Assessment Year 2010-11 at ₹ 18,304.83 million against an income of ₹ 3,835.35 million declared by our Company for the year. Our Company filed an appeal before the Income Tax Appellate Tribunal and the Income Tax Appellate Tribunal pursuant to an order dated August 16, 2022 partly allowed our appeal (“Impugned Order”). Our Company filed an appeal before the High Court of Judicature at Allahabad, Uttar Pradesh on January 13, 2023 against the Impugned Order. Total disputed tax amount (including interest) is ₹ 4,941.16 million. |
No change in status. |
| 12
| Income Tax Department |
31-Dec-2019
| The Assessment Unit, National Faceless Assessment Centre (NFAC), Income Tax Department, Ministry of Finance, Government of India passed an order dated April 4, 2021 computing our income for Assessment Year 2015-16 at ₹ 13,249.56 million against an income of ₹ 10,415.31 million declared by our Company for the year. Our Company has filed an appeal dated May 5, 2021 before the Income Tax Appellate Tribunal for a disputed tax amount (including interest) of ₹ 1,748.19 million. |
The tax litigations for the said year pertain to corporate tax and transfer pricing issues, with the transfer pricing issues which are covered under APA Agreement signed dated 05 January 2026 and would become Nil. |
| 13
| Income Tax Department |
30-Apr-2021
| The Income Tax Department, Ministry of Finance, Government of India pursuant to an order dated April 30, 2021 enhanced our income for Assessment Year 2016-17 by ₹ 2,676.68 million. Our Company has filed an appeal before the High Court of New Delhi at Delhi against the order dated April 30, 2021. |
The tax litigations for the said year pertain to corporate tax and transfer pricing issues, with the transfer pricing issues which are covered under APA Agreement signed dated 05 January 2026 and would become Nil. |
| 14
| Income Tax Department |
28-Sep-2021
| The Office of the Deputy Commissioner of Income Tax, Income Tax Department, Ministry of Finance, Government of India passed an order dated September 14, 2022 computing our income for Assessment Year 2017-18 at ₹ 20,611.93 million against an income of ₹ 18,184.38 million declared by our Company for the year. Our Company has filed an appeal dated October 11, 2022 before the Income Tax Appellate Tribunal for a disputed tax amount (including interest) of ₹ 1,433.83 million. |
The tax litigations for the said year pertain to corporate tax and transfer pricing issues, with the transfer pricing issues which are covered under APA Agreement signed dated 05 January 2026 and would become Nil. |
| 15
| Commissioner of Central Excise, Pune, Maharastra |
23-Feb-2011
| Commissioner of Central Excise and Service Tax, Pune – IV passed an order-in-original dated November 26, 2014 dropping two demands under rule 6 of CENVAT Credit Rules, 2004 of (a) ₹ 850.17 million on the clearance of ‘GSM mobile handset phones’ between February 2006 and September 2009, and (b) ₹ 722.63 million for clearance between October 2009 and February 2011, levied by Commissioner of Central Excise and Service Tax, Pune – IV against our Company. Aggrieved by the order-in-original dated November 26, 2014, Commissioner of Central Excise and Service Tax, Pune – IV filed an appeal on January 21, 2016 before the Customs, Excise and Service 355 Tax Appellate Tribunal Mumbai, Maharashtra, India. The Customs, Excise and Service Tax Appellate Tribunal Mumbai, Maharashtra, India pursuant to its order dated August 29, 2019 set aside the order-in-original dated November 26, 2014 and remanded the matter to the original authority, i.e., Commissioner of Central Excise and Service Tax, Pune – IV to take a decision afresh. |
No Change in Status |
| 16
| Comissioner, Central Excise, Noida, Uttar Pradesh |
09-May-2011
| Commissioner of Central Excise and Service Tax, Noida passed an order-in-original dated July 13, 2012 pursuant to an investigation conducted by the Anti Evasion Unit of Noida Commissionerate on November 18, 2010 in connection with service tax credit claimed by our Company on common services used for manufacturing and trading activities aggregating to ₹ 1,042.60 million (including penalty). Our company filed an appeal dated October 16, 2012 before the Customs, Central Excise and Service Tax Appellate Tribunal, Allahabad against the order-in-original. The Customs, Central Excise and Service Tax Appellate Tribunal, Allahabad pursuant to its order dated January 23, 2017 decided the appeal in the favour of our Company. The Commissioner, Central Excise and Service Tax, Noida, has on September 4, 2017 filed an appeal before the High Court of Judicature, Allahabad against the order dated January 23, 2017. As on the date, the dispute amount (including penalty and excluding interest) is ₹ 1,032.60 million. |
No Change in Status |
| 17
| Dy. Director, DGGI, New Delhi |
27-Sep-2023
| Our Company received a show cause notice dated September 27, 2023 from Additional Director, the Directorate General of Goods and Service Tax Intelligence, Delhi Zonal Unit, New Delhi, Delhi, India under section 73(1) of the Central Goods and Services Tax Act, 2017 pursuant to an investigation conducted in relation to reverse charge mechanism on secondment/deployment of employees by overseas group entity in the Indian group entity, alleging that our Company received ‘Manpower Supply Service’ from LG Electronics Inc. in respect of expatriate employees and accordingly proposed demand of Integrated Goods and Service Tax on reverse charge basis and interest and penalty. Our Company submitted a reply to the show cause notice on October 27, 2023 subsequent to which, the Additional Commissioner Central Goods and Services Tax and Central Excise passed an order-in-original dated December 28, 2023 imposing Integrated Goods and Services Tax and penalty aggregating to ₹ 1,410.19 million excluding interest, on our Company. Our Company has filed a writ petition on February 26, 2024 before the High Court of Judicature at Allahabad, Uttar Pradesh, India praying for stay of the order dated December 28, 2023. Demand Stay by High Court vide order dated February 20, 2024. |
No Change in Status |
| 18
| Commissioner Custom, Nhava Sheva |
28-Feb-2024
| Signage Monitor Part's shipment (Monitor Signage) cleared with Notification No 24/2005 benefit Basic Customs Duty paid: Nil, Customs view Signage part(8524,8529) can not avail ITA benefit. 1. Reply for SCN submitted to Nhava sheva Custom July 2024. 2. CBIC Board has assigned the case to Commissioner (Adjudication) Ballard Estate as adjudicating authority of case. 3. Personal Hearing on January 9, 2026 5. OIO has been issued by Customs on dated January 29, 2026. 6. Duty demand is as per below a. Differential duty - ₹31,69,58,686/- b . Redemption fine -₹ 15,00,00,000/- (Section 125 (I)) c. Penalty -- ₹ 31,69,58,686/- ( Section 114A) d. Penalty - ₹ 15,00,00,000/- ( Section 114AA) Total Amount is ₹ 93,39,17,372/- 7. The Company has already deposited ₹4,88,42,522/- (including interest amount of ₹59,46,210/- ) during investigation period. |
No Change in Status |
| 19
| Commissioner Custom, Nhava Sheva |
31-Jul-2025
| 1. New Delhi Customs has conducted Onsite post clearance audit for import for past five year (2020-2024) 2. Audit was conducted from March 19, 2025 to April 15, 2025. 3. Audit team has forwarded their report to Nhava Sheva Customs. 4. Nhava Sheva Customs has issued SCN to Company on July 31, 2025. 5.The Company has submitted extension request letter to customs for submission of reply to SCN. 6. Total duty demand - ₹ 4241.58 million. |
No Change in Status |