Integrated Filing-Governance



General information about company

Scrip Code 511473
NSE Symbol INDBANK
MSEI Symbol NOTLISTED
ISIN INE841801017
Name of the entity Indbank Merchant Banking Services 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 The company has not made any recent investments in unquoted shares.Howeve, the company had invested in unquoted shares prior to theyear2000, amounting to Rs.759.48 lakhs. The full amount has been provided for, in the company's books.
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 The Company has not paid any penalty for the quarter ended 31.03.2026
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? 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 No such loans was given by the Company
Risk management committee No
Market Capitalisation as per immediate previous Financial Year Any other
Is SCORE ID Available ? Yes
SCORE Registration ID i00050
Reason For No SCORE ID
Type of Submission Original
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 The Company does not have a regular Chair and as per the Company's Articles of Association,the director nominated by the Holding Entity shall be appointed as the chair of the Board and Genera lMeetings.Accordingly, Shri Ashutosh Choudhury, Director, who was nominated by Indian Bank (the Holding Entity), has been elected to chair the Meetings. Therefore, he is marked as Chairman of the Board of Directors.
Whether the listed entity has a Regular Chairperson No
Whether Chairperson is related to MD or CEO No 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. Ashutosh Choudhury 09245804 Non-Executive - Nominee Director Chairperson 04-Sep-1975 No Active NA 20-Jun-2024 20-Jun-2024 21 2 0 1 0
2 Mr. Vaijinath Gavarshetty 08502484 Non-Executive - Independent Director Not Applicable 18-Jun-1958 No Active NA 19-Jul-2019 19-Sep-2024 18 2 2 1 1
3 Mr. V Haribabu 09523733 Executive - Nominee Director Not Applicable 20-Jul-1967 No Active NA 28-Feb-2022 28-Feb-2022 49 2 0 2 0
4 Mr. Sunil Jain 09665264 Non-Executive - Nominee Director Not Applicable 13-Dec-1972 No Active NA 22-Jul-2022 22-Jul-2022 44 2 0 3 0
5 Mr. Devinder Kumar Singla 01430327 Non-Executive - Independent Director Not Applicable 05-Aug-1965 No Active NA 22-Mar-2024 22-Mar-2024 24 1 1 1 0
6 Mr. V.A. Prasanth 07583586 Non-Executive - Independent Director Not Applicable 12-Mar-1959 No Active NA 17-Aug-2024 17-Aug-2024 19 1 1 1 0
7 Mrs. Padma R 09112490 Non-Executive - Independent Director Not Applicable 04-May-1957 No Active NA 17-Aug-2024 17-Aug-2024 19 2 2 2 2



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 08502484 Vaijinath Gavarshetty Non-Executive - Independent Director Chairperson 21-Oct-2024
2 09665264 Sunil Jain Non-Executive - Nominee Director Member 22-Jul-2022
3 01430327 Devinder Kumar Singla Non-Executive - Independent Director Member 22-Mar-2024
4 07583586 V.A. Prasanth Non-Executive - Independent Director Member 17-Aug-2024
5 09112490 Padma R Non-Executive - Independent Director Member 17-Aug-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 01430327 Devinder Kumar Singla Non-Executive - Independent Director Chairperson 21-Oct-2024
2 08502484 Vaijinath Gavarshetty Non-Executive - Independent Director Member 19-Jul-2019
3 09665264 Sunil Jain Non-Executive - Nominee Director Member 22-Jul-2022
4 07583586 V.A. Prasanth Non-Executive - Independent Director Member 17-Aug-2024
5 09112490 Padma R Non-Executive - Independent Director Member 17-Aug-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 09112490 Padma R Non-Executive - Independent Director Chairperson 21-Oct-2024
2 09523733 V Haribabu Executive - Nominee Director Member 28-Feb-2022
3 09665264 Sunil Jain Non-Executive - Nominee Director Member 22-Jul-2022



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 13-Oct-2025 Yes 7 7 4
2 05-Dec-2025 Yes 7 7 4
3 14-Jan-2026 39 Yes 7 5 3
4 18-Mar-2026 62 Yes 7 7 4



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 13-Oct-2025 Yes 5 5 4 0
2 Audit Committee 31-Dec-2025 78 Yes 5 4 4 0
3 Audit Committee 14-Jan-2026 13 Yes 5 4 3 0
4 Audit Committee 18-Mar-2026 62 Yes 5 5 4 0
5 Stakeholders Relationship Committee 23-Oct-2025 Yes 3 2 1 0
6 Stakeholders Relationship Committee 25-Nov-2025 32 Yes 3 3 1 0
7 Stakeholders Relationship Committee 05-Dec-2025 9 Yes 3 3 1 0
8 Stakeholders Relationship Committee 24-Dec-2025 18 Yes 3 3 1 0
9 Stakeholders Relationship Committee 07-Jan-2026 13 Yes 3 3 1 0
10 Stakeholders Relationship Committee 29-Jan-2026 21 Yes 3 3 1 0
11 Stakeholders Relationship Committee 19-Feb-2026 20 Yes 3 3 1 0
12 Stakeholders Relationship Committee 16-Mar-2026 24 Yes 3 3 1 0
13 Stakeholders Relationship Committee 30-Mar-2026 13 Yes 3 3 1 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:



Annexure 1

Sr Subject Compliance status
1 Name of signatory CHITRA MA
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 www.indbankonline.com
1.2 Memorandum of Association and Articles of Association Yes https://www.indbankonline.com/index.php/governance/
1.3 Brief profile of board of directors including directorship and full time positions in body corporates Yes www.indbankonline.com
2 Terms and conditions of appointment of independent directors Yes www.indbankonline.com
3 Composition of various committees of board of directors Yes www.indbankonline.com
4 Code of conduct of board of directors and senior management personnel Yes www.indbankonline.com
5 Details of establishment of vigil mechanism or whistle blower policy Yes www.indbankonline.com
6 Criteria of making payments to non-executive directors NA
7 Policy on dealing with related party transactions Yes www.indbankonline.com
8 Policy for determining material subsidiaries NA
9 Details of familiarization programmes imparted to independent directors Yes www.indbankonline.com
10 Contact information of the designated officials of the listed entity who are responsible for assisting and handling investor grievances Yes www.indbankonline.com
11 Email address for grievance redressal and other relevant details Yes www.indbankonline.com
12 Financial results Yes https://www.indbankonline.com/index.php/governance/
13 Shareholding pattern Yes https://www.indbankonline.com/index.php/governance/
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 NA
15.2 Audio or video recordings and transcripts of post earnings/quarterly calls NA
16 New name and the old name of the listed entity NA
17 Advertisements as per regulation 47 (1) Yes https://www.indbankonline.com/index.php/governance/
18 Credit rating or revision in credit rating obtained NA
19 Separate audited financial statements of each subsidiary of the listed entity NA
20 Secretarial compliance report Yes https://www.indbankonline.com/index.php/governance/
21 Materiality policy as per regulation 30 (4) Yes www.indbankonline.com
22 Disclosure of contact details of KMP who are authorized for the purpose of determining materiality as required under regulation 30(5) Yes www.indbankonline.com
23 Disclosures under regulation 30(8) Yes https://www.indbankonline.com/index.php/governance/
24 Statements of deviation(s) or variations(s) as specified in regulation 32 NA
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://www.indbankonline.com/index.php/governance/
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.indbankonline.com/index.php/governance/
28 Compliance with regulation 46(3) with respect to accuracy of disclosures on the website and timely updation Yes https://www.indbankonline.com/index.php/governance/
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) 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) 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) NA
36 Alternate Director to Independent Director 25(1) Yes
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) 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) 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



Annexure II
1 Name of signatory CHITRA MA
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 CHITRA MA
Designation of person Company Secretary and Compliance Officer
Place Chennai
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 1
No. of investor complaints disposed off during the Quarter 1
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
1 Income Tax act, 1961 30-Apr-1999 During the financial year 1995-96, the company has written off Rs.10,86,54,376.89 as irrecoverable in respect of monies lent by the company in the ordinary course of business in respect of certain 13 Intercorporate Deposit accounts. The amounts written off has been debited to the profit & loss account - appropriations under the Head “Provisions for Non-performing Assets” in the published accounts for the year 1995-96. In the notes on accounts under Schedule M under Note – 4, it was disclosed that “In accordance with the Prudential Norms prescribed by the Reserve Bank of India, provision against the Non Performing assets has been in the accounts and the same has been reduced from the current assets”. The appropriations forms part of the Profit & Loss account and the accounts has to be read along with the schedules. The same was not allowed by the assessing officer vide assessment order dated 25.03.1999 and the Company has gone on appeal further with CIT (Appeals) and CIT (Appeals) vide its order dated 28.04.2010 upheld the appeal by the Company and allowed the provision of non-performing assets amounting to Rs.108654376.89.. Aggrieved by this the department went on an appeal with Income Tax Appellate Tribunal (ITAT) and ITAT vide its order dated 03.11.2010 dismissed the appeal of the department and upheld the order of CIT(A) appeals. The Department filed appeal before the High Court Madras. TCA 193 of 2011. The case came up for hearing on 26.03.2025 before the Hourable High Court. The following are the Substantial Questions of law involved in the Appeal. 1. Whether in the facts and circumstances of the case, the Income Tax Appellate Tribunal was right in confirming the order of the Commissioner of Income Tax (Appeals) deleting the disallowance of Rs. 10,86,54,376.89 being provision for non-performing assets? 2. Whether on the facts and in the circumstances of the case, the Income Tax Appellate Tribunal was right in applying the decision of the Supreme Court in the case of Vijay Bank Vs. CIT (323 ITR 166) wherein it was held that even if the individual debtor’s account had not been written off, it was enough if the amount was debited to the Profit & Loss account and the current assets were reduced by the amount of bad debts whereas in the assessee’s case, the assessee had not debited the amount to the Profit & Loss Account but had debited the same only in the Profit & Loss Appropriation Account? After hearing both the sides, the Hon’ble Bench has set aside the orders of the lower authorities on this issue and remitted the issue back to the Jurisdictional Assessing Officer for fresh consideration in the light of the tests laid down by the Hon’ble Supreme Court in Vijaya Bank Vs CIT dated 15.04.2010 reported in 323 ITR 166 more particularly para No 7 of the judgment. The key point of dispute was the disallowance of 1086.54 lakhs claimed as a provision for Non-Performing Assets (NPAs). The Assessing Officer had treated it as a mere provision and not a valid write-off of bad debt. Subsequently, the matter travelled through the appellate hierarchy, and the Income Tax Appellate Tribunal (ITAT), Chennai Bench, vide its order dated 03.11.2010 ultimately deleted the disallowance in favour of the Company. Being aggrieved, the Revenue appealed against this decision before the Hon'ble Madras High Court in T.C.A. No. 193 of 2011. The High Court, in its judgment dated 26.03.2025, has set aside the ITAT order and remitted the entire case back to the Original Authority to redo the exercise afresh and pass a fresh order. Accordingly the department has issued an Assessment order dated 16.12.2025 raised a demand of Rs.792.44 lakhs including interest and have given an option for the Company to appeal against the order. In the latest assessment order dated 16.12.2025 issued by the department there were mistakes apparent on record which needs to be rectified and if rectified the demand of Rs.792.44 lakhs would result in a refund of Rs.0.74 lakhs. Subsequently on 06.02.2026, the company has formally filed a rectification request and also replied to penalty proceedings on 18.02.2026 before the Assessing Officer for correcting the mistakes and issue a fresh order. The Company has also filed an appeal with the Joint Commissioner of Appeals against the order of the Assessment Officer on 14.01.2026. The Income Tax Department has issued a Rectification order U/s 154 of the Act for AY 1996-97 stating that there is Nil demand for the AY 1996-97.