Integrated Filing-Governance



General information about company

Scrip Code 500238
NSE Symbol WHIRLPOOL
MSEI Symbol NOTLISTED
ISIN INE716A01013
Name of the entity Whirlpool of 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? 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 Not Applicable on entity
Risk management committee Yes
Market Capitalisation as per immediate previous Financial Year Top 500 listed entities
Is SCORE ID Available ? Yes
SCORE Registration ID COMW00038
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 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. Arvind Uppal 00104992 Non-Executive - Independent Director Chairperson 19-Jun-1962 No Active NA 27-Jan-2005 17-Aug-2021 254 4 3 6 4
2 Mr. Anil Berera 00306485 Non-Executive - Non Independent Director Not Applicable 29-Dec-1959 No Active NA 03-Nov-2011 01-Jan-2020 172 1 0 4 2
3 Ms. Harita Gupta 01719806 Non-Executive - Independent Director Not Applicable 05-Jun-1962 No Active NA 01-Feb-2024 01-Feb-2024 26 3 3 8 0
4 Mr. Pradeep Jyoti Banerjee 02985965 Non-Executive - Independent Director Not Applicable 19-Oct-1958 No Active NA 19-Jun-2019 19-Jun-2024 81 4 4 5 1
5 Mr. Rahul Bhatnagar 07268064 Non-Executive - Independent Director Not Applicable 29-Mar-1958 No Active NA 19-Jun-2019 19-Jun-2024 81 5 5 6 5
6 Mr. Narasimhan Eswar 08065594 Executive Director Not Applicable MD 17-Aug-1969 No Active NA 04-Apr-2023 04-Apr-2023 36 1 0 0 0
7 Mr. Anuj Lall 09308110 Executive Director Not Applicable 08-Feb-1968 No Active NA 01-Sep-2024 01-Sep-2024 19 1 0 0 0



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 07268064 Rahul Bhatnagar Non-Executive - Independent Director Chairperson 19-Jun-2019
2 00104992 Arvind Uppal Non-Executive - Independent Director Member 02-Feb-2018
3 00306485 Anil Berera Non-Executive - Non Independent Director Member 01-Nov-2022
4 01719806 Harita Gupta Non-Executive - Independent Director Member 01-Feb-2024
5 02985965 Pradeep Jyoti Banerjee Non-Executive - Independent Director Member 19-Jun-2019



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 02985965 Pradeep Jyoti Banerjee Non-Executive - Independent Director Chairperson 19-Jun-2019
2 00104992 Arvind Uppal Non-Executive - Independent Director Member 31-Jan-2014
3 00306485 Anil Berera Non-Executive - Non Independent Director Member 07-Feb-2020
4 07268064 Rahul Bhatnagar Non-Executive - Independent Director Member 19-Jun-2019
5 01719806 Harita Gupta Non-Executive - Independent Director Member 01-Feb-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 00104992 Arvind Uppal Non-Executive - Independent Director Chairperson 27-Apr-2005
2 02985965 Pradeep Jyoti Banerjee Non-Executive - Independent Director Member 19-Jun-2019
3 00306485 Anil Berera Non-Executive - Non Independent Director Member 02-Feb-2012
4 01719806 Harita Gupta Non-Executive - Independent Director Member 01-Feb-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 08065594 Narasimhan Eswar ED Chairperson 04-Apr-2023
2 00104992 Arvind Uppal ID Member 17-Aug-2021
3 09308110 Anuj Lall ED Member 01-Sep-2024
4 00000000 Aditya Jain CFO Member 01-Sep-2020 Textual Information(1)



Text Block
Textual Information(1) Mr. Aditya Jain, Chief Financial Officer of the Company is a Member in the Committee.



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 16-Oct-2025 Yes 7 7 4
2 04-Nov-2025 18 Yes 7 7 4
3 02-Jan-2026 58 Yes 7 7 4
4 06-Feb-2026 34 Yes 7 7 4
5 23-Mar-2026 44 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 08-Oct-2025 Yes 5 3 2 0
2 Audit Committee 16-Oct-2025 7 Yes 5 5 4 0
3 Audit Committee 04-Nov-2025 18 Yes 5 5 4 0
4 Audit Committee 06-Feb-2026 93 Yes 5 5 4 0
5 Nomination and remuneration committee 08-Oct-2025 Yes 5 4 3 0
6 Nomination and remuneration committee 02-Jan-2026 85 Yes 5 5 4 0
7 Nomination and remuneration committee 06-Feb-2026 34 Yes 5 5 4 0
8 Nomination and remuneration committee 23-Mar-2026 44 Yes 5 5 4 0
9 Stakeholders Relationship Committee 04-Nov-2025 Yes 4 3 2 0
10 Stakeholders Relationship Committee 06-Feb-2026 93 Yes 4 4 3 0
11 Risk Management Committee 27-Nov-2025 Yes 3 2 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) 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 Ms. Sweta Srivastava
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://corporate.whirlpool.in/
1.2 Memorandum of Association and Articles of Association Yes https://corporate.whirlpool.in/wp-content/uploads/2026/01/WOIL-MOA_AOA.pdf
1.3 Brief profile of board of directors including directorship and full time positions in body corporates Yes https://corporate.whirlpool.in/corporate-governance/
2 Terms and conditions of appointment of independent directors Yes https://corporate.whirlpool.in/wp-content/uploads/2024/02/ID-Appointment-Letter-Template.pdf
3 Composition of various committees of board of directors Yes https://corporate.whirlpool.in/corporate-governance/
4 Code of conduct of board of directors and senior management personnel Yes https://corporate.whirlpool.in/code-of-conduct
5 Details of establishment of vigil mechanism or whistle blower policy Yes https://corporate.whirlpool.in/whistle-blower-policy
6 Criteria of making payments to non-executive directors Yes https://corporate.whirlpool.in/remuneration
7 Policy on dealing with related party transactions Yes https://corporate.whirlpool.in/dealing-with-related-party-transaction
8 Policy for determining material subsidiaries Yes https://corporate.whirlpool.in/policy-for-determining-material-subsidiaries
9 Details of familiarization programmes imparted to independent directors Yes https://corporate.whirlpool.in/familiarisation-program
10 Contact information of the designated officials of the listed entity who are responsible for assisting and handling investor grievances Yes https://corporate.whirlpool.in/investors/
11 Email address for grievance redressal and other relevant details Yes https://corporate.whirlpool.in/investors/
12 Financial results Yes https://corporate.whirlpool.in/financial-information/
13 Shareholding pattern Yes https://corporate.whirlpool.in/corporate-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 Yes https://corporate.whirlpool.in/financial-information/
15.2 Audio or video recordings and transcripts of post earnings/quarterly calls Yes https://corporate.whirlpool.in/financial-information/
16 New name and the old name of the listed entity NA
17 Advertisements as per regulation 47 (1) Yes https://corporate.whirlpool.in/corporate-governance/
18 Credit rating or revision in credit rating obtained NA
19 Separate audited financial statements of each subsidiary of the listed entity Yes https://corporate.whirlpool.in/auditors-report-and-financial-statements
20 Secretarial compliance report Yes https://corporate.whirlpool.in/24a-report
21 Materiality policy as per regulation 30 (4) Yes https://corporate.whirlpool.in/materiality-policy-whirlpool-of-india-limited
22 Disclosure of contact details of KMP who are authorized for the purpose of determining materiality as required under regulation 30(5) Yes https://corporate.whirlpool.in/kmp-authorised-for-the-purpose-of-determining-the-materiality-of-any-event-or-transaction
23 Disclosures under regulation 30(8) Yes https://corporate.whirlpool.in/corporate-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) Yes https://corporate.whirlpool.in/dividend-distribution-policy
26.1 Annual return as provided under section 92 of the Companies Act 2013 Yes https://corporate.whirlpool.in/wp-content/uploads/2026/01/AC0360390_signed-1.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://corporate.whirlpool.in/reg-46-of-sebi-lodr/
28 Compliance with regulation 46(3) with respect to accuracy of disclosures on the website and timely updation Yes https://corporate.whirlpool.in/reg-46-of-sebi-lodr/
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) 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) Yes
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) Yes
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 Yes
Any other information to be provided



Annexure II
1 Name of signatory Ms. Sweta Srivatsava
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 Ms. Sweta Srivastava
Designation of person Company Secretary and Compliance Officer
Place Gurugram
Date 11-Apr-2026


Investor Grievance Details
No. of investor complaints pending at the beginning of Quarter 1
No. of investor complaints received during the Quarter 1
No. of investor complaints disposed off during the Quarter 2
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
1 Elica PB Whirlpool Kitchen Appliances Private Limited 10-Mar-2026 96.8200 3.1800 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 Commissioner CGST (Appeal) Meerut The Company is in receipt of order dated December 30, 2025 received on February 07, 2026, in which a penalty of INR 3,82,648/- has been levied for mismatch of amount in E-Way Bill and ITC for F.Y. 2020-21 07-Feb-2026 Same as column F There is no material impact of the same on financial, operations or other activities of the Company. The Company is in process of evaluating the matter and will take appropriate action.
2 Assistant Commissioner, Circle-IV, Audit-I Commissionerate, Pune The company is in recipt of Audit Memo dated February 28, 2026 from Audit-I Commissionerate, Pune leving a penalty of INR 18,484/- and interest of INR 1,05,723/- for Audit Observations w.r.t. ITC mismatch and RCM liability pertaining to F.Y. 2020-21 to 2022-23 28-Feb-2026 Same as column F There is no material impact of the same on financial, operations or other activities of the Company. The Company is in process of evaluating the matter and will take appropriate action.
3 OFFICE OF THE ASSISTANT COMMISSIONER OF CENTRAL TAX, GUNTUR CIRCLE The company received the audit report dated January 06, 2026 leving a penalty of INR 65,369/- and interest of INR 3,82,262/- for irregular availment of ITC for the FYs from 2020-21 to 2023-24 . 06-Jan-2026 Same as column F There is no material impact of the same on financial, operations or other activities of the Company. The Company is in process of evaluating the matter and will take appropriate action.
4 Office of the Deputy Commissioner, Central Tax, Audit Circle, Ranchi The Company is in receipt of GST audit report in r/o audit of unit carried out leaving a penalty of INR 18,911/- and interest of INR 79,451 for Avaliment and utilization of ineligible ITC for the FY 2020-21 and 2023-24 24-Feb-2026 Same as column F There is no material impact of the same on financial, operations or other activities of the Company. The Company is in process of evaluating the matter and will take appropriate action.
5 Office of the Commissioner of Customs & Central Tax-HYDERABAD The Company is in reciept of order in appeal dated May 15, 2024 irregular availment of ITC by leaving a penalty of INR 2,84,321 31-Mar-2026 Same as column F There is no material impact of the same on financial, operations or other activities of the Company. The Company is in process of evaluating the matter and will take appropriate action.


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 Assistant Commissioner of Income Tax (OSD), Range-10, New Delhi 29-Dec-2006 AY 2004-05 - The income-tax authorities has made certain transfer pricing adjustments. Matter pending for adjudication before Tribunal. No Update during the quarter.
2 Assistant Commissioner of Income Tax (OSD), Range-10, New Delhi 19-Dec-2008 AY 2005-06 - As per our letter dated March 28, 2025, the Company has appealed against the said orders at the appellate forums. In March 2025 the Company has received draft orders for the AY 2005-06 and the Company has filed objections with Dispute Resolution Panel. Dispute Resolution Panel passed its order dated December 17, 2025 sustaining the same additions (aggregating to Rs. 20.03 crores) as was made in the draft order without providing any relief. Final order dated December 29, 2025 received from Adjudicating Officer confirming the same. The Company has filed appeal before ITAT (on 22.02.2026).
3 Assistant Commissioner of Income Tax (OSD), Range-10, New Delhi 23-Feb-2016 AY 2011-12 - The income-tax authorities disallowed certain expenses majorly related to claim of R&D expenses, provision for package tour / travel expenses and short deduction of TDS. Matter pending for adjudication before Tribunal. No update during the quarter
4 Assistant Commissioner of Income Tax (OSD), Range-10, New Delhi / National Faceless assessment centre 30-Mar-2021 AY 2016-17 - The income-tax authorities disallowed certain expense related to claim of loss on account of damage of inventory. Matter pending before the Delhi High Court. No update during the quarter
5 Assistant Commissioner of Income Tax (OSD), Range-10, New Delhi 30-Apr-2022 AY 2017-18 - The income-tax authorities disallowed certain expenses majorly related to claim of R&D expenses, and other such miscellaneous claim of expenses. ITAT has allowed the appeal of the assesee vide its order dated 30.03.2026 and gave relief on the transfer pricing issue in favour of the company while remanding back other corporate tax issues to the assessing officer for verification of factual details and determine the computation of claim afresh.
6 Assistant Commissioner of Income Tax (OSD), Range-10, New Delhi 30-Jun-2022 AY 2018-19 - The income-tax authorities disallowed certain expenses majorly related to claim of R&D expenses, and other such miscellaneous claim of expenses. Matter pending before ITAT. No update during the quarter.
7 Assistant Commissioner of Income Tax (OSD), Range-10, New Delhi 30-Jul-2024 AY 2020-21 - As per our letter dated March 28, 2025, for the AY 2020-21, after considering similar disallowances the Authorities had disallowed an amount of INR 21.64* crores. The Company is in receipt of rectification order dated 10th March, 2025 for the AY 2020-21 wherein the disallowed amount has now been reduced to INR 0.02* crores. * The above mentioned amount reflects the disputed amount and tax will be calculated at applicable rate after the cases are disposed of at respective forums. Matter pending before ITAT. Rectification application pending before DRP. No further update during the quarter.
8 Assistant Commissioner of Income Tax (OSD), Range-10, New Delhi 17-Mar-2025 AY 2022-23 - As per our letter dated March 28, 2025, the Company has appealed against the said orders at the appellate forums. In March 2025 the Company has received draft orders for the AY 2022-23 and the Company has filed the objections with Dispute Resolution Panel. Dispute Resolution Panel passed its order dated November 19, 2025 sustaining the same additions (aggregating to Rs. 19.50 crores) as was made in the draft order without providing any relief. Final order dated December 23, 2025 received from Adjudicating Officer confirming the same. The Company has filed appeal before ITAT (on 23.02.2026).
9 Assistant Commissioner of Income Tax (OSD), Range-10, New Delhi 24-Mar-2026 AY 2023-24 - The Company is in receipt of draft assessment order dated 24.03.2026 for the AY 2023-24 wherein the Ld. AO has disallowed amounts aggregating to INR 28.39 crores to the returned income mainly on account of Transfer Pricing adjustment and mismatch in returned income and tax audit report. The Company is in the process of filing objections before the Dispute Resolution Panel (DRP) against the said additions to the taxable income and are of sanguine hope that relief will be granted in the appeal.