Integrated Filing-Governance



General information about company

Scrip Code 500483
NSE Symbol TATACOMM
MSEI Symbol NOTLISTED
ISIN INE151A01013
Name of the entity TATA COMMUNICATIONS 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 Tata Communications Limited has not acquired any shares or voting rights in unlisted companies for the quarter ended March 31, 2026. Hence, this disclosure is not applicable for the reporting quarter.
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 were imposed on Tata Communications Limited for the quarter ended March 31, 2026. Thus, this disclosure is not applicable for the reporting quarter.
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? Yes
Risk management committee Yes
Market Capitalisation as per immediate previous Financial Year Top 500 listed entities
Is SCORE ID Available ? Yes
SCORE Registration ID T00031
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 Mr. Ganapathi S. Lakshminarayanan was appointed as the Managing Director & CEO (Designate) by the Board of Directors effective January 21, 2026. The Board of Tata Communications Limited will subsequently appoint Mr. Lakshminarayanan as the Managing Director & CEO effective a future date upon receipt of applicable regulatory approvals.
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. Ganapathy Subramaniam Natarajan 07006215 Non-Executive - Non Independent Director Chairperson 20-May-1959 No Active No 02-Dec-2021 02-Dec-2021 3 0 1 1
2 Mr. Amur Lakshminarayanan Swaminathan 08616830 Executive Director Not Applicable CEO-MD 13-Apr-1961 No Active NA 26-Nov-2019 26-Nov-2024 3 0 1 0
3 Mr. Krishnakumar Natarajan 00147772 Non-Executive - Independent Director Not Applicable 29-May-1957 No Active No 15-Jul-2021 15-Jul-2021 56.16 1 1 2 1
4 Mr. Ashok Sinha 00070477 Non-Executive - Independent Director Not Applicable 15-Feb-1952 No Active No 08-Oct-2021 08-Oct-2021 53.23 4 4 5 3
5 Mr. Ankur Verma 07972892 Non-Executive - Non Independent Director Not Applicable 25-Mar-1976 No Active No 19-Apr-2023 19-Apr-2023 3 0 9 1
6 Ms. Sangeeta Anand 10715306 Non-Executive - Independent Director Not Applicable 04-Nov-1961 No Active No 05-Sep-2024 05-Sep-2024 18.26 1 1 0 0
7 Mr. Sujit Kumar Varma 09075212 Non-Executive - Independent Director Not Applicable 06-Jan-1961 No Active No 22-Apr-2025 22-Apr-2025 11.09 5 4 6 3
8 Mr. P. Jagdish Rao 01991594 Non-Executive - Independent Director Not Applicable 26-Nov-1959 No Active No 13-Jun-2025 13-Jun-2025 9.18 1 1 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 00070477 Ashok Sinha Non-Executive - Independent Director Chairperson 12-Oct-2021
2 07972892 Ankur Verma Non-Executive - Non Independent Director Member 19-Apr-2023
3 09075212 Sujit Kumar Varma Non-Executive - Independent Director Member 18-Jul-2025



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 00147772 Krishnakumar Natarajan Non-Executive - Independent Director Chairperson 20-Jul-2021
2 07006215 Ganapathy Subramaniam Natarajan Non-Executive - Non Independent Director Member 19-Apr-2023
3 00070477 Ashok Sinha Non-Executive - Independent Director Member 08-Dec-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 00147772 Krishnakumar Natarajan Non-Executive - Independent Director Chairperson 20-Jul-2021
2 08616830 Amur Lakshminarayanan Swaminathan Executive Director Member 20-Jul-2021
3 07972892 Ankur Verma Non-Executive - Non Independent Director Member 19-Apr-2023



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 01991594 P. Jagdish Rao ID Chairperson 16-Oct-2025
2 99999999 Troy Reynolds Chief Legal and Compliance officer Member 20-Jul-2021 Textual Information(1)
3 10715306 Sangeeta Anand ID Member 17-Oct-2024



Text Block
Textual Information(1) Mr. Troy Reynolds is the Chief Legal Officer and Compliance Officer of Tata Communications Limited. He is a Member of the Risk Management 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 15-Oct-2025 Yes 8 8 5
2 01-Dec-2025 46 Yes 8 8 5
3 21-Jan-2026 50 Yes 8 8 5
4 10-Feb-2026 19 Yes 8 8 5
5 24-Mar-2026 41 Yes 8 8 5



Annexure 1
IV. Meeting of Committees
Disclosure of notes on meeting of committees explanatory Risk Management Committee comprises three Members viz. Mr. P Jagdish Rao [Chairperson] Non-Executive, Independent Director, Ms. Sangeeta Anand [Member] Non-Executive, Independent Director and Mr. Troy D. Reynolds [Member].
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 15-Oct-2025 Yes 3 3 2 0
2 Audit Committee 21-Jan-2026 97 Yes 3 3 2 0
3 Audit Committee 10-Feb-2026 19 Yes 3 3 2 0
4 Nomination and remuneration committee 21-Jan-2026 Yes 3 3 2 0
5 Nomination and remuneration committee 10-Feb-2026 19 Yes 3 3 2 0
6 Nomination and remuneration committee 02-Mar-2026 19 Yes 3 3 2 0
7 Nomination and remuneration committee 24-Mar-2026 21 Yes 3 3 2 0
8 Risk Management Committee 11-Mar-2026 Yes 2 2 2 1
9 Stakeholders Relationship Committee 21-Jan-2026 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) 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 Zubin Adil Patel
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 Yes
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 1
Sr Date of the event Brief details of the event
1 06-Jan-2026 Unauthorized access was detected on an internet-facing router. Investigation confirmed that there was no successful lateral movement, no service disruption and no evidence of data loss. Immediate corrective actions were implemented on the affected router to contain and remediate the issue.



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.tatacommunications.com/
1.2 Memorandum of Association and Articles of Association Yes https://www.tatacommunications.com/resource/corporate-resources/policies/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.tatacommunications.com/investors/board
2 Terms and conditions of appointment of independent directors Yes https://www.tatacommunications.com/resource/corporate-resources/policies/terms-and-conditions-for-independent-directors/
3 Composition of various committees of board of directors Yes https://www.tatacommunications.com/hubfs/TaCO-2024/corporate-resources/doc/composition-of-statutory-committees-2025.pdf
4 Code of conduct of board of directors and senior management personnel Yes https://www.tatacommunications.com/resource/corporate-resources/policies/tata-code-of-conduct-for-directors-and-senior-management/
5 Details of establishment of vigil mechanism or whistle blower policy Yes https://www.tatacommunications.com/resource/corporate-resources/policies/whistleblowers-policy-english/
6 Criteria of making payments to non-executive directors Yes https://www.tatacommunications.com/resource/corporate-resources/policies/tata-communications-remuneration-policy/
7 Policy on dealing with related party transactions Yes https://www.tatacommunications.com/hubfs/library/corporate-resources/documents/tata-communications-rpt-policy.pdf
8 Policy for determining material subsidiaries Yes https://www.tatacommunications.com/hubfs/TaCO-2024/corporate-resources/doc/tata-communications-material-subsidiary-policy-1.pdf
9 Details of familiarization programmes imparted to independent directors Yes https://www.tatacommunications.com/investors/governance
10 Contact information of the designated officials of the listed entity who are responsible for assisting and handling investor grievances Yes https://www.tatacommunications.com/investors/support/
11 Email address for grievance redressal and other relevant details Yes https://www.tatacommunications.com/investors/support/
12 Financial results Yes https://www.tatacommunications.com/investors/results/
13 Shareholding pattern Yes https://www.tatacommunications.com/investors/filings
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.tatacommunications.com/investors/investor-events/ https://www.tatacommunications.com/investors/investor-presentations
15.2 Audio or video recordings and transcripts of post earnings/quarterly calls Yes https://www.tatacommunications.com/investors/results/
16 New name and the old name of the listed entity NA
17 Advertisements as per regulation 47 (1) Yes https://www.tatacommunications.com/investors/filings/
18 Credit rating or revision in credit rating obtained Yes https://www.tatacommunications.com/investors/filings/
19 Separate audited financial statements of each subsidiary of the listed entity Yes https://www.tatacommunications.com/investors/results/
20 Secretarial compliance report Yes https://www.tatacommunications.com/investors/
21 Materiality policy as per regulation 30 (4) Yes https://www.tatacommunications.com/resource/corporate-resources/policies/material-events-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.tatacommunications.com/investors/support/
23 Disclosures under regulation 30(8) Yes https://www.tatacommunications.com/investors/filings/
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.tatacommunications.com/resource/corporate-resources/policies/tcl-dividend-distribution-policy/
26.1 Annual return as provided under section 92 of the Companies Act 2013 Yes https://www.tatacommunications.com/investors/results/
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.tatacommunications.com/
28 Compliance with regulation 46(3) with respect to accuracy of disclosures on the website and timely updation Yes https://www.tatacommunications.com/
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) 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) Yes
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) NA
44 Memberships in Committees 26(1) Yes
45 Affirmation with compliance to code of conduct from members of Board of Directors and Senior management personnel 26(3) Yes
46 Policy with respect to Obligations of directors and senior management 26(2) & 26(5) Yes
47 Approval of the Board and shareholders for compensation or profit sharing in connection with dealings in the securities of the listed entity 26(6) NA
48 Vacancies in respect Key Managerial Personnel 26A(1) & 26A(2), 26A(3) NA
Any other information to be provided - Add Notes



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



Annexure II
1 Name of signatory Zubin Adil Patel
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 0
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 0 0 0
Promoter Group or any other entity controlled by them 0 0 0
Directors (including relatives) or any other entity controlled by them 0 0 0
KMPs or any other entity controlled by them 0 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 0 0 0
Promoter Group or any other entity controlled by them 0 0 0
Directors (including relatives) or any other entity controlled by them 0 0 0
KMPs or any other entity controlled by them 0 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 Kabir Ahmed Shakir
Designation Chief Financial Officer
Place Mumbai
Date 29-Apr-2026



Signatory Details
Name of signatory Zubin Adil Patel
Designation of person Company Secretary and Compliance Officer
Place Mumbai
Date 29-Apr-2026


Investor Grievance Details
No. of investor complaints pending at the beginning of Quarter 2
No. of investor complaints received during the Quarter 3
No. of investor complaints disposed off during the Quarter 2
No. of investor complaints those remaining unresolved at the end of the Quarter 3


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 Department 18-Feb-1999 Appeals filed by the Company challenging (i) the disallowance of tax holiday deduction claimed under section 80-IA of the Income-tax Act, 1961 for assessment years 1998-99 to 2000-01, in respect of profits earned by earth-station Undertaking and internet Undertaking, and (ii) disallowance of write-off of certain investments made and claimed as revenue expenditure. Court / Tribunal / Agency before which the matter is pending - Bombay High Court Expected financial implications - Rs457.25 crores (i) The matter relating to earth-station Undertaking is pending before Bombay High Court for final hearing. Internet Undertaking is pending before Income Tax Appellate Tribunal, Mumbai for hearing. FIrst year of Internet Undertaking has been heard by Tribunal and decided favourably. (ii) This matter is pending before Bombay High Court for final hearing. Expected financial implications - ₹422.47 crores
2 Income-tax Department 11-Mar-2015 Appeals filed by the Company challenging (i) the disallowance of tax holiday deduction claimed under section 80-IA in respect of profits earned by NLD Undertaking and (ii) Transfer Pricing adjustments for assessment years 2011-12; 2014-15 to 2016-17. Court / Tribunal / Agency before which the matter is pending - Income Tax Appellate Tribunal, Mumbai Expected financial implications - ₹375.40 crores The matter is pending before Income Tax Appellate Tribunal for hearing. Expected financial implications - ₹415.28 crores
3 Income-tax Department 05-Apr-2021 Appeal filed by the Company challenging (i) the disallowance of provision for expenses, and (ii) allowance u/s 40(a)(ia) (iii) Transfer Pricing adjustments for assessment year 2017-18. Court / Tribunal / Agency before which the matter is pending - Income Tax Appellate Tribunal, Mumbai Expected financial implications - ₹225.91 crores The matter is pending before Income Tax Appellate Tribunal for hearing. Expected financial implications - ₹225.91 crores
4 Income-tax Department 14-Nov-2019 Appeals were filed by the Company before Income Tax Appellate Tribunal in respect of TDS Orders passed by TDS Officer u/s 201(1) / 201(1A) of the Act, alleging short deduction of tax at source for assessment years 2013-14 to 2018-19. Court / Tribunal / Agency before which the matter is pending - Income Tax Appellate Tribunal, Mumbai Expected financial implications - ₹228.49 crores The matter stands concluded and there is no financial implication on the Company.
5 Income-tax Department 28-Mar-2007 Appeal filed by the Income Tax Department against deletion of penalty u/s 271(1)(c) for assessment year 2000-01 by the Income Tax Appellate Tribunal. Court / Tribunal / Agency before which the matter is pending - Bombay High Court Expected financial implications - ₹197.41 crores The matter is pending before Bombay High Court for final hearing. Expected financial implications - ₹197.41 crores
6 Income-tax Department 21-Feb-2005 Appeals filed by the Income Tax Department against quashing of assessment orders passed by the Income Tax Appellate Tribunal due to lack of jurisdiction of Assessing Officer. Appeals filed for assessment years 2002-03 to 2004-05; 2006-07 to 2010-11. The matter is pending before Bombay High Court for admission. Expected financial implications - ₹1419.28 crores Appeals filed by the Income Tax Department against quashing of assessment orders passed by the Income Tax Appellate Tribunal due to lack of jurisdiction of Assessing Officer. Appeals filed for assessment years 2002-03 to 2004-05; 2007-08 to 2010-11. The matter is pending before Bombay High Court for admission. Expected financial implications - ₹1348.93 crores
7 Tribunal Econ�mico-Administrativo Central 20-Jun-2019 Claims for other taxes: Tata Communications (Spain) S.L. (“TC Spain”), a wholly-owned subsidiary of Tata Communications Limited, received an initial assessment order, dated 20 June 2019, from the Spanish Tax Agency (“STA”), whereby the refund of an input VAT claimed by the Company had been denied by STA and a sum of EUR 15,440,044.62 towards VAT and interest thereupon had been demanded, plus a penalty of EUR 18,102,272.48 was imposed.  TC Spain filed counter-arguments in response to the initial assessment, subsequent to which, STA issued a final assessment order dated 27 August 2019 demanding VAT and interest of EUR 15,505,607.73.  TC Spain then filed its notice of intention to appeal the final VAT assessment in the Central Administrative Court (TEAC) in Spain, post which the STA issued its final penalty assessment on 28 November 2019 for the amount of EUR 18,102,272.48, which was also appealed against by TC Spain. On 29 March 2022, TEAC rendered a decision upholding the assessment and penalty issued against TC Spain. TC Spain has filed a notice of appeal of the TEAC determination before the National Court on 24 May 2022 and awaits the National Court’s decision. The Company has made necessary disclosures on the matter as part of the notes to accounts in its quarterly and annual consolidated financial results. Name of subsidiary - Tata Communications (Spain) S.L. Court / Tribunal / Agency before which the matter is pending - National Court, Spain Expected financial implications - Rs. 298.95 crores (Final Assessment by the STA: EUR15,505,607.73; Final Penalty Assessment by the STA: EUR18,102,272.482) There is no change in the status of the case from the previous disclosure.
8 Canada Revenue Agency (CRA) - Federal and States - Quebec and Ontario 18-Feb-2014 Claims for taxes on income on account of: 1. Audit of international telecommunications services by modifying the applied transfer pricing method. Years under audit FY 2007-08 to FY 2017-18. The Company has filed objections before Federal and Provincial Authorities and the matter is pending at Appeals Division. Further, the Company is also seeking certainty through alternative dispute resolution mechanism. 2. Audit of support services rendered for Signaling business by rejecting transfer pricing method applied and proposing to apply Profit Split method. Years under audit FY 2007-08 to FY 2017-18. Tata Communications (Canada) Ltd. and Canada Revenue Agency have reached an agreement in principle on June 26, 2025 to settle the issue and have begun drafting the formal settlement documents, including a settlement agreement and partial consent to judgment, which will implement the in-principal settlement. The parties do not have a definitive timeline for the completion of the aforementioned documentation. An update will be submitted to the Tax Court of Canada on or before March 31, 2026. No material impact on the financials of the Company is expected currently. Expected financial implications - Rs 1835.56 crores (USD 204.31 Mn at the closing rate of Rs. 89.84150 / USD as on 31 December 2025) There is no change in the status of the case from the previous disclosure.