Integrated Filing-Governance



General information about company

Scrip Code 544647
NSE Symbol NEPHROPLUS
MSEI Symbol NA
ISIN INE428V01029
Name of the entity Nephrocare Health 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? 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? Yes
Risk management committee No
Market Capitalisation as per immediate previous Financial Year Any other
Is SCORE ID Available ? Yes
SCORE Registration ID comn00616
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 Yes Disqualification of Directors under section 164 of the Companies Act, 2013
Sr Title (Mr / Ms) Name of the Director PAN DIN Category 1 of directors Category 2 of directors Category 3 of directors Date of Birth Whether the director is disqualified? Start Date of disqualification End Date of disqualification Details of disqualification Current status Whether special resolution passed? [Refer Reg. 17(1A) of Listing Regulations] Date of passing special resolution Initial Date of appointment Date of Re-appointment Date of cessation Tenure of director (in months) No of Directorship in listed entities including this listed entity (Refer Regulation 17A of Listing Regulations) No of Independent Directorship in listed entities including this listed entity [with reference to proviso to regulation 17A(1) & 17A(2)] Number of memberships in Audit/ Stakeholder Committee(s) including this listed entity (Refer Regulation 26(1) of Listing Regulations) No of post of Chairperson in Audit/ Stakeholder Committee held in listed entities including this listed entity (Refer Regulation 26(1) of Listing Regulations) Reason for Cessation Notes for not providing PAN Notes for not providing DIN
1 Mr. Vikram Vuppala 02847323 Executive Director Chairperson related to Promoter MD 14-Dec-1976 No Active NA 18-Dec-2009 16-Jul-2025 1 0 1 0
2 Mr. Vishal Vijay Gupta 01913013 Non-Executive - Nominee Director Not Applicable 24-Sep-1977 No Active No 10-Oct-2014 10-Oct-2014 137.21 1 0 1 0
3 Mr. Gaurav Sharma 03311656 Non-Executive - Nominee Director Not Applicable 28-Feb-1972 No Active No 27-Nov-2019 27-Nov-2019 76.4 1 0 1 1
4 Mr. Sunil Kumar Thakur 03266370 Non-Executive - Nominee Director Not Applicable 03-Feb-1978 No Active No 08-May-2024 08-May-2024 22.23 2 0 1 0
5 Mr. Om Prakash Manchanda 02099404 Non-Executive - Independent Director Not Applicable 30-Aug-1965 No Active No 11-Feb-2021 11-Feb-2026 61.2 2 2 2 0
6 Mr. Hemant Sultania 00472577 Non-Executive - Independent Director Not Applicable 11-Jul-1972 No Active No 18-Jun-2022 18-Jun-2022 42.01 1 1 1 1
7 Ms. Annette Berit Ingrid Kumlien 11050620 Non-Executive - Independent Director Not Applicable 14-Apr-1965 No Active No 12-May-2025 12-May-2025 10.19 1 1 1 0 Textual Information(1)
8 Mr. Ajay Bakshi 05254187 Non-Executive - Independent Director Not Applicable 25-Nov-1968 No Active No 12-May-2025 12-May-2025 10.19 1 1 0 0



Text Block
Textual Information(1) She is Sweden Resident and the Passport No.AA4855391



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 00472577 Hemant Sultania Non-Executive - Independent Director Chairperson 02-Jul-2025
2 01913013 Vishal Vijay Gupta Non-Executive - Nominee Director Member 02-Jul-2025
3 11050620 Annette Berit Ingrid Kumlien Non-Executive - Independent Director Member 02-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 02099404 Om Prakash Manchanda Non-Executive - Independent Director Chairperson 02-Jul-2025
2 03266370 Sunil Kumar Thakur Non-Executive - Nominee Director Member 02-Jul-2025
3 05254187 Ajay Bakshi Non-Executive - Independent Director Member 02-Jul-2025



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 03311656 Gaurav Sharma Non-Executive - Nominee Director Chairperson 02-Jul-2025
2 02847323 Vikram Vuppala Executive Director Member 02-Jul-2025
3 02099404 Om Prakash Manchanda Non-Executive - Independent Director Member 02-Jul-2025



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 02847323 Vikram Vuppala ED Chairperson 02-Jul-2025
2 00472577 Hemant Sultania ID Member 02-Jul-2025
3 99999999 Prashant Goenka CFO Member 02-Jul-2025
4 99999999 Rohit Singh Chief Executive Officer Member 20-Mar-2026
5 11050620 Annette Berit Ingrid Kumlien ID Member 20-Mar-2026
6 05254187 Ajay Bakshi ID Member 20-Mar-2026
7 03266370 Sunil Kumar Thakur NED,ND Member 20-Mar-2026



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 19-Nov-2025 Yes 8 7 4
2 20-Nov-2025 0 Yes 8 5 4
3 02-Dec-2025 11 Yes 8 6 4
4 03-Dec-2025 0 Yes 8 6 4
5 09-Dec-2025 5 Yes 8 7 4
6 12-Dec-2025 2 Yes 8 7 4
7 15-Dec-2025 2 Yes 8 6 4
8 05-Jan-2026 20 Yes 8 5 3
9 15-Jan-2026 9 Yes 8 7 4
10 10-Feb-2026 25 Yes 8 8 4
11 20-Mar-2026 37 Yes 8 8 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 19-Nov-2025 Yes 3 2 2 7
2 Audit Committee 20-Nov-2025 0 Yes 3 2 2 3
3 Audit Committee 02-Dec-2025 11 Yes 3 2 2 2
4 Audit Committee 10-Feb-2026 69 Yes 3 3 2 6
5 Stakeholders Relationship Committee 10-Feb-2026 Yes 3 3 1 3



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 Kishore Kathri
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://nephroplus.com/investors
1.2 Memorandum of Association and Articles of Association Yes https://nephroplus.com/api/assets/investors/disclosures-under-reg-46/moa-and-aoa/Memorandum_and_Articles_of_Association.pdf
1.3 Brief profile of board of directors including directorship and full time positions in body corporates Yes https://nephroplus.com/investors
2 Terms and conditions of appointment of independent directors Yes https://nephroplus.com/api/assets/investors/disclosures-under-reg-46/policies-and-code-of-conduct/Terms_and_Conditions_of_Appointment_of_ID.pdf
3 Composition of various committees of board of directors Yes https://nephroplus.com/investors
4 Code of conduct of board of directors and senior management personnel Yes https://nephroplus.com/api/assets/investors/disclosures-under-reg-46/policies-and-code-of-conduct/NP_CoC_of_Board_and_SM.pdf
5 Details of establishment of vigil mechanism or whistle blower policy Yes https://nephroplus.com/api/assets/investors/disclosures-under-reg-46/policies-and-code-of-conduct/NP_Whistle_Blower_Policy_1.pdf
6 Criteria of making payments to non-executive directors Yes https://nephroplus.com/api/assets/investors/disclosures-under-reg-46/policies-and-code-of-conduct/NP_NRC_Policy.pdf
7 Policy on dealing with related party transactions Yes https://nephroplus.com/api/assets/investors/disclosures-under-reg-46/policies-and-code-of-conduct/NP_RPT_Policy.pdf
8 Policy for determining material subsidiaries Yes https://nephroplus.com/api/assets/investors/disclosures-under-reg-46/policies-and-code-of-conduct/NP_Policy-for-Determining-Materiality-Subsidiaries.pdf
9 Details of familiarization programmes imparted to independent directors Yes https://nephroplus.com/api/assets/investors/disclosures-under-reg-46/policies-and-code-of-conduct/FAMILIARISATION_PROGRAMME_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://nephroplus.com/investors
11 Email address for grievance redressal and other relevant details Yes cs@nephroplus.com
12 Financial results Yes https://nephroplus.com/api/assets/investors/financials/quarterly-financials/fy-2025-26/Financial_Results_Q3FY26.pdf
13 Shareholding pattern Yes https://nephroplus.com/api/assets/investors/disclosures-under-reg-46/shareholding-pattern/2025-26/SHP_as_on_31.12.2025_1.pdf
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://nephroplus.com/api/assets/investors/disclosures-under-reg-46/investors-analysts-meet/2025-26/Reg30InvPresentationdt10022026.pdf
15.2 Audio or video recordings and transcripts of post earnings/quarterly calls Yes https://nephroplus.com/investors
16 New name and the old name of the listed entity Yes https://nephroplus.com/investors
17 Advertisements as per regulation 47 (1) Yes https://nephroplus.com/api/assets/investors/disclosures-under-reg-46/board-meeting/2025-26/FE_e_paper_merged_1.pdf
18 Credit rating or revision in credit rating obtained Yes https://nephroplus.com/api/assets/investors/disclosures-under-reg-46/credit-rating-updates/Nephrocare_Health_Services_Limited_-_Edited_RAC_1.pdf
19 Separate audited financial statements of each subsidiary of the listed entity Yes https://nephroplus.com/investors
20 Secretarial compliance report NA
21 Materiality policy as per regulation 30 (4) Yes https://nephroplus.com/api/assets/investors/disclosures-under-reg-46/policies-and-code-of-conduct/NP_Materiality_Policy.pdf
22 Disclosure of contact details of KMP who are authorized for the purpose of determining materiality as required under regulation 30(5) Yes https://nephroplus.com/api/assets/investors/disclosures-under-reg-46/stock-exchange-disclosures/2025-26/Disclosure_under_Reg_305_Authorising_official_for_disclosure_of_Materiality.pdf
23 Disclosures under regulation 30(8) Yes https://nephroplus.com/investors
24 Statements of deviation(s) or variations(s) as specified in regulation 32 Yes https://nephroplus.com/api/assets/investors/disclosures-under-reg-46/board-meeting/2025-26/DisclosureofMonitoringAgencyReportdt1202026.pdf
25 Dividend distribution policy as specified in regulation 43A (1) Yes https://nephroplus.com/api/assets/investors/disclosures-under-reg-46/policies-and-code-of-conduct/NP_Dividend_Distribution_Policy-Signed.pdf
26.1 Annual return as provided under section 92 of the Companies Act 2013 Yes https://nephroplus.com/api/assets/investors/disclosures-under-reg-46/annual-returns/NP_Certified_MGT-7_FY25.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://nephroplus.com/investors
28 Compliance with regulation 46(3) with respect to accuracy of disclosures on the website and timely updation Yes https://nephroplus.com/investors
29 Disclosure of notes on website in terms of Listing Regulations explanatory Secretarial Compliance Report for financial year ended 31 March 2026 will be uploaded on website once filed with Exchanges.


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Textual Information(1) Secretarial Compliance Report for financial year ended 31 March 2026 will be uploaded on website once filed with Exchanges.



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) NA
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) 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) 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 Kishore Kathri
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 Nil 0 0
Promoter Group or any other entity controlled by them Nil 0 0
Directors (including relatives) or any other entity controlled by them Nil 0 0
KMPs or any other entity controlled by them Nil 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 Nil 0 0
Promoter Group or any other entity controlled by them Nil 0 0
Directors (including relatives) or any other entity controlled by them Nil 0 0
KMPs or any other entity controlled by them Nil 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 Prashant Vinodkumar Goenka
Designation Chief Financial Officer
Place Hyderabad
Date 17-Apr-2026



Signatory Details
Name of signatory Kishore Kathri
Designation of person Company Secretary and Compliance Officer
Place Hyderabad
Date 17-Apr-2026


Investor Grievance Details
No. of investor complaints pending at the beginning of Quarter 0
No. of investor complaints received during the Quarter 2
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


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 Reserve Bank of India – Hyderabad Regional Office The order relates to compounding of contraventions under FEMA by Nephrocare Health Services Limited for delays in FDI-related reporting, including FC-GPR, FC-TRS and FLA filings. The contraventions are procedural in nature arising from delayed submissions. The matter has been regularised upon payment of the compounding amount. - The amount mentioned in the said order was duly paid on 1st March, 2026 25-Feb-2026 Non-compliance with prescribed timelines for FDI reporting, including: Delay in reporting receipt of foreign inward remittances Delay in reporting allotment of shares to non-residents (FC-GPR) Delay in reporting transfer of shares between resident and non-resident (FC-TRS) Delay in filing Annual Return on Foreign Liabilities and Assets (FLA) for multiple years Financial impact limited to compounding amount of ₹2,86,995, which has duly been paid. No material impact on operations or other activities.
2 Reserve Bank of India – Hyderabad Regional Office Levy of Late Submission Fee (LSF) for delayed filing of Form FC-TRS (Ref No. FC_TRS0226116095) - LSF as advised has been duly paid on 24th February, 2026 23-Feb-2026 Delay in filing Form FC-TRS under FEMA regulations Financial impact limited to payment of LSF amounting to ₹8,700 (including fixed component of ₹7,500) which has duly been paid; no material operational impact
3 Reserve Bank of India – Hyderabad Regional Office Levy of Late Submission Fee (LSF) for delayed filing of Form FC-TRS (Ref No. FC_TRS0226116088) - LSF as advised has been duly paid on 24th February, 2026 23-Feb-2026 Delay in filing Form FC-TRS under FEMA regulations Financial impact limited to payment of LSF amounting to ₹22,300 (including fixed component of ₹7,500) which has duly been paid; no material operational impact


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 State Tax Officer, Jammu and Kashmir. 13-Jan-2025 An application for rectification of the demand order relating to FY 2020-21 was filed on 24 May 2025. The matter is currently pending for action by the concerned Tax Officer, and no order has been passed as on date. The order rejecting the rectification application was received on 06 March 2026. Thereafter, an appeal against the Order-in-Original (OIO) dated 13 January 2025 was filed before the Deputy Commissioner (Appeals), Kashmir on 07 March 2026, which was rejected on 12 March 2026. Consequently, a writ petition has been filed before the Hon'ble High Court of Jammu & Kashmir and Ladakh at Srinagar on 02nd April 2026, WP(C) 646/2026. The first hearing was held on 03 April 2026, and the matter has been adjourned to 17 April 2026, as the learned Assisting Counsel has been granted two weeks’ time for filing the response.
2 Asst. Commissioner of Revenue, West Bengal 06-Nov-2025 Intimation in Form GST DRC-01A was issued for FY 2023-24. The reply to the said intimation is pending to be filed. A Show Cause Notice (SCN) in Form DRC-01 has been issued on 19 March 2026 in relation to the aforementioned DRC-01A. The reply to the said SCN is yet to be filed the due date for submission is 19 April 2026.