Integrated Filing — IndAS



General information about company

Scrip Code 530965
NSE Symbol IOC
MSEI Symbol NOTLISTED
ISIN INE242A01010
Name of company Indian Oil Corporation Limited
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 18-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 04-05-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 18-05-2026   16:00:00
End date and time of board meeting 18-05-2026   21:30:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? Yes
Latest Date on which RPT policy is updated 13-03-2026
Indicate Company website link for updated RPT policy of the Company https://iocl.com/download/RPT_Policy.pdf
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
NIL as there is no default in the payment of outstanding Loans / revolving facilities, Unlisted debt securities.of outstanding Loans / revolving facilities, Unlisted debt securities.



Financial Results Ind-AS

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 2,32,85,533.00 8,86,22,441.00
Other income 1,62,989.00 4,98,831.00
Total income 2,34,48,522.00 8,91,21,272.00
2 Expenses
(a) Cost of materials consumed 97,44,128.00 3,81,79,055.00
(b) Purchases of stock-in-trade 68,11,877.00 2,56,98,177.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (1,09,330.00) 5,89,950.00
(d) Employee benefit expense 2,27,046.00 10,78,896.00
(e) Finance costs 1,84,927.00 7,96,902.00
(f) Depreciation, depletion and amortisation expense 5,17,381.00 16,96,482.00
(f) Other Expenses
1 Excise duty 24,97,210.00 1,02,06,654.00
2 Impairment loss (including reversal of impairment loss) on Financial Assets 1,88,822.00 2,36,113.00
3 Net loss on de-recognition of financial asset at amortised cost 424.00 562.00
4 other expenses 18,53,800.00 57,60,040.00
Total other expenses 45,40,256.00 1,62,03,369.00
Total expenses 2,19,16,285.00 8,42,42,831.00
3 Total profit before exceptional items and tax 15,32,237.00 48,78,441.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 15,32,237.00 48,78,441.00
6 Tax expense
7 Current tax 4,40,143.00 11,75,763.00
8 Deferred tax (45,657.00) 22,436.00
9 Total tax expenses 3,94,486.00 11,98,199.00
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations 11,37,751.00 36,80,242.00
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0.00 0.00
16 Total profit (loss) for period 11,37,751.00 36,80,242.00
17 Other comprehensive income net of taxes 3,29,989.00 2,83,722.00
18 Total Comprehensive Income for the period 14,67,740.00 39,63,964.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 14,12,124.00 14,12,124.00
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 1,90,77,278.00
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 8.26 26.72
Diluted earnings (loss) per share from continuing operations 8.26 26.72
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 8.26 26.72
Diluted earnings (loss) per share from continuing and discontinued operations 8.26 26.72
24 Debt equity ratio 0.5400 0.5400
25 Debt service coverage ratio 2.2200 2.3900
26 Interest service coverage ratio 10.3300 7.9800
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) Notes to Standalone Financial Results: 1. Due to non-availability of Independent Directors on the Board of the Company, the Audit Committee has been discontinued with effect from 28th March 2026. In view thereof, the Financial Results have been reviewed and approved by the Board of Directors in its meeting held on 18th May 2026. 2. The Financial Results have been audited by the Statutory Auditors as required under Regulation 33 and Regulation 52 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. 3. The Statutory Auditors have issued Audit Report for Standalone Financial Statements with unmodified opinion for the year ended 31st March 2026. 4. The Board of Directors have recommended the final dividend of Rs.1.25 per equity share (face value: Rs.10/- per equity share) in this meeting for FY 2025-26 subject to approval by the members of the Company in the Annual General Meeting. 5. The Ministry of Petroleum and Natural Gas (MoPNG), vide letter dated 30.04.2020 had conveyed to Oil Marketing Companies (OMCs) that where Market Determined Price (MDP) of LPG cylinders is less than its Effective Cost to Customer (ECC), the OMCs will retain the difference in a separate buffer account for future adjustment. However, as on 31st March 2026, the Company had a cumulative net negative buffer of Rs.23,101.56 crores (2025: Rs.19,926.09 crores). MoPNG, vide letters dated 3rd and 24th October 2025, has conveyed Government’s approval for compensation of Rs.14,486 crores to the Company, towards under-recoveries incurred on sale of domestic LPG up to 31.03.2025 and likely to be incurred up to 31.03.2026 and it will be disbursed in 12 equal monthly instalments, the accrual of which shall only be on monthly basis starting from November 2025 and thereafter will be disbursed accordingly. In accordance with the letters, instalment for the period from November-25 to March-26 aggregating to Rs.6,035.85 crores have been recognized as Revenue from Operations in the books of account and the cumulative net negative buffer has been reduced to that extent. 6. In the end of February 2026, conflict arose in Middle East region leading to supply uncertainties and resultant volatility in the price of crude oil and petroleum products in the international market. The profitability for the year 2025-26 was largely insulated from the impact of these developments due to inventory procured at normal prices before the conflict. 7. Inventories include 3 crude oil shipments valuing Rs.5,411.83 crores and 5 LPG shipments valuing Rs.618.64 crores, which were waiting in the Arab Gulf / Persian Gulf region as on 31st March 2026. These shipments were adequately covered through insurance, and all 5 LPG shipments have been received as on 18th May 2026. 8. During the year, the non-fossil / off-gas based fuel production facilities have been recognised as independent Cash Generating Units (CGUs) based on the prevailing market conditions and impairment loss of Rs.1,212.42 crores has been recognised against these CGUs during the quarter. 9. During the quarter, the Company has recognised an impairment loss of Rs.1,219.57 crores (2025: NIL) against investment in IndOil Global B.V, based on an independent valuation. 10. The Government of India has notified four Labour Codes, namely the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020 and the Occupational Safety, Health and Working Conditions Code, 2020, with effect from 21st November 2025, which consolidates 29 existing labour laws. The rules have been recently notified, and no material liability is envisaged in this regard. 11. Consequent to the favourable orders from Hon'ble Supreme Court and Gujarat VAT Tribunal on the subject of VAT Input Tax Credit under Gujarat VAT Act 2005, provision created in earlier years were reversed during the relevant period in the previous year and the same was disclosed as an Exceptional Item. 12. The Equity Share Capital in the Statement of Assets and Liabilities excludes shares held under “IOC Shares Trust” of face value Rs.349.68 crore and the same is not considered as part of Paid-up Equity Shares for computing Earnings Per Share. 13. The figure for the quarter ended 31st March 2026 and 31st March 2025 represent the derived figures between the audited figures in respect of the Financial Year ended 31st March 2026 and 31st March 2025 as well as the published year-to-date reviewed figures up to 31st December 2025 and 31st December 2024 respectively, being the date of the end of the 3rd quarter of the respective Financial Year. 14. Figures relating to the previous periods have been regrouped wherever necessary to conform to the figures of the current period.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 31-03-2026
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Standalone
Assets
1 Non-current assets
Property, plant and equipment 1,87,89,412.00
Capital work-in-progress 82,57,756.00
Investment property 0.00
Goodwill 0.00
Other intangible assets 3,57,296.00
Intangible assets under development 2,51,649.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 64,77,113.00
Trade receivables, non-current 0.00
Loans, non-current 3,15,541.00
Other non-current financial assets
1 Other Financial Assets 42,849.00
Total of other non-current financial assets 42,849.00
Total non-current financial assets 68,35,503.00
Deferred tax assets (net) 1,33,818.00
Other non-current assets
1 Other non-current assets 3,98,300.00
Total of other non-current assets 3,98,300.00
Total non-current assets 3,50,23,734.00
2 Current assets
Inventories 1,07,48,412.00
Current financial asset
Current investments 6,09,975.00
Trade receivables, current 14,22,915.00
Cash and cash equivalents 28,141.00
Bank balance other than cash and cash equivalents 24,016.00
Loans, current 54,249.00
Other current financial assets
Total of other current financial assets 6,46,020.00
Total current financial assets 27,85,316.00
Current tax assets (net) 0.00
Other current assets
1 Other current assets 5,80,879.00
Total of other current assets 5,80,879.00
Total current assets 1,41,14,607.00
3 Non-current assets classified as held for sale 15,171.00
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 4,91,53,512.00
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 13,77,156.00
Other equity 1,90,77,278.00
Total equity attributable to owners of parent 2,04,54,434.00
Non controlling interest
Total equity 2,04,54,434.00
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 60,92,578.00
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0.00
Total Trade payable 0.00
Other non-current financial liabilities
1 Other financial liabilities 67,811.00
Total of other non-current financial liabilities 67,811.00
Total non-current financial liabilities 61,60,389.00
Provisions, non-current 86,176.00
Deferred tax liabilities (net) 18,93,542.00
Deferred government grants, Non-current 0.00
Other non-current liabilities
1 Other non-current liabilities 4,74,188.00
Total of other non-current liabilities 4,74,188.00
Total non-current liabilities 86,14,295.00
Current liabilities
Current financial liabilities
Borrowings, current 61,67,682.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 1,51,577.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 49,90,075.00
Total Trade payable 51,41,652.00
Other current financial liabilities
1 Other financial liabilities 57,20,366.00
Total of other current financial liabilities 57,20,366.00
Total current financial liabilities 1,70,29,700.00
Other current liabilities 19,64,591.00
1 Other current liabilities 19,64,591.00
Total of other current liabilities 19,64,591.00
Provisions, current 9,98,014.00
Current tax liabilities (Net) 92,478.00
Deferred government grants, Current 0.00
Total current liabilities 2,00,84,783.00
3 Liabilities directly associated with assets in disposal group classified as held for sale 0.00
4 Regulatory deferral account credit balances and related deferred tax liability 0.00
Total liabilities 2,86,99,078.00
Total equity and liabilites 4,91,53,512.00
Disclosure of notes on assets and liabilities



Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-01-2026 01-04-2025
Date of end of reporting period 31-03-2026 31-03-2026
Whether results are audited or unaudited Audited Audited
Nature of report standalone or consolidated Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Petroleum Products 2,17,36,337.00 8,30,55,576.00
2 Petrochemicals 8,01,080.00 28,10,202.00
3 Gas 11,37,727.00 44,51,215.00
4 Other Business Activities 48,050.00 1,69,905.00
Total Segment Revenue 2,37,23,194.00 9,04,86,898.00
Less: Inter segment revenue 4,37,661.00 18,64,457.00
Revenue from operations 2,32,85,533.00 8,86,22,441.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Petroleum Products 19,21,872.00 56,46,156.00
2 Petrochemicals 1,20,913.00 1,01,502.00
3 Gas (1,14,526.00) (25,491.00)
4 Other Business Activities (11,450.00) (52,516.00)
Total Profit before tax 19,16,809.00 56,69,651.00
i. Finance cost 1,84,927.00 7,96,902.00
ii. Other Unallocable Expenditure net off Unallocable income 1,99,645.00 (5,692.00)
Profit before tax 15,32,237.00 48,78,441.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Petroleum Products 3,53,54,657.00 3,53,54,657.00
2 Petrochemicals 45,22,457.00 45,22,457.00
3 Gas 14,12,575.00 14,12,575.00
4 Other Business Activities 2,58,205.00 2,58,205.00
Total Segment Asset 4,15,47,894.00 4,15,47,894.00
Un-allocable Assets 76,05,618.00 76,05,618.00
Net Segment Asset 4,91,53,512.00 4,91,53,512.00
4 Segment Liabilities
Segment Liabilities
1 Petroleum Products 1,33,81,982.00 1,33,81,982.00
2 Petrochemicals 2,88,834.00 2,88,834.00
3 Gas 5,80,938.00 5,80,938.00
4 Other Business Activities 99,886.00 99,886.00
Total Segment Liabilities 1,43,51,640.00 1,43,51,640.00
Un-allocable Liabilities 1,43,47,438.00 1,43,47,438.00
Net Segment Liabilities 2,86,99,078.00 2,86,99,078.00
Disclosure of notes on segments Textual Information(2)



Text Block

Textual Information(2) Notes: A. segment revenue comprises sales/income from operations (inclusive of excise duty) and other operatiing income. B. other business activities segment of the Company comprises ; Oil & Gas Exploration activities, explosives and cryogenic business and wind mill and solar power generation. C. Figures relating to the previous periods have been regrouped wherever necessary to confirm to the figures of the current period.



Other Comprehensive Income

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Amount of items that will not be reclassified to profit and loss 4,30,206.00 3,83,392.00
Total Amount of items that will not be reclassified to profit and loss 4,30,206.00 3,83,392.00
2 Income tax relating to items that will not be reclassified to profit or loss 63,391.00 57,331.00
3 Amount of items that will be reclassified to profit and loss
1 Amount of items that will be reclassified to profit and loss (48,529.00) (54,146.00)
Total Amount of items that will be reclassified to profit and loss (48,529.00) (54,146.00)
4 Income tax relating to items that will be reclassified to profit or loss (11,703.00) (11,807.00)
5 Total Other comprehensive income 3,29,989.00 2,83,722.00



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2025
B Date of end of reporting period 31-03-2026
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Standalone
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 48,78,441.00
Adjustments for reconcile profit (loss)
Adjustments for finance costs 7,96,902.00
Adjustments for decrease (increase) in inventories (1,90,894.00)
Adjustments for decrease (increase) in trade receivables, current 0.00
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 72,353.00
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current 0.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 0.00
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 4,90,639.00
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 16,96,482.00
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 2,36,113.00
Adjustments for provisions, current 1,39,107.00
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 0.00
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 4,82,563.00
Adjustments for dividend income 2,74,010.00
Adjustments for interest income 1,68,799.00
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) 65,027.00
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items (92,968.00)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 32,52,515.00
Net cash flows from (used in) operations 81,30,956.00
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 9,91,099.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 71,39,857.00
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 3,66,720.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 58,326.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 1,11,574.00
Purchase of property, plant and equipment 26,42,109.00
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 13,580.00
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 2,967.00
Cash receipts from repayment of advances and loans made to other parties 1,000.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 2,74,010.00
Interest received 1,70,340.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) investing activities (17,66,178.00)
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 12,11,015.00
Repayments of borrowings 40,70,781.00
Payments of lease liabilities 3,16,892.00
Dividends paid 13,76,924.00
Interest paid 8,18,273.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (53,71,855.00)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 1,824.00
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents 1,824.00
Cash and cash equivalents cash flow statement at beginning of period 26,317.00
Cash and cash equivalents cash flow statement at end of period 28,141.00





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 M/s Khandelwal Jain & Co Yes 31-08-2028
2 M/s K G Somani & Co LLP Yes 30-06-2028
3 M/s M K P S & Associates LLP Yes 31-12-2028
4 M/s Komandoor & Co LLP Yes 30-09-2027


Amount in (Lakhs)

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 Indian Oil Corporation Limited Avi-Oil India Private Limited JV & Associates Any other transaction Other Operating Revenue/Other Income Nil 0.00 0.00 0.00
2 Indian Oil Corporation Limited Avi-Oil India Private Limited JV & Associates Investment Nil 0.00 450.00 450.00
3 Indian Oil Corporation Limited Avi-Oil India Private Limited JV & Associates Purchase of goods or services 2,100.00 Nil 772.00 (156.00) (9.00)
4 Indian Oil Corporation Limited Avi-Oil India Private Limited JV & Associates Sale of goods or services 100.00 Nil 0.00 0.00 0.00
5 Indian Oil Corporation Limited Cauvery Basin Refinery and Petrochemicals Limited JV & Associates Investment Nil 0.00 8,476.00 8,476.00
6 Indian Oil Corporation Limited Cauvery Basin Refinery and Petrochemicals Limited JV & Associates Sale of goods or services 642.00 Nil 0.00 0.00 0.00
7 Indian Oil Corporation Limited Chennai Petroleum Corporation Limited Subsidiary Any other transaction Expenses Paid/ (Recovered) (Net) (4,360.00) Nil (3,100.00) 1.00 1.00
8 Indian Oil Corporation Limited Chennai Petroleum Corporation Limited Subsidiary Any other transaction Other Operating Revenue/Other Income 20,140.00 Nil 61.00 18-05-2026 7,040.00 1,35,567.00 2,14,320.00
9 Indian Oil Corporation Limited Chennai Petroleum Corporation Limited Subsidiary Any other transaction Expenses Paid 12,497.00 Nil 67.00 13-08-2025 4,659.00 0.00 0.00
10 Indian Oil Corporation Limited Chennai Petroleum Corporation Limited Subsidiary Any other transaction Expenses Paid/ Recovered (Net) 12.00 Nil 12.00 13-08-2025 0.00 0.00 0.00
11 Indian Oil Corporation Limited Chennai Petroleum Corporation Limited Subsidiary Investment Nil 0.00 50,933.00 50,933.00
12 Indian Oil Corporation Limited Chennai Petroleum Corporation Limited Subsidiary Purchase of fixed assets 0.00 Nil 0.00 0.00 0.00
13 Indian Oil Corporation Limited Chennai Petroleum Corporation Limited Subsidiary Purchase of goods or services 96,69,079.00 Nil 7.00 27-10-2025 37,34,113.00 (1,42,970.00) (41,681.00)
14 Indian Oil Corporation Limited Chennai Petroleum Corporation Limited Subsidiary Any other transaction Receiving of Services Nil 0.00 (14.00) (4.00)
15 Indian Oil Corporation Limited Chennai Petroleum Corporation Limited Subsidiary Sale of goods or services 6,39,705.00 Nil 1,55,197.00 (408.00) (318.00)
16 Indian Oil Corporation Limited Chennai Petroleum Corporation Limited Subsidiary Any other transaction Rendering of services 2,586.00 Nil 2,586.00 27-10-2025 1,835.00 0.00 (50.00)
17 Indian Oil Corporation Limited Delhi Aviation Fuel Facility Private Limited JV & Associates Any other transaction Expenses Paid/ (Recovered) (Net) 3.00 Nil 0.00 0.00 0.00
18 Indian Oil Corporation Limited Delhi Aviation Fuel Facility Private Limited JV & Associates Investment Nil 0.00 6,068.00 6,068.00
19 Indian Oil Corporation Limited Delhi Aviation Fuel Facility Private Limited JV & Associates Sale of goods or services 20.00 Nil 0.00 1.00 0.00
20 Indian Oil Corporation Limited Delhi Aviation Fuel Facility Private Limited JV & Associates Sale of goods or services 75.00 Nil 33.00 11.00 11.00
21 Indian Oil Corporation Limited Dr. Dattatreya Rao Sirpurker Independent Directors Any other transaction Sitting Fees Nil 6.00 0.00 0.00
22 Indian Oil Corporation Limited Falcon Oil & Gas B V JV & Associates of subsidiary Purchase of goods or services 4,00,000.00 Nil 0.00 0.00 0.00
23 Indian Oil Corporation Limited GH4India Private Limited JV & Associates Investment Nil 0.00 100.00 100.00
24 Indian Oil Corporation Limited Green Gas Limited JV & Associates Any other transaction Deposits taken 2.00 Nil 2.00 18-05-2026 0.00 (2.00) (4.00)
25 Indian Oil Corporation Limited Green Gas Limited JV & Associates Any other transaction Expenses Paid/ (Recovered) (Net) 180.00 Nil 0.00 0.00 (710.00)
26 Indian Oil Corporation Limited Green Gas Limited JV & Associates Any other transaction Other Operating Revenue/Other Income 489.00 Nil 236.00 72.00 84.00
27 Indian Oil Corporation Limited Green Gas Limited JV & Associates Interest received Nil 0.00 0.00 0.00
28 Indian Oil Corporation Limited Green Gas Limited JV & Associates Investment Nil 0.00 5,115.00 5,115.00
29 Indian Oil Corporation Limited Green Gas Limited JV & Associates Purchase of goods or services 43,423.00 Nil 18,667.00 (1,612.00) 0.00
30 Indian Oil Corporation Limited Green Gas Limited JV & Associates Sale of goods or services 29,300.00 Nil 7,263.00 551.00 862.00
31 Indian Oil Corporation Limited Green Gas Limited JV & Associates Sale of goods or services 113.00 Nil 23.00 18-05-2026 65.00 33.00 68.00
32 Indian Oil Corporation Limited GSPL India Gasnet Limited JV & Associates Any other transaction Deposits placed Nil 0.00 12.00 12.00
33 Indian Oil Corporation Limited GSPL India Gasnet Limited JV & Associates Any other transaction Deposits taken Nil 0.00 0.00 0.00
34 Indian Oil Corporation Limited GSPL India Gasnet Limited JV & Associates Any other transaction Other Operating Revenue/Other Income 3.00 Nil 3.00 0.00 0.00
35 Indian Oil Corporation Limited GSPL India Gasnet Limited JV & Associates Any other transaction Director Sitting Fees 2.00 Nil 1.00 0.00 0.00
36 Indian Oil Corporation Limited GSPL India Gasnet Limited JV & Associates Interest received 147.00 Nil 1.00 0.00 1.00
37 Indian Oil Corporation Limited GSPL India Gasnet Limited JV & Associates Investment Nil 0.00 60,062.00 60,062.00
38 Indian Oil Corporation Limited GSPL India Gasnet Limited JV & Associates Loan 2,100.00 Nil 2,100.00 0.00 2,100.00
39 Indian Oil Corporation Limited GSPL India Gasnet Limited JV & Associates Purchase of fixed assets Nil 0.00 0.00 0.00
40 Indian Oil Corporation Limited GSPL India Gasnet Limited JV & Associates Purchase of goods or services 13,098.00 Nil 0.00 0.00 0.00
41 Indian Oil Corporation Limited GSPL India Gasnet Limited JV & Associates Any other transaction Receiving of Services 33.00 Nil 7.00 04-02-2026 1.00 0.00 (1.00)
42 Indian Oil Corporation Limited GSPL India Gasnet Limited JV & Associates Sale of goods or services 12,000.00 Nil 1,258.00 0.00 1.00
43 Indian Oil Corporation Limited GSPL India Gasnet Limited JV & Associates Sale of goods or services 5.00 Nil 0.00 0.00 0.00
44 Indian Oil Corporation Limited GSPL India Gasnet Limited JV & Associates Sale of goods or services 95.00 Nil 10.00 04-02-2026 41.00 17.00 36.00
45 Indian Oil Corporation Limited GSPL India Gasnet Limited JV & Associates Purchase of goods or services 535.00 Nil 124.00 (4.00) (13.00)
46 Indian Oil Corporation Limited GSPL India Transco Limited JV & Associates Any other transaction Deposits placed Nil 0.00 84.00 88.00
47 Indian Oil Corporation Limited GSPL India Transco Limited JV & Associates Any other transaction Deposits taken Nil 0.00 (13.00) (13.00)
48 Indian Oil Corporation Limited GSPL India Transco Limited JV & Associates Any other transaction Interest income 0.00 Nil 4.00 0.00 0.00
49 Indian Oil Corporation Limited GSPL India Transco Limited JV & Associates Any other transaction Purchase of fixed assets 0.00 Nil 0.00 0.00 0.00
50 Indian Oil Corporation Limited GSPL India Transco Limited JV & Associates Any other transaction Director Sitting Fees 2.00 Nil 1.00 0.00 0.00
51 Indian Oil Corporation Limited GSPL India Transco Limited JV & Associates Investment Nil 0.00 2,929.00 2,929.00
52 Indian Oil Corporation Limited GSPL India Transco Limited JV & Associates Purchase of goods or services Nil 0.00 0.00 0.00
53 Indian Oil Corporation Limited GSPL India Transco Limited JV & Associates Any other transaction Receiving of Services 288.00 Nil 11.00 0.00 0.00
54 Indian Oil Corporation Limited GSPL India Transco Limited JV & Associates Sale of goods or services 7,200.00 Nil 0.00 0.00 0.00
55 Indian Oil Corporation Limited GSPL India Transco Limited JV & Associates Sale of goods or services 100.00 Nil 10.00 20.00 11.00
56 Indian Oil Corporation Limited GSPL India Transco Limited JV & Associates Purchase of goods or services 417.00 Nil 22.00 (1.00) (1.00)
57 Indian Oil Corporation Limited Hindustan Urvarak & Rasayan Limited JV & Associates Any other transaction Deposits taken Nil 0.00 (3.00) (3.00)
58 Indian Oil Corporation Limited Hindustan Urvarak & Rasayan Limited JV & Associates Any other transaction Other Operating Revenue/Other Income Nil 0.00 0.00 0.00
59 Indian Oil Corporation Limited Hindustan Urvarak & Rasayan Limited JV & Associates Interest received Nil 0.00 0.00 0.00
60 Indian Oil Corporation Limited Hindustan Urvarak & Rasayan Limited JV & Associates Investment Nil 0.00 2,64,299.00 2,64,299.00
61 Indian Oil Corporation Limited Hindustan Urvarak & Rasayan Limited JV & Associates Sale of goods or services 2,08,360.00 Nil 83,950.00 22,868.00 23,238.00
62 Indian Oil Corporation Limited Hindustan Urvarak & Rasayan Limited JV & Associates Sale of goods or services 135.00 Nil 46.00 22.00 19.00
63 Indian Oil Corporation Limited IAV Biogas Private Limited Subsidiary of JV & Associates Any other transaction Expenses Paid/ (Recovered) (Net) Nil 0.00 0.00 0.00
64 Indian Oil Corporation Limited IAV Biogas Private Limited Subsidiary of JV & Associates Any other transaction Other Operating Revenue/Other Income 9.00 Nil 0.00 0.00 0.00
65 Indian Oil Corporation Limited IAV Biogas Private Limited Subsidiary of JV & Associates Purchase of goods or services 480.00 Nil 49.00 (6.00) (8.00)
66 Indian Oil Corporation Limited IAV Infrastructures Private Limited Subsidiary of JV & Associates Any other transaction Expenses Paid/ (Recovered) (Net) 762.00 Nil 0.00 (2.00) (2.00)
67 Indian Oil Corporation Limited IHB Limited JV & Associates Any other transaction Deposits taken 1.00 Nil 1.00 04-02-2026 1.00 (259.00) (260.00)
68 Indian Oil Corporation Limited IHB Limited JV & Associates Any other transaction Other Operating Revenue/Other Income 18.00 Nil 11.00 18-05-2026 15.00 0.00 16.00
69 Indian Oil Corporation Limited IHB Limited JV & Associates Investment Nil 0.00 1,52,900.00 1,52,900.00
70 Indian Oil Corporation Limited IHB Limited JV & Associates Any other transaction Receiving of Services 1,05,000.00 Nil 2,816.00 0.00 (2,816.00)
71 Indian Oil Corporation Limited IHB Limited JV & Associates Sale of goods or services 145.00 Nil 3.00 04-02-2026 74.00 42.00 46.00
72 Indian Oil Corporation Limited IHB Limited JV & Associates Sale of goods or services 1,627.00 Nil 627.00 13-08-2025 1,627.00 0.00 1,909.00
73 Indian Oil Corporation Limited IHB Limited JV & Associates Sale of goods or services 1,825.00 Nil 595.00 187.00 290.00
74 Indian Oil Corporation Limited IHB Limited JV & Associates Sale of goods or services 395.00 Nil 159.00 04-02-2026 64.00 165.00 76.00
75 Indian Oil Corporation Limited IHB Limited JV & Associates Sale of goods or services 11,684.00 Nil 6,829.00 13-08-2025 2,092.00 875.00 997.00
76 Indian Oil Corporation Limited Indian Additives Limited JV & Associates of subsidiary Purchase of goods or services 25,000.00 Nil 12,773.00 (1,420.00) (1,831.00)
77 Indian Oil Corporation Limited Indian Additives Limited JV & Associates of subsidiary Sale of goods or services 19,500.00 Nil 7,356.00 1,290.00 1,702.00
78 Indian Oil Corporation Limited Indian Oil Adani Ventures Limited JV & Associates Any other transaction Expenses Paid/ (Recovered) (Net) 18,955.00 Nil 6,450.00 (1,256.00) (1,670.00)
79 Indian Oil Corporation Limited Indian Oil Adani Ventures Limited JV & Associates Any other transaction Other Operating Revenue/Other Income 13.00 Nil 9.00 0.00 0.00
80 Indian Oil Corporation Limited Indian Oil Adani Ventures Limited JV & Associates Any other transaction Receiving of Services Nil 0.00 0.00 0.00
81 Indian Oil Corporation Limited Indian Oil Adani Ventures Limited JV & Associates Interest received 125.00 Nil 39.00 51.00 7.00
82 Indian Oil Corporation Limited Indian Oil Adani Ventures Limited JV & Associates Investment Nil 0.00 73,996.00 73,996.00
83 Indian Oil Corporation Limited Indian Oil Adani Ventures Limited JV & Associates Loan Nil 0.00 1,000.00 0.00
84 Indian Oil Corporation Limited Indian Oil Adani Ventures Limited JV & Associates Purchase of fixed assets 4,650.00 Nil 0.00 0.00 0.00
85 Indian Oil Corporation Limited Indian Oil Adani Ventures Limited JV & Associates Purchase of goods or services Nil 0.00 (7.00) (7.00)
86 Indian Oil Corporation Limited Indian Oil Adani Ventures Limited JV & Associates Sale of goods or services 145.00 Nil 60.00 04-02-2026 51.00 46.00 20.00
87 Indian Oil Corporation Limited Indian Oil Corporation Limited (Assam Oil Division) Employees Provident Fund Trust Any other transaction Post Employee benefits Nil 677.00 134.00 (138.00)
88 Indian Oil Corporation Limited Indian Oil Petronas Private Limited JV & Associates Sale of goods or services 650.00 Nil 291.00 91.00 109.00
89 Indian Oil Corporation Limited Indian Synthetic Rubber Private Limited JV & Associates Any other transaction Other Operating Revenue/Other Income 15,689.00 Nil 1,012.00 18-05-2026 7,257.00 1,458.00 1,014.00
90 Indian Oil Corporation Limited Indian Synthetic Rubber Private Limited JV & Associates Investment Nil 0.00 22,286.00 22,286.00
91 Indian Oil Corporation Limited Indian Synthetic Rubber Private Limited JV & Associates Sale of goods or services 76,999.00 Nil 36,871.00 7,085.00 7,717.00
92 Indian Oil Corporation Limited Indian Synthetic Rubber Private Limited JV & Associates Sale of goods or services 134.00 Nil 67.00 17.00 17.00
93 Indian Oil Corporation Limited IndianOil Adani Gas Private Limited JV & Associates Any other transaction Deposits taken 6.00 Nil 6.00 18-05-2026 1.00 (29.00) (29.00)
94 Indian Oil Corporation Limited IndianOil Adani Gas Private Limited JV & Associates Any other transaction Other Operating Revenue/Other Income 1,560.00 Nil 721.00 420.00 422.00
95 Indian Oil Corporation Limited IndianOil Adani Gas Private Limited JV & Associates Investment Nil 59,885.00 71,837.00 1,31,722.00
96 Indian Oil Corporation Limited IndianOil Adani Gas Private Limited JV & Associates Purchase of goods or services 1,23,675.00 Nil 60,210.00 (6,773.00) (5,969.00)
97 Indian Oil Corporation Limited IndianOil Adani Gas Private Limited JV & Associates Any other transaction Receiving of Services 130.00 Nil 0.00 0.00 0.00
98 Indian Oil Corporation Limited IndianOil Adani Gas Private Limited JV & Associates Sale of goods or services 260.00 Nil 90.00 55.00 63.00
99 Indian Oil Corporation Limited IndianOil Adani Gas Private Limited JV & Associates Sale of goods or services 29.00 Nil 8.00 18-05-2026 2.00 0.00 0.00
100 Indian Oil Corporation Limited IndianOil Adani Gas Private Limited JV & Associates Sale of goods or services 1,285.00 Nil 190.00 23.00 17.00
101 Indian Oil Corporation Limited IndianOil Adani Gas Private Limited JV & Associates Purchase of goods or services 2,635.00 Nil 1,635.00 18-05-2026 521.00 (70.00) (43.00)
102 Indian Oil Corporation Limited IndianOil (Mauritius) Limited Subsidiary Any other transaction Expenses Paid/ (Recovered) (Net) 80.00 Nil 44.00 0.00 (7.00)
103 Indian Oil Corporation Limited IndianOil (Mauritius) Limited Subsidiary Any other transaction Other Operating Revenue/Other Income Nil 0.00 0.00 0.00
104 Indian Oil Corporation Limited IndianOil (Mauritius) Limited Subsidiary Investment Nil 0.00 7,567.00 7,567.00
105 Indian Oil Corporation Limited IndianOil (Mauritius) Limited Subsidiary Sale of goods or services 37,984.00 Nil 7.00 27-10-2025 383.00 52.00 66.00
106 Indian Oil Corporation Limited IndianOil LNG Private Limited JV & Associates Any other transaction Expenses Paid/ (Recovered) (Net) 6.00 Nil 0.00 0.00 0.00
107 Indian Oil Corporation Limited IndianOil LNG Private Limited JV & Associates Any other transaction Other Operating Revenue/Other Income 9.00 Nil 6.00 0.00 0.00
108 Indian Oil Corporation Limited IndianOil LNG Private Limited JV & Associates Investment Nil 0.00 4,64,357.00 4,91,477.00
109 Indian Oil Corporation Limited IndianOil LNG Private Limited JV & Associates Purchase of goods or services 71,800.00 Nil 28,186.00 93,130.00 73,624.00
110 Indian Oil Corporation Limited IndianOil LNG Private Limited JV & Associates Any other transaction Receiving of Services 924.00 Nil 343.00 (20.00) (32.00)
111 Indian Oil Corporation Limited IndianOil LNG Private Limited JV & Associates Sale of goods or services 20.00 Nil 15.00 0.00 0.00
112 Indian Oil Corporation Limited IndianOil LNG Private Limited JV & Associates Sale of goods or services 240.00 Nil 92.00 38.00 39.00
113 Indian Oil Corporation Limited Indianoil NTPC Green Energy Private Limited JV & Associates Investment Nil 11,400.00 14,405.00 25,805.00
114 Indian Oil Corporation Limited Indianoil NTPC Green Energy Private Limited JV & Associates Sale of goods or services 85.00 Nil 13.00 04-02-2026 36.00 11.00 14.00
115 Indian Oil Corporation Limited Indian Oil Petronas Private Limited JV & Associates Any other transaction Other Operating Revenue/Other Income 3.00 Nil 3.00 18-05-2026 3.00 0.00 0.00
116 Indian Oil Corporation Limited Indian Oil Petronas Private Limited JV & Associates Investment Nil 0.00 13,400.00 13,400.00
117 Indian Oil Corporation Limited Indian Oil Petronas Private Limited JV & Associates Purchase of goods or services 9.00 Nil 0.00 (6.00) (1.00)
118 Indian Oil Corporation Limited Indian Oil Petronas Private Limited JV & Associates Any other transaction Expenses Paid/ (Recovered) (Net) 32,407.00 Nil 14,441.00 (2,643.00) (2,093.00)
119 Indian Oil Corporation Limited Indian Oil Petronas Private Limited JV & Associates Sale of goods or services 3,16,238.00 Nil 1,32,639.00 4,079.00 1,762.00
120 Indian Oil Corporation Limited IndianOil Skytanking Delhi Private Limited Subsidiary of JV & Associates Any other transaction Expenses Paid/ (Recovered) (Net) 5,303.00 Nil 2,118.00 (15.00) (1.00)
121 Indian Oil Corporation Limited IndianOil Skytanking Delhi Private Limited Subsidiary of JV & Associates Sale of goods or services 50.00 Nil 2.00 4.00 7.00
122 Indian Oil Corporation Limited IndianOil SkyTanking Private Limited JV & Associates Any other transaction Other Operating Revenue/Other Income 70.00 Nil 27.00 18-05-2026 836.00 0.00 0.00
123 Indian Oil Corporation Limited IndianOil SkyTanking Private Limited JV & Associates Investment Nil 0.00 7,328.00 7,328.00
124 Indian Oil Corporation Limited IndianOil SkyTanking Private Limited JV & Associates Any other transaction Expenses Paid/ (Recovered) (Net) 24,848.00 Nil 139.00 18-05-2026 10,225.00 (761.00) (643.00)
125 Indian Oil Corporation Limited IndianOil SkyTanking Private Limited JV & Associates Sale of goods or services 202.00 Nil 60.00 5.00 23.00
126 Indian Oil Corporation Limited IndianOil SkyTanking Private Limited JV & Associates Sale of goods or services 170.00 Nil 74.00 24.00 28.00
127 Indian Oil Corporation Limited IndianOil Total Private Limited JV & Associates Investment Nil 0.00 3,750.00 3,750.00
128 Indian Oil Corporation Limited IndianOil Total Private Limited JV & Associates Purchase of goods or services 38,725.00 Nil 12,225.00 18-05-2026 27,120.00 (4,731.00) (8,324.00)
129 Indian Oil Corporation Limited IndianOil Total Private Limited JV & Associates Sale of goods or services 52,636.00 Nil 31,746.00 925.00 2,282.00
130 Indian Oil Corporation Limited IndianOil Total Private Limited JV & Associates Sale of goods or services 135.00 Nil 67.00 30.00 28.00
131 Indian Oil Corporation Limited Indofast Swap Energy Private Limited JV & Associates Investment Nil 0.00 39,501.00 39,501.00
132 Indian Oil Corporation Limited Indofast Swap Energy Private Limited JV & Associates Sale of goods or services 289.00 Nil 244.00 18-05-2026 92.00 20.00 33.00
133 Indian Oil Corporation Limited IndOil Global B.V., Netherlands Subsidiary Any other transaction Provisions made/(write back) during the year Nil 1,21,957.00 0.00 0.00
134 Indian Oil Corporation Limited IndOil Global B.V., Netherlands Subsidiary Investment Nil 0.00 5,93,084.00 4,71,127.00
135 Indian Oil Corporation Limited IndOil Global B.V., Netherlands Subsidiary Sale of goods or services 1.00 Nil 1.00 0.00 0.00
136 Indian Oil Corporation Limited IndOil Montney Limited Subsidiary of Subsidiary Any other transaction Financial Guarantee 6,70,530.00 Nil 6,22,973.00 5,47,228.00 5,76,851.00
137 Indian Oil Corporation Limited IndOil Montney Limited Subsidiary of Subsidiary Any other transaction Management contracts including for deputation of employees 99.00 Nil 49.00 58.00 49.00
138 Indian Oil Corporation Limited IndOil Montney Limited Subsidiary of Subsidiary Any other transaction Other than Financial Guarantee Nil 0.00 2,90,317.00 3,17,683.00
139 Indian Oil Corporation Limited IndOil Montney Limited Subsidiary of Subsidiary Any other transaction Rendering of services 4,300.00 Nil 2,712.00 1,301.00 3,992.00
140 Indian Oil Corporation Limited INDOIL Netherlands B.V. JV & Associates of subsidiary Any other transaction Management contracts including for deputation of employees Nil 0.00 854.00 912.00
141 Indian Oil Corporation Limited INDOIL Netherlands B.V. JV & Associates of subsidiary Any other transaction Other than Financial Guarantee Nil 0.00 3,25,293.00 3,47,429.00
142 Indian Oil Corporation Limited Indradhanush Gas Grid Limited JV & Associates Any other transaction Guarantees or collateral given Nil 0.00 22,150.00 26,150.00
143 Indian Oil Corporation Limited Indradhanush Gas Grid Limited JV & Associates Investment Nil 100.00 24,176.00 23,719.00
144 Indian Oil Corporation Limited Indradhanush Gas Grid Limited JV & Associates Sale of goods or services 485.00 Nil 223.00 103.00 91.00
145 Indian Oil Corporation Limited Indradhanush Gas Grid Limited JV & Associates Sale of goods or services Nil 4.00 (925.00) (500.00)
146 Indian Oil Corporation Limited Indradhanush Gas Grid Limited JV & Associates Sale of goods or services 7.00 Nil 6.00 0.00 0.00
147 Indian Oil Corporation Limited IOC Global Capital Management IFSC Limited Subsidiary Any other transaction Financial Guarantee 6,96,000.00 Nil 0.00 1,20,365.00 1,97,386.00
148 Indian Oil Corporation Limited IOC Global Capital Management IFSC Limited Subsidiary Any other transaction Interest expenses 0.00 Nil 4,007.00 0.00 (280.00)
149 Indian Oil Corporation Limited IOC Global Capital Management IFSC Limited Subsidiary Any other transaction Loan Taken 0.00 Nil 0.00 (1,60,097.00) (1,70,992.00)
150 Indian Oil Corporation Limited IOC Global Capital Management IFSC Limited Subsidiary Any other transaction Other Operating Revenue/Other Income 1,740.00 Nil 209.00 103.00 307.00
151 Indian Oil Corporation Limited IOC Global Capital Management IFSC Limited Subsidiary Investment Nil 0.00 66,025.00 66,025.00
152 Indian Oil Corporation Limited IOC Global Capital Management IFSC Limited Subsidiary Sale of goods or services 5.00 Nil 4.00 0.00 4.00
153 Indian Oil Corporation Limited IOC Global Capital Management IFSC Limited Subsidiary Sale of goods or services 80.00 Nil 38.00 18-05-2026 49.00 6.00 11.00
154 Indian Oil Corporation Limited IOC GPS Renewables Private Limited JV & Associates Any other transaction Reimbursement of Expenses Nil 0.00 2.00 0.00
155 Indian Oil Corporation Limited IOC GPS Renewables Private Limited JV & Associates Investment Nil 5,000.00 5,415.00 10,415.00
156 Indian Oil Corporation Limited IOC GPS Renewables Private Limited JV & Associates Sale of goods or services 135.00 Nil 135.00 18-05-2026 69.00 15.00 28.00
157 Indian Oil Corporation Limited IOC Middle East FZE Subsidiary Any other transaction Expenses Paid/ (Recovered) (Net) 201.00 Nil 150.00 0.00 (94.00)
158 Indian Oil Corporation Limited IOC Middle East FZE Subsidiary Any other transaction Purchase of facilitation service 95.00 Nil 0.00 0.00 0.00
159 Indian Oil Corporation Limited IOC Middle East FZE Subsidiary Investment Nil 0.00 356.00 356.00
160 Indian Oil Corporation Limited IOC Middle East FZE Subsidiary Sale of goods or services 66,680.00 Nil 826.00 62.00 25.00
161 Indian Oil Corporation Limited IOC Phinergy Private Limited JV & Associates Any other transaction Provisions made/(write back) during the year Nil 1,494.00 0.00 0.00
162 Indian Oil Corporation Limited IOC Phinergy Private Limited JV & Associates Investment Nil (1,494.00) 1,494.00 0.00
163 Indian Oil Corporation Limited IOC Phinergy Private Limited JV & Associates Sale of goods or services 145.00 Nil 72.00 87.00 87.00
164 Indian Oil Corporation Limited IOC Sweden AB Subsidiary Any other transaction Provisions made/(write back) Nil 0.00 0.00 0.00
165 Indian Oil Corporation Limited IOC Sweden AB Subsidiary Investment Nil 0.00 7,539.00 7,539.00
166 Indian Oil Corporation Limited IOCL (Marketing Division) Employees Provident Fund Trust Any other transaction Post Employee benefits Nil 12,029.00 (4,871.00) (5,525.00)
167 Indian Oil Corporation Limited IOCL (Refinery Division) Employees Provident Fund Trust Any other transaction Post Employee benefits Nil 14,304.00 (1,100.00) (3,124.00)
168 Indian Oil Corporation Limited IOCL (USA) INC. Subsidiary Any other transaction Provisions made/(write back) Nil 0.00 0.00 0.00
169 Indian Oil Corporation Limited IOCL (USA) INC. Subsidiary Investment Nil 0.00 33,632.00 33,632.00
170 Indian Oil Corporation Limited IOCL (USA) INC. Subsidiary Sale of goods or services 2.00 Nil 2.00 0.00 0.00
171 Indian Oil Corporation Limited IOCL Employees Group Gratuity Trust Trust Any other transaction Post Employee benefits Nil 2,911.00 919.00 5,017.00
172 Indian Oil Corporation Limited IOCL Employees Post Retirement Medical Benefit Fund Trust Any other transaction Post Employee benefits Nil 16,350.00 12,077.00 7,060.00
173 Indian Oil Corporation Limited IOCL Employees Superannuation Benefit Fund Trust Any other transaction Post Employee benefits Nil 3,724.00 483.00 (12,244.00)
174 Indian Oil Corporation Limited IOCL Singapore Pte. Limited Subsidiary Any other transaction Management contracts including for deputation of employees 40.00 Nil 13.00 7.00 7.00
175 Indian Oil Corporation Limited IOCL Singapore Pte. Limited Subsidiary Any other transaction Other Operating Revenue/Other Income Nil 0.00 0.00 0.00
176 Indian Oil Corporation Limited IOCL Singapore Pte. Limited Subsidiary Investment Nil 0.00 9,00,534.00 9,00,534.00
177 Indian Oil Corporation Limited IOCL Singapore Pte. Limited Subsidiary Sale of goods or services 28,846.00 Nil 1.00 18-05-2026 43.00 0.00 2.00
178 Indian Oil Corporation Limited IOT Utkal Energy Services Ltd Subsidiary of JV & Associates Any other transaction Receiving of services 42,960.00 Nil 21,480.00 (1,24,254.00) (1,11,143.00)
179 Indian Oil Corporation Limited IOT Utkal Energy Services Ltd Subsidiary of JV & Associates Any other transaction Expenses Paid/ Recovered (Net) 11,471.00 Nil 134.00 18-05-2026 6,368.00 0.00 0.00
180 Indian Oil Corporation Limited Kochi Salem Pipeline Private Limited JV & Associates Any other transaction Expenses Paid/ (Recovered) (Net) 5,930.00 Nil 1,123.00 (270.00) (246.00)
181 Indian Oil Corporation Limited Kochi Salem Pipeline Private Limited JV & Associates Investment Nil 0.00 75,013.00 75,013.00
182 Indian Oil Corporation Limited Kochi Salem Pipeline Private Limited JV & Associates Sale of goods or services 346.00 Nil 146.00 18-05-2026 346.00 0.00 0.00
183 Indian Oil Corporation Limited Kochi Salem Pipeline Private Limited JV & Associates Sale of goods or services 185.00 Nil 92.00 25.00 38.00
184 Indian Oil Corporation Limited Kochi Salem Pipeline Private Limited JV & Associates Sale of goods or services 2,021.00 Nil 302.00 403.00 560.00
185 Indian Oil Corporation Limited Lanka IOC PLC Subsidiary Any other transaction Expenses Paid/ (Recovered) (Net) 113.00 Nil 101.00 0.00 0.00
186 Indian Oil Corporation Limited Lanka IOC PLC Subsidiary Any other transaction Other Operating Revenue/Other Income Nil 0.00 0.00 0.00
187 Indian Oil Corporation Limited Lanka IOC PLC Subsidiary Investment Nil 0.00 19,413.00 19,413.00
188 Indian Oil Corporation Limited Lanka IOC PLC Subsidiary Purchase of goods or services 2,236.00 Nil 0.00 0.00 0.00
189 Indian Oil Corporation Limited Lanka IOC PLC Subsidiary Sale of goods or services 2,24,300.00 Nil 1,29,045.00 453.00 39,196.00
190 Indian Oil Corporation Limited LLC Bharat Energy Office JV & Associates of subsidiary Any other transaction Receiving of Services 304.00 Nil 128.00 (74.00) (92.00)
191 Indian Oil Corporation Limited LPG Equipment Research Centre (LERC) JV & Associates Sale of goods or services 310.00 Nil 150.00 18-05-2026 129.00 0.00 0.00
192 Indian Oil Corporation Limited LPG Equipment Research Centre (LERC) Other Related Party of IOCl Any other transaction Expenses Paid/ (Recovered) (Net) 372.00 Nil 42.00 18-05-2026 274.00 1,724.00 1,566.00
193 Indian Oil Corporation Limited Lubrizol India Private Limited JV & Associates Any other transaction Other Operating Revenue/Other Income 30.00 Nil 0.00 0.00 0.00
194 Indian Oil Corporation Limited Lubrizol India Private Limited JV & Associates Investment Nil 0.00 6,171.00 6,171.00
195 Indian Oil Corporation Limited Lubrizol India Private Limited JV & Associates Purchase of goods or services 74,000.00 Nil 22,448.00 (3,996.00) (9,704.00)
196 Indian Oil Corporation Limited Lubrizol India Private Limited JV & Associates Sale of goods or services 17,020.00 Nil 3,322.00 1,084.00 576.00
197 Indian Oil Corporation Limited IndianOil Upstream Ventures Limited Subsidiary Investment Nil 0.00 10.00 10.00
198 Indian Oil Corporation Limited Ms. Rashmi Govil Whole Time Directors Remuneration Nil 39.00 0.00 0.00
199 Indian Oil Corporation Limited Mumbai Aviation Fuel Farm Facility Private Limited JV & Associates Any other transaction Expenses Paid/ (Recovered) (Net) 6,252.00 Nil 2,514.00 2.00 23.00
200 Indian Oil Corporation Limited Mumbai Aviation Fuel Farm Facility Private Limited JV & Associates Any other transaction Other Operating Revenue/Other Income Nil 0.00 0.00 0.00
201 Indian Oil Corporation Limited Mumbai Aviation Fuel Farm Facility Private Limited JV & Associates Investment Nil 0.00 5,292.00 5,292.00
202 Indian Oil Corporation Limited Mumbai Aviation Fuel Farm Facility Private Limited JV & Associates Sale of goods or services 10.00 Nil 8.00 18-05-2026 1.00 3.00 0.00
203 Indian Oil Corporation Limited NPCIL- IndianOil Nuclear Energy Corporation Limited JV & Associates Investment Nil 0.00 26.00 26.00
204 Indian Oil Corporation Limited Paradeep Plastic Park JV & Associates Investment Nil 0.00 3,272.00 3,272.00
205 Indian Oil Corporation Limited Petronet India Limited JV & Associates Investment Nil 0.00 18.00 18.00
206 Indian Oil Corporation Limited Petronet LNG Limited JV & Associates Any other transaction Expenses Paid/ (Recovered) (Net) 3.00 Nil 1.00 (1.00) 0.00
207 Indian Oil Corporation Limited Petronet LNG Limited JV & Associates Any other transaction Other Operating Revenue/Other Income 774.00 Nil 13,156.00 88.00 2.00
208 Indian Oil Corporation Limited Petronet LNG Limited JV & Associates Any other transaction Receiving of Services 54,400.00 Nil 0.00 0.00 0.00
209 Indian Oil Corporation Limited Petronet LNG Limited JV & Associates Any other transaction Sale of goods or services 1,053.00 Nil 0.00 0.00 0.00
210 Indian Oil Corporation Limited Petronet LNG Limited JV & Associates Investment Nil 0.00 9,875.00 9,875.00
211 Indian Oil Corporation Limited Petronet LNG Limited JV & Associates Purchase of goods or services 18,43,006.00 Nil 106.00 18-05-2026 5,73,397.00 (79,398.00) (17,296.00)
212 Indian Oil Corporation Limited Petronet LNG Limited JV & Associates Purchase of goods or services Nil 7,169.00 (393.00) (869.00)
213 Indian Oil Corporation Limited Petronet VK Limited JV & Associates Any other transaction Other Operating Revenue/Other Income 0.00 Nil 0.00 259.00 259.00
214 Indian Oil Corporation Limited Petronet VK Limited JV & Associates Any other transaction Others Nil 0.00 8,679.00 8,679.00
215 Indian Oil Corporation Limited Petronet VK Limited JV & Associates Interest received Nil 0.00 2,576.00 2,576.00
216 Indian Oil Corporation Limited Petronet VK Limited JV & Associates Investment Nil 0.00 2.00 2.00
217 Indian Oil Corporation Limited Ratnagiri Refinery & Petrochemicals Limited JV & Associates Investment Nil 0.00 10,000.00 10,000.00
218 Indian Oil Corporation Limited Ratnagiri Refinery & Petrochemicals Limited JV & Associates Sale of goods or services 495.00 Nil 119.00 51.00 51.00
219 Indian Oil Corporation Limited Shri Alok Sharma Whole Time Directors Remuneration Nil 141.00 0.00 0.00
220 Indian Oil Corporation Limited Shri Anuj Jain Whole Time Directors Remuneration Nil 36.00 6.00 51.00
221 Indian Oil Corporation Limited Shri Arvind Kumar Whole Time Directors Remuneration Nil 69.00 3.00 0.00
222 Indian Oil Corporation Limited Shri Arvinder Singh Sahney Whole Time Directors Remuneration Nil 38.00 6.00 6.00
223 Indian Oil Corporation Limited Shri Kamal Kumar Gwalani Company Secretary Remuneration Nil 37.00 19.00 18.00
224 Indian Oil Corporation Limited Shri Krishnan Sadagopan Independent Directors Any other transaction Sitting Fees Nil 5.00 0.00 0.00
225 Indian Oil Corporation Limited Shri N. Senthil Kumar Whole Time Directors Remuneration Nil 13.00 0.00 0.00
226 Indian Oil Corporation Limited Shri Prasenjit Biswas Independent Directors Any other transaction Sitting Fees Nil 6.00 0.00 0.00
227 Indian Oil Corporation Limited Shri Suman Kumar Whole Time Directors Remuneration Nil 32.00 11.00 9.00
228 Indian Oil Corporation Limited Shri V. Satish Kumar Whole Time Directors Remuneration Nil 15.00 0.00 0.00
229 Indian Oil Corporation Limited Suntera Nigeria 205 Limited JV & Associates Loan Nil 0.00 17,798.00 17,810.00
230 Indian Oil Corporation Limited Taas India PTE Limited JV & Associates of subsidiary Any other transaction Management contracts including for deputation of employees 290.00 Nil 140.00 67.00 72.00
231 Indian Oil Corporation Limited Terra Clean Limited Subsidiary Any other transaction Business Support Services 73.00 Nil 0.00 0.00 0.00
232 Indian Oil Corporation Limited Terra Clean Limited Subsidiary Investment Nil 0.00 5,000.00 5,000.00
233 Indian Oil Corporation Limited Terra Clean Limited Subsidiary Sale of goods or services 82.00 Nil 3.00 18-05-2026 82.00 0.00 4.00
234 Indian Oil Corporation Limited Terra Clean Limited Subsidiary Sale of goods or services 629.00 Nil 189.00 18-05-2026 360.00 171.00 147.00
235 Indian Oil Corporation Limited The Indianoil Foundation Trust Any other transaction Expenses Paid/ Recovered (Net) 8,000.00 Nil 1,743.00 553.00 60.00
236 Indian Oil Corporation Limited The Indianoil Foundation Trust Sale of goods or services 375.00 Nil 115.00 0.00 30.00
237 Indian Oil Corporation Limited Urja Bharat PTE Limited JV & Associates of subsidiary Any other transaction Management contracts including for deputation of employees 1,707.00 Nil 642.00 876.00 352.00
238 Indian Oil Corporation Limited Urja Bharat PTE Limited JV & Associates of subsidiary Any other transaction Other than Financial Guarantee Nil 0.00 48,830.00 51,204.00
239 Indian Oil Corporation Limited Urja Bharat PTE Limited JV & Associates of subsidiary Any other transaction Receiving of Services Nil 0.00 0.00 0.00
240 Indian Oil Corporation Limited Vankor India PTE Limited JV & Associates of subsidiary Any other transaction Management contracts including for deputation of employees 217.00 Nil 101.00 48.00 52.00
241 Indian Oil Corporation Limited IOCL (Marketing Division) Employees Provident Fund Employee Benefit Trusts Any other transaction Contribution by employer to Employee Provident Fund Trust 27,500.00 Nil 12,029.00 (4,871.00) (5,525.00)
242 Indian Oil Corporation Limited Beximco IOC Petroleum & Energy Ltd JV & Associates of subsidiary Purchase of goods or services 100.00 Nil 0.00 0.00 0.00
243 Indian Oil Corporation Limited Beximco IOC Petroleum & Energy Ltd JV & Associates of subsidiary Sale of goods or services 1,900.00 Nil 0.00 0.00 0.00
244 Indian Oil Corporation Limited IOCL Singapore Pte. Limited Subsidiary Any other transaction Expenses Paid/ (Recovered) (Net) 100.00 Nil 0.00 0.00 0.00
245 Indian Oil Corporation Limited IndianOil Adani Gas Private Limited JV & Associates Any other transaction Financial Guarantee 13,891.00 Nil 13,891.00 0.00 11,092.00
246 Indian Oil Corporation Limited IndianOil Adani Gas Private Limited JV & Associates Any other transaction Other Operating Revenue/Other Income 0.00 Nil 0.00 68.00 0.00
247 Indian Oil Corporation Limited IndianOil Adani Gas Private Limited JV & Associates Any other transaction Other than Financial Guarantee Nil 0.00 3,47,215.00 3,47,215.00
248 Indian Oil Corporation Limited IndianOil Adani Gas Private Limited JV & Associates Any other transaction Rendering of services 359.00 Nil 182.00 103.00 102.00
249 Indian Oil Corporation Limited IndianOil Adani Gas Private Limited JV & Associates Purchase of goods or services 12,000.00 Nil 9,616.00 0.00 0.00
250 Indian Oil Corporation Limited IndianOil Adani Gas Private Limited JV & Associates Sale of goods or services 50,500.00 Nil 24,105.00 1,412.00 1,384.00
251 Indian Oil Corporation Limited IndianOil Adani Gas Private Limited JV & Associates Any other transaction Swapping of Gas 76,400.00 Nil 0.00 0.00 0.00
252 Indian Oil Corporation Limited IndianOil Upstream Ventures Limited Subsidiary Interest received 1,453.00 Nil 787.00 0.00 0.00
253 Indian Oil Corporation Limited IndianOil Upstream Ventures Limited Subsidiary Loan 6,998.00 Nil 867.00 17,425.00 18,592.00
254 Indian Oil Corporation Limited IndianOil Upstream Ventures Limited Subsidiary Sale of goods or services 220.00 Nil 112.00 17.00 38.00
255 Indian Oil Corporation Limited Indofast Swap Energy Private Limited JV & Associates Any other transaction Other Operating Revenue/Other Income 1,501.00 Nil 1,501.00 18-05-2026 722.00 0.00 1,090.00
256 Indian Oil Corporation Limited Indofast Swap Energy Private Limited JV & Associates Any other transaction Financial Gurantees 48,100.00 Nil 15,000.00 18-05-2026 15,000.00 0.00 0.00
257 Indian Oil Corporation Limited IOML Hulas Lube Private Limited JV & Associates of subsidiary Purchase of goods or services 200.00 Nil 0.00 0.00 0.00
258 Indian Oil Corporation Limited IOML Hulas Lube Private Limited JV & Associates of subsidiary Sale of goods or services 4,700.00 Nil 0.00 0.00 0.00
259 Indian Oil Corporation Limited IOCL Employees Group Gratuity Trust Trust Any other transaction Expenses Paid/ Recovered (Net) 8,300.00 Nil 2,911.00 919.00 5,017.00
260 Indian Oil Corporation Limited IOCL Employees Post Retirement Medical Benefit Fund Trust Any other transaction Expenses Paid/ Recovered (Net) 44,500.00 Nil 16,350.00 12,077.00 7,060.00
261 Indian Oil Corporation Limited IOCL (Refinery Division) Employees Provident Fund Trust Any other transaction Expenses Paid/ Recovered (Net) 34,000.00 Nil 14,304.00 (1,100.00) (3,124.00)
262 Indian Oil Corporation Limited IOCL Employees Superannuation Benefit Fund Trust Any other transaction Expenses Paid/ Recovered (Net) 15,000.00 Nil 3,724.00 483.00 (12,244.00)
263 Indian Oil Corporation Limited Indian Oil Corporation Limited (Assam Oil Division) Employees Provident Fund Trust Any other transaction Expenses Paid/ Recovered (Net) 2,025.00 Nil 677.00 134.00 (138.00)
264 Indian Oil Corporation Limited Hindustan Urvarak & Rasayan Limited JV & Associates Sale of goods or services 3.00 Nil 3.00 18-05-2026 3.00 0.00 0.00
265 Indian Oil Corporation Limited IAV Biogas Private Limited JV & Associates Any other transaction Receiving of Services 7.00 Nil 7.00 18-05-2026 0.00 0.00 0.00
266 Indian Oil Corporation Limited Shri Saumitra Priya Srivastava Whole Time Directors Remuneration Nil 36.00 0.00 0.00
267 Chennai Petroleum Corporation Limited Cauvery Basin Refinery and Petrochemicals Limited JV & Associates Investment 1,50,000.00 Nil 0.00 8,475.00 8,475.00
268 Chennai Petroleum Corporation Limited CPCL Educational Trust JV & Associates Any other transaction Claims Recoverable 100.00 Nil 0.00 72.00 72.00
269 Chennai Petroleum Corporation Limited CPCL Employees Provident Fund Trust Any other transaction Post Employee benefits 2,813.00 Nil 1,223.00 198.00 211.00
270 Chennai Petroleum Corporation Limited CPCL Employees Superannuation Benefit Fund Trust Any other transaction Post Employee benefits 1,500.00 Nil 259.00 0.00 44.00
271 Chennai Petroleum Corporation Limited Indian Additives Limited JV & Associates Any other transaction Consultancy Services/Other Income Nil 2,923.00 0.00 0.00
272 Chennai Petroleum Corporation Limited Indian Additives Limited JV & Associates Investment Nil 0.00 1,183.00 1,183.00
273 Chennai Petroleum Corporation Limited Indian Additives Limited JV & Associates Sale of goods or services 5,591.00 Nil 18.00 1.00 7.00
274 Chennai Petroleum Corporation Limited National Aromatics & Petrochemicals Corp. Limited JV & Associates Any other transaction Claims Recoverable Nil 0.00 2,266.00 2,266.00
275 Chennai Petroleum Corporation Limited National Aromatics & Petrochemicals Corp. Limited JV & Associates Investment Nil 0.00 3.00 3.00
276 Chennai Petroleum Corporation Limited Post Retirement Medical Benefit Trust Trust Any other transaction Post Employee benefits 1,200.00 Nil 547.00 0.00 97.00
277 IndianOil (Mauritius) Limited IOC Middle East FZE Wholly Owned Subsidiary of Indian Oil Purchase of goods or services Nil 80.00 0.00 0.00
278 IndianOil (Mauritius) Limited IOML Hulas Lube Private Limited JV & Associates Investment Nil 466.00 15.00 328.00
279 IndianOil (Mauritius) Limited Mer Rouge Oil Storage terminal Ltd. JV & Associates Investment Nil 0.00 1,651.00 1,754.00
280 IndOil Global B.V., Netherlands Falcon Oil & Gas B V JV & Associates Any other transaction Consultancy Services/Other Income Nil 67.00 0.00 46.00
281 IOC Global Capital Management IFSC Limited IndianOil (Mauritius) Limited Wholly Owned Subsidiary of Indian Oil Interest paid Nil 18.00 0.00 0.00
282 IOC Global Capital Management IFSC Limited IndianOil (Mauritius) Limited Wholly Owned Subsidiary of Indian Oil Interest received Nil 0.00 0.00 0.00
283 IOC Global Capital Management IFSC Limited IndianOil (Mauritius) Limited Wholly Owned Subsidiary of Indian Oil Loan Nil 9,135.00 0.00 0.00
284 IOC Global Capital Management IFSC Limited IndianOil (Mauritius) Limited Wholly Owned Subsidiary of Indian Oil Loan Nil 5,649.00 0.00 0.00
285 IOC Global Capital Management IFSC Limited IOC Middle East FZE Wholly Owned Subsidiary of Indian Oil Interest paid Nil 41.00 0.00 4.00
286 IOC Global Capital Management IFSC Limited IOC Middle East FZE Wholly Owned Subsidiary of Indian Oil Loan Nil 2,735.00 0.00 2,939.00
287 IOC Global Capital Management IFSC Limited IOCL (USA) INC. Wholly Owned Subsidiary of Indian Oil Interest paid Nil 353.00 0.00 383.00
288 IOC Global Capital Management IFSC Limited IOCL (USA) INC. Wholly Owned Subsidiary of Indian Oil Loan Nil 22,112.00 1,800.00 25,690.00
289 IOC Global Capital Management IFSC Limited IOCL Singapore Pte. Limited Wholly Owned Subsidiary of Indian Oil Interest paid Nil 2,824.00 0.00 6.00
290 IOC Global Capital Management IFSC Limited IOCL Singapore Pte. Limited Wholly Owned Subsidiary of Indian Oil Loan Nil 63,320.00 1,07,459.00 51,815.00
291 IOC Global Capital Management IFSC Limited Lanka IOC PLC Wholly Owned Subsidiary of Indian Oil Interest received Nil 90.00 0.00 17.00
292 IOC Global Capital Management IFSC Limited Lanka IOC PLC Wholly Owned Subsidiary of Indian Oil Loan Nil 3,472.00 5,362.00 1,897.00
293 IOC Global Capital Management IFSC Limited Sun Mobility PTE. Limited, Singapore JV & Associates Investment Nil 0.00 66,939.00 63,999.00
294 IOC Global Capital Management IFSC Limited IndianOil Adani Gas Private Limited JV & Associates of Parent Company Interest received Nil 4,043.00 0.00 0.00
295 IOC Global Capital Management IFSC Limited IndianOil Adani Gas Private Limited JV & Associates of Parent Company Investment Nil 1,37,800.00 0.00 1,38,147.00
296 IOC Global Capital Management IFSC Limited Indofast Swap Energy Private Limited JV & Associates of Parent Company Any other transaction Loan given Nil 0.00 24,186.00 23,864.00
297 IOC Global Capital Management IFSC Limited Indofast Swap Energy Private Limited JV & Associates of Parent Company Interest received Nil 738.00 0.00 0.00
298 IOC Global Capital Management IFSC Limited Indian Synthetic Rubber Private Limited JV & Associates of Parent Company Any other transaction Loan given Nil 0.00 19,672.00 10,909.00
299 IOC Global Capital Management IFSC Limited Indian Synthetic Rubber Private Limited JV & Associates of Parent Company Interest received Nil 271.00 0.00 0.00
300 IOC Global Capital Management IFSC Limited IndianOil Total Private Limited JV & Associates of Parent Company Any other transaction Loan given Nil 1,000.00 0.00 1,005.00
301 IOC Global Capital Management IFSC Limited IndianOil Total Private Limited JV & Associates of Parent Company Interest received Nil 18.00 0.00 0.00
302 IOC Middle East FZE Beximco IOC Petroleum & Energy Ltd JV & Associates Investment Nil 0.00 347.00 385.00
303 IOCL Singapore Pte. Limited LLC Bharat Energy Office JV & Associates Investment Nil 0.00 85.00 95.00
304 IOCL Singapore Pte. Limited Taas India PTE Limited JV & Associates Investment Nil 0.00 2,82,846.00 3,13,818.00
305 IOCL Singapore Pte. Limited Urja Bharat PTE Limited JV & Associates Investment Nil 929.00 71,761.00 90,999.00
306 IOCL Singapore Pte. Limited Urja Bharat PTE Limited JV & Associates Sale of goods or services Nil 27.00 13.00 14.00
307 IOCL Singapore Pte. Limited Vankor India PTE Limited JV & Associates Investment Nil 0.00 4,11,901.00 4,84,570.00
308 IOCL Sweden AB INDOIL Netherlands B.V. JV & Associates Investment Nil 40.00 3,019.00 3,576.00
309 Lanka IOC PLC Ceylon Petroleum Storage terminal Ltd. JV & Associates Any other transaction Expenses Paid/ (Recovered) (Net) Nil 5,664.00 411.00 1,270.00
310 Lanka IOC PLC Ceylon Petroleum Storage terminal Ltd. JV & Associates Any other transaction Other Operating Revenue/Other Income Nil 146.00 0.00 0.00
311 Lanka IOC PLC Ceylon Petroleum Storage terminal Ltd. JV & Associates Investment Nil 0.00 12,685.00 13,239.00
312 Lanka IOC PLC Trinco Petroleum Terminal (Pvt.) Ltd. JV & Associates Investment Nil 0.00 396.00 413.00
Total value of transaction during the reporting period 64,49,321.00