5439522026-07-315439522026-07-31ActionsTakenOrOrdersPassedDomain15439522026-07-31ActionsTakenOrOrdersPassedDomain1PersonsAgainstWhomActionsTakenOrOrdersPassedDomain15439522026-07-31SignatoriesDomain1iso4217:INRxbrli:pureNIITMTSNIIT Learning Systems Limited543952NOTLISTEDINE342G01023NewAction(s) taken or orders passed (sub-para 20)false2026-07-3116:30:00For fine and penalty: The amount comprises a penalty of USD 111,994.73 and interest of USD 52,351.17, aggregating to USD 164,345.90. Based on an exchange rate of INR 95.556 per USD, the total amount is equivalent to INR 15,704,236.82.2026-07-31Imposition of fine or penaltyStatutory AuthorityDepartment of Revenue, State of Washington, United States of America (Audit Division)1SubsidaryNIIT (USA) Inc.Department of Revenue, State of Washington has issued Results of Audit Report determining a tax adjustment under the Washington State Business & Occupation tax and Retail Sales tax classifications and Notice of Balance Due both dated July 30, 2026On conclusion of an excise tax audit of NIIT (USA) Inc. (“NIIT USA”), a wholly owned subsidiary of the Company, for the audit period January 1, 2022 to December 31, 2025, the Department of Revenue, State of Washington has issued Results of Audit Report determining a tax adjustment under the Washington State Business & Occupation tax and Retail Sales tax classifications and Notice of Balance Due both dated July 30, 2026, raising an aggregate demand of USD 600,303.50 comprising tax of USD 435,957.60, penalty of USD 111,994.73 and interest of USD 52,351.17.2026-07-31On conclusion of an excise tax audit of NIIT (USA) Inc. (“NIIT USA”), a wholly owned subsidiary of the Company, for the audit period January 1, 2022 to December 31, 2025, the Department of Revenue, State of Washington has issued Results of Audit Report determining a tax adjustment under the Washington State Business & Occupation tax and Retail Sales tax classifications and Notice of Balance Due both dated July 30, 2026, raising an aggregate demand of USD 600,303.50 comprising tax of USD 435,957.60, penalty of USD 111,994.73 and interest of USD 52,351.17.Audit period January 1, 2022 to December 31, 2025Based on the tax consultants view, NIIT USA had created provision in the books of accounts on prudent basis in the previous financial year. There is no impact on the operations or other activities of NIIT USA and the Company. The financial impact, if any, is not material and will be dealt with in the books of account in accordance with applicable accounting standards.No violation or contravention of any law has been alleged. The demand has arisen on account of differences in the interpretation and application of the Washington State excise tax provisions relating to the classification of revenue, deductions claimed and the consequential levy of penalties.15695420.92An aggregate demand of USD 600,303.50 comprising tax of USD 435,957.60, penalty of USD 111,994.73 and interest of USD 52,351.17NABased on the tax consultants view, NIIT USA had created provision in the books of accounts on prudent basis in the previous financial year. There is no impact on the operations or other activities of NIIT USA and the Company. The financial impact, if any, is not material and will be dealt with in the books of account in accordance with applicable accounting standards.Deepak BansalCompany Secretary & Compliance Officer2026-07-31Gurugram