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scheme="https://www.sebi.gov.in/in-capmkt/NSESymbol">ONGC</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:startDate>2026-09-08</xbrli:startDate><xbrli:endDate>2026-09-08</xbrli:endDate></xbrli:period><xbrli:scenario><xbrldi:typedMember dimension="in-capmkt:ChangeInManagementAxis"><in-capmkt:ChangeInManagementDomain>ChangeInManagementDomain4</in-capmkt:ChangeInManagementDomain></xbrldi:typedMember></xbrli:scenario></xbrli:context><xbrli:unit id="pure"><xbrli:measure>xbrli:pure</xbrli:measure></xbrli:unit><in-capmkt:NSESymbol contextRef="MainI">ONGC</in-capmkt:NSESymbol><in-capmkt:NameOfTheCompany contextRef="MainI">Oil &amp; Natural Gas Corporation Limited</in-capmkt:NameOfTheCompany><in-capmkt:ScripCode contextRef="MainI">500312</in-capmkt:ScripCode><in-capmkt:MSEISymbol contextRef="MainI">NOTLISTED</in-capmkt:MSEISymbol><in-capmkt:ISIN contextRef="MainI">INE213A01029</in-capmkt:ISIN><in-capmkt:WhetherDisclosureFiledForListedEntity contextRef="MainD">true</in-capmkt:WhetherDisclosureFiledForListedEntity><in-capmkt:RelationshipWithTheListedEntity contextRef="MainD">Listed Entity (self)</in-capmkt:RelationshipWithTheListedEntity><in-capmkt:WhetherEventOrInformationIsAnOutcomeOfBoardMeeting contextRef="MainD">false</in-capmkt:WhetherEventOrInformationIsAnOutcomeOfBoardMeeting><in-capmkt:DateOfOccurrenceOfEventOrInformation contextRef="MainD">2026-09-07</in-capmkt:DateOfOccurrenceOfEventOrInformation><in-capmkt:TimeOfOccurrenceOfEventOrInformation contextRef="MainD">18:00:00</in-capmkt:TimeOfOccurrenceOfEventOrInformation><in-capmkt:NumberOfPersonsOrEntitiesForWhomChangeIsBeingReported contextRef="MainI" unitRef="pure" decimals="0">4</in-capmkt:NumberOfPersonsOrEntitiesForWhomChangeIsBeingReported><in-capmkt:DateOfReport contextRef="MainI">2026-09-08</in-capmkt:DateOfReport><in-capmkt:TypeOfChange contextRef="D_ChangeInManagement1">Appointment</in-capmkt:TypeOfChange><in-capmkt:CategoryForChange contextRef="D_ChangeInManagement1">Auditors</in-capmkt:CategoryForChange><in-capmkt:DesignationOfDesignatedPerson contextRef="D_ChangeInManagement1">Statutory Auditor</in-capmkt:DesignationOfDesignatedPerson><in-capmkt:SalutationOfDesignatedPerson contextRef="D_ChangeInManagement1">M/s.</in-capmkt:SalutationOfDesignatedPerson><in-capmkt:NameOfDesignatedPerson contextRef="I_ChangeInManagement1">T R Chadha &amp; Co. LLP</in-capmkt:NameOfDesignatedPerson><in-capmkt:EffectiveDateOfReasonOfChange contextRef="I_ChangeInManagement1">2026-09-07</in-capmkt:EffectiveDateOfReasonOfChange><in-capmkt:TermOfAppointmentInMonths contextRef="D_ChangeInManagement1" unitRef="pure" decimals="INF">12</in-capmkt:TermOfAppointmentInMonths><in-capmkt:BriefProfile contextRef="D_ChangeInManagement1">T R Chadha &amp; Co LLP (TRC) is a prominent and well-established firm of Chartered Accountants registered with the Institute of Chartered Accountants of India (ICAI). T R Chadha &amp; Co LLP was founded in 1946 (over 80 years old) and registered in India vide Registration number 006711N/N500028. The firm has its registered office at B-30, Connaught Place, Kuthiala Building, New Delhi - 110001 apart from 10 other full-fledged offices in various cities in India including at Mumbai, Chennai, Ahmedabad, Hyderabad, Bengaluru, Gurgaon, Noida, Pune, Vadodara and Tirupati. TRC has more than 1000 people including 22 Full-Time FCA partners and over 160 Qualified Chartered Accountants working with them. The firm has extensive experience in providing Audit &amp; Assurance, Advisory, Governance &amp; Risk Services and Taxation &amp; Regulatory Services to its clients. It is amongst the largest and highly reputed audit firms in India and are auditors for several large companies including some of the large listed companies in India across diverse sectors.
TRC has dynamic experience of more than 6 decades in auditing large Central Public Sector Undertakings (PSUs) including Indian Oil Corporation Ltd, Bharat Petroleum Corporation Limited, NTPC Limited, Steel Authority of India Limited, Power Grid Corporation of India Limited, REC Limited, etc. TRC has also been Central Statutory auditors of various banks including State Bank of India, Canara Bank, Bank of Baroda, Standard Chartered Bank, etc.
TRC is registered with various Regulators including Comptroller and Auditor General of India (C &amp; A G), Reserve Bank of India (RBI), Securities &amp; Exchange Board of India (SEBI), IRDAI, PFRDA, and carry out various audits and inspections on their behalf. TRC is also registered with Public Company Accounting Oversight Board (PCAOB), USA. The firm is certified with ICAI’s Peer Review &amp; AQMM Maturity Level 4. TRC strongly believes in ensuring quality and ethics without fail.</in-capmkt:BriefProfile><in-capmkt:WhetherTheStatutoryAuditorOrSecretarialAuditorHoldsAValidCertificateIssuedByThePeerReviewBoardOfInstituteOfCharteredAccountantsOfIndiaOrInstituteOfCompanySecretariesOfIndia contextRef="D_ChangeInManagement1">true</in-capmkt:WhetherTheStatutoryAuditorOrSecretarialAuditorHoldsAValidCertificateIssuedByThePeerReviewBoardOfInstituteOfCharteredAccountantsOfIndiaOrInstituteOfCompanySecretariesOfIndia><in-capmkt:TypeOfChange contextRef="D_ChangeInManagement2">Appointment</in-capmkt:TypeOfChange><in-capmkt:CategoryForChange contextRef="D_ChangeInManagement2">Auditors</in-capmkt:CategoryForChange><in-capmkt:DesignationOfDesignatedPerson contextRef="D_ChangeInManagement2">Statutory Auditor</in-capmkt:DesignationOfDesignatedPerson><in-capmkt:SalutationOfDesignatedPerson contextRef="D_ChangeInManagement2">M/s.</in-capmkt:SalutationOfDesignatedPerson><in-capmkt:NameOfDesignatedPerson contextRef="I_ChangeInManagement2">P K F Sridhar &amp; Santhanam LLP</in-capmkt:NameOfDesignatedPerson><in-capmkt:EffectiveDateOfReasonOfChange contextRef="I_ChangeInManagement2">2026-09-07</in-capmkt:EffectiveDateOfReasonOfChange><in-capmkt:TermOfAppointmentInMonths contextRef="D_ChangeInManagement2" unitRef="pure" decimals="INF">12</in-capmkt:TermOfAppointmentInMonths><in-capmkt:BriefProfile contextRef="D_ChangeInManagement2">PKF Sridhar &amp; Santhanam LLP (PKF S&amp;S) is one of India's leading multidisciplinary assurance, advisory, tax, risk and consulting firms, with a legacy of about 50 years of professional excellence. Founded in 1978, the firm has evolved into a technology-enabled professional services organization with a strong focus on audit quality, governance, risk management and business transformation. The firm is supported by 28 Partners and over 1,000 professionals, and has delivered engagements across 59 countries, combining deep local knowledge with international best practices. The firm has been awarded Level 4 AQMM Rating, the highest quality grading framework issued by the Institute of Chartered Accountants of India (ICAI).

The firm provides a comprehensive suite of services including Statutory Audit, Internal Audit, Risk Advisory, Forensic Services, Tax Advisory, Corporate Finance, Due Diligence, ESG Assurance, Compliance Reviews and Digital Audit Solutions. PKF S&amp;S has established a strong reputation for serving large, listed companies, multinational corporations, financial institutions, public sector enterprises and diversified business groups across varied sectors.

A significant differentiator of PKF S&amp;S is its investment in technology-led assurance. The firm's commitment to quality, professional leadership and public interest is reflected through active participation in regulatory, professional and policy-making forums. Partners of PKF S&amp;S contribute to the development of professional guidance and thought leadership within the accounting and assurance profession. The firm is also actively associated with capacity-building initiatives and professional development programmes across industry and government institutions.

PKF S&amp;S combines local perspective with global focus, offering organizations a partner that delivers technical excellence, sector expertise, independent assurance and technology-driven insights while maintaining the highest standards of professional integrity and audit quality.</in-capmkt:BriefProfile><in-capmkt:WhetherTheStatutoryAuditorOrSecretarialAuditorHoldsAValidCertificateIssuedByThePeerReviewBoardOfInstituteOfCharteredAccountantsOfIndiaOrInstituteOfCompanySecretariesOfIndia contextRef="D_ChangeInManagement2">true</in-capmkt:WhetherTheStatutoryAuditorOrSecretarialAuditorHoldsAValidCertificateIssuedByThePeerReviewBoardOfInstituteOfCharteredAccountantsOfIndiaOrInstituteOfCompanySecretariesOfIndia><in-capmkt:TypeOfChange contextRef="D_ChangeInManagement3">Appointment</in-capmkt:TypeOfChange><in-capmkt:CategoryForChange contextRef="D_ChangeInManagement3">Auditors</in-capmkt:CategoryForChange><in-capmkt:DesignationOfDesignatedPerson contextRef="D_ChangeInManagement3">Statutory Auditor</in-capmkt:DesignationOfDesignatedPerson><in-capmkt:SalutationOfDesignatedPerson contextRef="D_ChangeInManagement3">M/s.</in-capmkt:SalutationOfDesignatedPerson><in-capmkt:NameOfDesignatedPerson contextRef="I_ChangeInManagement3">Suri &amp; Co.</in-capmkt:NameOfDesignatedPerson><in-capmkt:EffectiveDateOfReasonOfChange contextRef="I_ChangeInManagement3">2026-09-07</in-capmkt:EffectiveDateOfReasonOfChange><in-capmkt:TermOfAppointmentInMonths contextRef="D_ChangeInManagement3" unitRef="pure" decimals="INF">12</in-capmkt:TermOfAppointmentInMonths><in-capmkt:BriefProfile contextRef="D_ChangeInManagement3">Suri &amp; Co, established in 1939 by Late Shri S. Suriyanarayanan, is a distinguished Chartered Accountancy firm built on integrity, trust, and professionalism. Over 85 years, the firm has grown to 320+ professionals and 13 full-time CA Partners across 4 states and 8 centres. We deliver Statutory, IFRS Convergence, Forensic, Tax, and GST Audits, alongside Risk Management and Advisory services including Transaction Advisory, Due Diligence, and Business &amp; Security Valuation. Our BFSI expertise spans 50+ years of bank branch audit experience, central statutory audits of 14 public sector and 4 private banks, audits of 3 insurance companies, and audits of NBFCs and mutual fund asset management companies. The firm also brings 53 years of statutory audit experience of Public Sector Undertakings (PSUs). Backed by technology platforms such as XcelAudit, CaseWare, IDEA, and Thomson Reuters, and empanelments with the CAG, RBI, Audit Bureau of Circulations, and the PCAOB, Suri &amp; Co delivers dedicated, ethical,
technology-driven solutions tailored to each client's needs.</in-capmkt:BriefProfile><in-capmkt:WhetherTheStatutoryAuditorOrSecretarialAuditorHoldsAValidCertificateIssuedByThePeerReviewBoardOfInstituteOfCharteredAccountantsOfIndiaOrInstituteOfCompanySecretariesOfIndia contextRef="D_ChangeInManagement3">true</in-capmkt:WhetherTheStatutoryAuditorOrSecretarialAuditorHoldsAValidCertificateIssuedByThePeerReviewBoardOfInstituteOfCharteredAccountantsOfIndiaOrInstituteOfCompanySecretariesOfIndia><in-capmkt:TypeOfChange contextRef="D_ChangeInManagement4">Appointment</in-capmkt:TypeOfChange><in-capmkt:CategoryForChange contextRef="D_ChangeInManagement4">Auditors</in-capmkt:CategoryForChange><in-capmkt:DesignationOfDesignatedPerson contextRef="D_ChangeInManagement4">Statutory Auditor</in-capmkt:DesignationOfDesignatedPerson><in-capmkt:SalutationOfDesignatedPerson contextRef="D_ChangeInManagement4">M/s.</in-capmkt:SalutationOfDesignatedPerson><in-capmkt:NameOfDesignatedPerson contextRef="I_ChangeInManagement4">A R &amp; Co.</in-capmkt:NameOfDesignatedPerson><in-capmkt:EffectiveDateOfReasonOfChange contextRef="I_ChangeInManagement4">2026-09-07</in-capmkt:EffectiveDateOfReasonOfChange><in-capmkt:TermOfAppointmentInMonths contextRef="D_ChangeInManagement4" unitRef="pure" decimals="INF">12</in-capmkt:TermOfAppointmentInMonths><in-capmkt:BriefProfile contextRef="D_ChangeInManagement4">M/s A.R. &amp; Co. Chartered Accountants was established in 1981 having an experience of more than 44 years having a team of experienced Professionals and other support staff present across the country operating in the fields of taxation, auditing, consultancy, litigation, assurance &amp; advisory, FDD, M&amp;A advisory, listing advisory (having participated in various market listing of various kinds of securities in IPOs, OFS, Private Placements etc. on both NSE and BSE)
The firm has an experience in the field of large government audits specially for Maharatnas and Navratnas, having being appointed as Central Statutory Auditors for several such PSUs by the C&amp;AG. The firm has vast experience in various sectors including Power Sector and, in the Oil, &amp; Gas sector having audited several companies operating in the industry including Maharatna and Navratna PSUs.
Other areas of expertise include Power sector (Both Power Manufacturing and Distribution), Oil &amp; gas sector, Road sector, Construction, Manufacturing, Insurance and Banking etc. The firm also possesses vast experience in the Banking and NBFC field, having been involved with almost all the Public Sector Banks and several Private Sector Banks in various capacities, either as auditors or as consultants, including having the experience of Central Statutory Audit of both Public and Private Sector banks.
We are also empanelled with various authorities/bodies/departments/regulators such as RBI, IBA, SFIO, Income Tax, GST, CBI, NIA etc.
Our firm has been peer reviewed by The Institute of Chartered Accountants of India and the same is valid upto 31.12.2028.</in-capmkt:BriefProfile><in-capmkt:WhetherTheStatutoryAuditorOrSecretarialAuditorHoldsAValidCertificateIssuedByThePeerReviewBoardOfInstituteOfCharteredAccountantsOfIndiaOrInstituteOfCompanySecretariesOfIndia contextRef="D_ChangeInManagement4">true</in-capmkt:WhetherTheStatutoryAuditorOrSecretarialAuditorHoldsAValidCertificateIssuedByThePeerReviewBoardOfInstituteOfCharteredAccountantsOfIndiaOrInstituteOfCompanySecretariesOfIndia></xbrli:xbrl>
