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As per Section 17 of the Code, the powers of the board of directors of the Company continue to remain suspended and the same are vested in and are being exercised by the Resolution Professional of the Company ("RP"). While managing the Company, the RP requires specific approval from the committee of creditors constituted in respect of the Company (CoC) for certain actions as prescribed under Section 28 of the Code. Further, as per Regulation 15(2A) and (2B) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended from time to time ("LODR Regulations"), the provisions specified in Regulations 17, 18, 19, 20 and 21 of the LODR Regulations are not applicable when a listed entity/high value debt listed entity is undergoing CIRP, and the roles and responsibilities of the board of directors and the committees, as specified in the respective regulations of the LODR Regulations, are to be fulfilled by the IRP/RP of the entity undergoing CIRP. Accordingly, in case of the Company, the roles and responsibilities of its directors/committees are exercised by the RP during the CIRP. However, while the powers of the board of directors remain suspended during the CIRP, the directors of the Company continue to hold their respective positions / designations in the Company and its various committees during the CIRP period and are required to extend all assistance and cooperation to the RP as required in managing the affairs of the Company and ensuring compliance with applicable laws. Any change in the terms of appointment of the said directors during the CIRP of the Company requires the approval of the CoC in accordance with Section 28(1)(j) of the Code. Notwithstanding the above, several directors resigned during the ongoing CIRP without prior approval of the CoC. Shri Anil D. Ambani and Shri Suresh Rangachar tendered their resignations on November 15, 2019, and November 13, 2019, respectively, and also filed DIR-11 e-forms with the Registrar of Companies (RoC). The CoC, in its meeting held on November 20, 2019, rejected the resignations and instructed that the said directors be advised to continue discharging their duties and cooperate with the RP. Despite this, the directors ceased their association with the Company. Accordingly, the RP filed an application bearing number MA 232 of 2020 before the National Company Law Tribunal, Mumbai bench ("NCLT"), praying to the NCLT to direct Shri Anil D. Ambani and Shri Suresh Rangachar to continue as directors on the board of the Company and accordingly, declare the resignations tendered by them as null and void. The Honble NCLT vide its order dated April 23, 2025 (published on May 27, 2025) (NCLT Order), observed that the said directors cannot be mandated to continue as directors of the Company, and held that their resignations cannot be declared null and void, however even after their resignation as directors of the Company, they shall remain under obligation to extend necessary co-operation to the RP in managing the affairs of the Company, in accordance with Section 19(1) of the Code. Pursuant to the aforesaid NCLT Order, the Company has filed Form DIR-12 with the RoC, notifying the RoC about the cessation of directorships of Shri Anil D. Ambani (with effect from November 15, 2019) and Shri Suresh Rangachar (with effect from November 13, 2019), within 30 days from the date of receipt of the said NCLT Order. Further, ShriPunitNarendraGarg resigned from the directorship of the Company with effect fromApril 01,2025. However, the Company has not been able to record his resignation with the RoC due to non-availability of the minimum number of directors in the Company as required under Section149(1) of the Companies Act, 2013. Therefore, e-form DIR 12 for the cessation of directorship of Shri Punit Garg can only be filed once the Company appoints at least one additional director and their respective e-form DIR 12 has been duly submitted to fulfil the minimum number of directors requirement in the Company. In light of the factual background laid down above, please see below certain clarificatory notes in relation to the Integrated-Corporate Governance Report for the quarter ended June 30, 2025: Notes on composition of the board of directors and committees of the Company: In light of the NCLT Order which held that the resignations of Shri Anil D. Ambani and ShriSureshRangachar cannot be declared null and void, the Company has made necessary filings notifying the RoC about the cessation of directorships of the said director in the manner stated above. Further, Shri Punit Narendra Garg resigned from directorship of the Company with effect from April 01, 2025. However, the Company is currently unable to file the e-form (DIR-12) for cessation of directorship with the RoC, due to the reasons specified above. Further, the Company has not received any disclosure from Shri Anil D. Ambani, Shri Suresh Rangachar and Shri Punit Narendra Garg with regard to disqualifications, if any under Section 164 of the Companies Act, 2013. Basis the best available information with the Company, it has selected No in column Whether the director is disqualified? and Active in column Current status only for the sole purpose of validation of integrated XBRL related to Integrated-Corporate Governance Report for the quarter ended June 30, 2025. Further, it is submitted that given the prevailing factual situation in relation to the directors of the Company and the ongoing CIRP of the Company, the Company has filled the information related to directorship, committee membership and chairmanship of directors as required in the Integrated Corporate Governance Report for the quarter ended June 30, 2025, basis the best information available with the Company. In the Integrated XBRL of the Corporate Governance Report, the position of Chairman for the Audit Committee, Nomination and Remuneration Committee, Stakeholders Relationship Committee, and Corporate Social Responsibility Committee has been marked as No under Annexure I Composition of Committees, as none of the current directors hold chairperson positions in these committees. Explanation for validating this Integrated-Corporate Governance XBRL sheet: 1. Mr. Anil D. Ambani: The resignation date in this excel sheet is taken as May 27, 2025 for the sole purpose of validation of this XBRL sheet related to Integrated Corporate Governance Report for the quarter ended June 30, 2025. In accordance with the NCLT order dated April 23, 2025 (published on May 27, 2025), the Company filed Form DIR-12 with the Registrar of Companies for the cessation of directorships of Shri Anil D. Ambani (with effect from November 15, 2019) within 30 days from the date of receipt of the said order (i.e., May 27, 2025). 2. Mr. Suresh Rangachar:The resignation date in this excel sheet is taken as May 27, 2025 for the sole purpose of validation of this XBRL sheet related to Integrated Corporate Governance Report for the quarter ended June 30, 2025. In accordance with the NCLT order dated April 23, 2025 (published on May 27, 2025), the Company filed Form DIR-12 with the Registrar of Companies for the cessation of directorships of Shri Suresh Rangachar (with effect from November 13, 2019), within 30 days from the date of receipt of the said order (i.e., May 27, 2025). Notes on meetings of the board of directors and committees of the Company: At the outset, it is reiterated that the provisions of the LODR Regulations related to the conduct of meetings of the board of directors and committees of the Company are currently not applicable to the Company owing to its ongoing CIRP, as described above. However, without prejudice to the above, during the quarter ended June 30, 2025, the Company has conducted meeting of the board of directors (powers of whom are being exercised by the RP) and the audit committee of the Company with the aim of ensuring good corporate governance, compliance with applicable laws and seeking recommendations from the directors of the Company regarding its management. Such meeting was conducted on May 27, 2025, and was chaired by the RP and attended by Ms. Grace Thomas, Non-Executive Non-Independent Director, and Ms. Priyanka Agarwal, Non-Executive Independent Director. Owing to the current status of the directors of the Company as described above, requisite quorum could not be reached for the said meetings. In such meetings, the directors who were present, discussed the matters set out in the agenda of the meetings and provided their views and recommendations to the RP, for the purposes of managing the affairs of the Company as a going concern and ensuring requisite compliances. Notes on related party transactions of the Company: Considering the ongoing CIRP of the Company, requisite approval for undertaking related party transactions has been obtained from the CoC in terms of Section 28(1)(f) of the Code. We request you to take the above-mentioned information on record as notes of the Integrated-Corporate Governance Report submitted through XBRL mode by RCOM for the Quarter ended June 30, 2025. Thanking you. Yours faithfully, For Reliance Communications Limited Rakesh Gupta Company Secretary Date: July 30, 2025 Place: Navi Mumba (Reliance Communications Limited is under corporate insolvency resolution process pursuant to the provisions of the Insolvency and Bankruptcy Code, 2016. With effect from June 28, 2019, its affairs, business and assets are being managed by, and the powers of the board of directors are vested in, the Resolution Professional, Mr. Anish Niranjan Nanavaty, appointed by Hon'ble National Company Law Tribunal, Mumbai Bench, vide order dated June 21, 2019, which order was published on the website of the Hon'ble National Company Law Tribunal, Mumbai Bench on June 28, 2019.) truefalseMrAnil D. Ambani******00004878Non-Executive - Non Independent DirectorChairperson1959-06-04falseActiveNA2006-02-072006-02-072025-05-270000OthersMrSuresh Rangachar******00020887Non-Executive - Non Independent DirectorNot Applicable1964-05-14falseActiveNA2017-11-112018-09-182025-05-270000OthersMrPunit Garg******00004407Non-Executive - Non Independent DirectorNot Applicable1965-01-26falseActiveNA2017-10-022018-09-182025-04-010000OthersMrsGrace Thomas******07079566Non-Executive - Non Independent DirectorNot Applicable1963-06-08falseActiveNA2024-02-032024-09-281020MrsPriyanka Agarwal******08089006Non-Executive - Independent DirectorNot Applicable1986-09-26falseActiveNA2024-12-096.233340falsefalsefalsefalseAudit Committee00004407Punit GargNon-Executive - Non Independent DirectorMember2018-09-182025-04-01Audit Committee07079566Grace ThomasNon-Executive - Non Independent DirectorMember2024-02-03Audit Committee08089006Priyanka AgarwalNon-Executive - Independent DirectorMember2024-12-09Nomination and remuneration committee00004407Punit GargNon-Executive - Non Independent DirectorMember2020-02-142025-04-01Nomination and remuneration committee07079566Grace ThomasNon-Executive - Non Independent DirectorMember2024-02-03Nomination and remuneration committee08089006Priyanka AgarwalNon-Executive - Independent DirectorMember2024-12-09Stakeholders Relationship Committee00004407Punit GargNon-Executive - Non Independent DirectorMember2018-09-182025-04-01Stakeholders Relationship Committee07079566Grace ThomasNon-Executive - Non Independent DirectorMember2024-02-03Stakeholders Relationship Committee08089006Priyanka AgarwalNon-Executive - Independent DirectorMember2024-12-09Corporate Social Responsibility Committee00004407Punit GargNon-Executive - Non Independent DirectorMember2018-09-182025-04-01Corporate Social Responsibility Committee07079566Grace ThomasNon-Executive - Non Independent DirectorMember2024-02-03Corporate Social Responsibility Committee08089006Priyanka AgarwalNon-Executive - Independent DirectorMember2024-12-092025-02-06false8212025-05-27109false521Audit Committee2025-02-06false6310Audit Committee2025-05-27109false3210truetruetruetrueNAtruefalsetrue Rakesh GuptaCompany Secretary and Compliance OfficerfalseRakesh GuptaCompany Secretary and Compliance OfficerNavi Mumbai2025-07-300343400Income Tax Department2013-05-31as in next columnAY 2009-10 - Tax Dept's appeal pending before Bombay HC against the ITAT order dated 14-07-2022Income Tax Department2014-09-16as in next columnAY 2010-11 - Tax Dept's appeal pending before Bombay HC against the ITAT order dated 14-07-2022Income Tax Department2015-06-22as in next columnAY 2011-12 - Tax Dept's appeal pending before Bombay HC against the ITAT order dated 14-07-2022Income Tax Department2016-05-25as in next columnAY 2012-13 - Tax Dept's appeal pending before Bombay HC against the ITAT order dated 14-07-2022Income Tax Department2017-03-10as in next columnAY 2013-14 - Tax Dept's appeal pending before Bombay HC against the ITAT order dated 14-07-2022Income Tax Department2018-01-24as in next columnAY 2014-15 - Tax Dept's appeal pending before Bombay HC against the ITAT order dated 14-07-2022Income Tax Department (TDS)2012-04-17as in next columnAY 2010-11 - Tax Dept's appeal pending before Bombay HC against the ITAT order dated 11-04-2016Income Tax Department (TDS)2012-04-17as in next columnAY 2011-12 - Tax Dept's appeal pending before Bombay HC against the ITAT order dated 11.04.2016Income Tax Department (TDS)2014-04-15as in next columnAY 2012-13- not known whether Department has filed appeal before Bombay High Court.Income Tax Department (TDS - WTH)2006-10-26as in next columnVarious years - various dates in 2006 - 2007Applicability of withholding tax on software payments to foreign partiesIncome Tax Department (TDS - WTH)2010-04-20as in next columnAY 2007-08 to AY 2010-11 201 Order relating to surveyIncome Tax Department2019-04-23as in next columnAY 2015-16 - Company's appeal pending before ITAT against assessment order 143(3) r.w.s 144C dated 24-12-2018Income Tax Department2020-03-28as in next columnAY 2016-17 - Company's appeal pending before CIT(A) against assessment order 143(3) r.w.s 144C dated 28-02-2020Income Tax Department2021-09-02as in next columnAY 2017-18 - Company's appeal pending before CIT(A) against assessment order 143(3) r.w.s 144C dated 18-05-2021Income Tax Department2021-12-02as in next columnAY 2018-19 - Company's appeal pending before CIT(A) against assessment order 143(3) r.w.s 144C dated 03-11-2021Income Tax Department2022-06-28as in next columnAY 2019-20 - Company's appeal pending before CIT(A) against assessment order 143(3) r.w.s 144C dated 30-05-2022Income Tax Department2024-04-19as in next columnAY 2019-20 - Company's appeal pending before CIT(A) against 92CA(5) r.w.s. 154 order dated 20.03.2024Income Tax Department (TDS - WTH)2021-09-24as in next columnAY 2014-15- Company's appeal pending before CIT(A) against Withholding tax order u-s 201 r.w. 195 dated 27-03-2021Income Tax Department (TDS - WTH)2021-09-24as in next columnAY 2016-17- Company's appeal pending before CIT(A) against Withholding tax order u-s 201 r.w. 195 dated 27-03-2021Income Tax Department2022-04-28as in next columnAY 2018-19- Company's appeal pending before CIT(A) against Withholding tax order u-s 201 r.w. 195 dated 31-03-2022Income Tax Department2023-10-25as in next columnAY 2019-20 - Company's appeal pending before CIT(A) against Penalty order u-s 271C dated 26-09-2023Income Tax Department2017-05-02as in next columnAY 2009-10 - Company's appeal pending before CIT(A) against Penalty order u-s 271(1) (c ) dated 31-03-2017Income Tax Department2017-05-02as in next columnAY 2011-12 - Company's appeal pending before CIT(A) against Penalty order u-s 271(1) (c ) dated 28-03-2018Income Tax Department2018-04-21as in next columnAY 2010-11 - Company's appeal pending before CIT(A) against Penalty order u-s 271(1) (c ) dated 31-03-2017Income Tax Department2022-04-29as in next columnAY 2015-16 - Company's appeal pending before CIT(A) against Penalty order u-s 271(1) (c ) dated 01-04-2022Income Tax Department2025-04-11as in next columnAY 2016-17 -Company is going to file appeal against the re-assessment Order dated 14-03-2025Income Tax Department2025-04-15as in next columnAY 2019-20-Company is going to file appeal against the re-assessment Order dated 17-03-2025