5327122025-07-012025-09-305327122025-09-305327122025-07-012025-09-30CompositionOfBoardOfDirectors15327122025-09-30CompositionOfBoardOfDirectors15327122025-07-012025-09-30CompositionOfBoardOfDirectors25327122025-09-30CompositionOfBoardOfDirectors25327122025-07-012025-09-30CompositionOfCommittees145327122025-09-30CompositionOfCommittees145327122025-07-012025-09-30CompositionOfCommittees155327122025-09-30CompositionOfCommittees155327122025-07-012025-09-30CompositionOfCommittees415327122025-09-30CompositionOfCommittees415327122025-07-012025-09-30CompositionOfCommittees425327122025-09-30CompositionOfCommittees425327122025-07-012025-09-30CompositionOfCommittees685327122025-09-30CompositionOfCommittees685327122025-07-012025-09-30CompositionOfCommittees695327122025-09-30CompositionOfCommittees695327122025-07-012025-09-30CompositionOfCommittees1225327122025-09-30CompositionOfCommittees1225327122025-07-012025-09-30CompositionOfCommittees1235327122025-09-30CompositionOfCommittees1235327122025-09-30MeetingOfBoardOfDirectors15327122025-07-012025-09-30MeetingOfBoardOfDirectors15327122025-09-30MeetingOfBoardOfDirectors25327122025-07-012025-09-30MeetingOfBoardOfDirectors25327122025-07-012025-09-30MeetingOfCommittees15327122025-09-30MeetingOfCommittees15327122025-07-012025-09-30MeetingOfCommittees25327122025-09-30MeetingOfCommittees25327122025-06-305327122025-09-30ImpositionOfFineOrPenaltyDomain15327122025-09-30OngoingTaxLitigationsOrDisputesDomain15327122025-09-30OngoingTaxLitigationsOrDisputesDomain25327122025-09-30OngoingTaxLitigationsOrDisputesDomain35327122025-09-30OngoingTaxLitigationsOrDisputesDomain45327122025-09-30OngoingTaxLitigationsOrDisputesDomain55327122025-09-30OngoingTaxLitigationsOrDisputesDomain65327122025-09-30OngoingTaxLitigationsOrDisputesDomain75327122025-09-30OngoingTaxLitigationsOrDisputesDomain85327122025-09-30OngoingTaxLitigationsOrDisputesDomain95327122025-09-30OngoingTaxLitigationsOrDisputesDomain105327122025-09-30OngoingTaxLitigationsOrDisputesDomain115327122025-09-30OngoingTaxLitigationsOrDisputesDomain125327122025-09-30OngoingTaxLitigationsOrDisputesDomain135327122025-09-30OngoingTaxLitigationsOrDisputesDomain145327122025-09-30OngoingTaxLitigationsOrDisputesDomain155327122025-09-30OngoingTaxLitigationsOrDisputesDomain165327122025-09-30OngoingTaxLitigationsOrDisputesDomain175327122025-09-30OngoingTaxLitigationsOrDisputesDomain185327122025-09-30OngoingTaxLitigationsOrDisputesDomain195327122025-09-30OngoingTaxLitigationsOrDisputesDomain205327122025-09-30OngoingTaxLitigationsOrDisputesDomain215327122025-09-30OngoingTaxLitigationsOrDisputesDomain225327122025-09-30OngoingTaxLitigationsOrDisputesDomain235327122025-09-30OngoingTaxLitigationsOrDisputesDomain245327122025-09-30OngoingTaxLitigationsOrDisputesDomain255327122025-09-30OngoingTaxLitigationsOrDisputesDomain265327122025-09-30OngoingTaxLitigationsOrDisputesDomain27iso4217:INRxbrli:pure532712RCOMNOTLISTEDINE330H01018Reliance Communications Limited2025-04-012026-03-31Half Yearly2025-09-30EquitytruetruefalseDuring the quarter Company has not acquired any shares/votin rights in unlisted CompanytruetruetruefalseTop 2000 listed entitiestrueRELCOMOriginal Notes to the Integrated-Corporate Governance report of Reliance Communications Limited (RCOM/Company) for the quarter ended September 30, 2025 Background The Company is currently undergoing corporate insolvency resolution process ("CIRP") under the provisions of the Insolvency and Bankruptcy Code, 2016 ("Code"). 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 Regulations17,18,19,20 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. 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 September 30, 2025: Note on composition of the board of directors and committees of the Company 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. The composition of the Board has fallen below the minimum statutory requirement of three directors as mandated under Section 149(1) of the Companies Act, 2013. As on date, the Company has only two directors on its Board. 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 September 30, 2025, basis the best information available with the Company. In the Integrated XBRL of the Corporate Governance Report, the position of Regular Chairperson has been marked as No under Annexure 1- Comp of BOD & Chairman for the Audit Committee, Nomination and Remuneration Committee, Stakeholders Relationship Committee, and Corporate Social Responsibility Committee has been marked as No under Annexure 1 Comp of Committees, as none of the current directors hold Regular chairperson role in the Company or chairperson roles in these committees of the Company. Note 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 September 30, 2025, the Company has conducted meeting of the board of directors 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 meetings were conducted on August 13, 2025 and were chaired by the Resolution Professional 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 September 30, 2025. Thanking you. Yours faithfully, For Reliance Communications Limited Rakesh Gupta Company Secretary Date: October 30, 2025 Place: Navi Mumbai (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, businessand 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) falsefalseMrsGrace Thomas******07079566Non-Executive - Non Independent DirectorNot Applicable1963-06-08falseActiveNA2024-02-032024-09-281020MsPriyanka Agarwal******08089006Non-Executive - Independent DirectorNot Applicable1986-09-26falseActiveNA2024-12-092025-09-309.233340falsefalsefalsefalseAudit Committee07079566Grace ThomasNon-Executive - Non Independent DirectorMember2024-02-03Audit Committee08089006Priyanka AgarwalNon-Executive - Independent DirectorMember2024-12-09Nomination and remuneration committee07079566Grace ThomasNon-Executive - Non Independent DirectorMember2024-02-03Nomination and remuneration committee08089006Priyanka AgarwalNon-Executive - Independent DirectorMember2024-12-09Stakeholders Relationship Committee07079566Grace ThomasNon-Executive - Non Independent DirectorMember2024-02-03Stakeholders Relationship Committee08089006Priyanka AgarwalNon-Executive - Independent DirectorMember2024-12-09Corporate Social Responsibility Committee07079566Grace ThomasNon-Executive - Non Independent DirectorMember2024-02-03Corporate Social Responsibility Committee08089006Priyanka AgarwalNon-Executive - Independent DirectorMember2024-12-092025-05-27false5212025-08-1377false221Audit Committee2025-05-27false3210Audit Committee2025-08-1377false2210falsefalsefalsefalseNAtruefalsetrueRakesh GuptaCompany Secretary and Compliance OfficerYesNANANAYesYesYesYesRakesh GuptaCompany Secretary and Compliance OfficerfalseRakesh GuptaCompany Secretary and Compliance OfficerNavi Mumbai2025-10-30020920900NilNil2025-09-30NilNilIncome 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 has filed appeal against the re-assessment Order dated 14-03-2025 on 11-04-2025Income Tax Department2025-04-15as in next columnAY 2019-20-Company has filed appeal against the re-assessment Order dated 17-03-2025 on 15-04-202500000000000000000000000000000000All loans (or other form of debt), guarantees, comfort letters (by whatever name called) or securities in connection with any loan(s) (or other form of debt) given directly or indirectly by the listed entity to promoter(s), promoter group, director(s) (including their relatives), key managerial personnel (including their relatives) or any entity controlled by them are in the economic interest of the company.trueSrinivasan GopalanCFONavi Mumbai2025-10-30