5348162023-10-012024-03-315348162024-03-315348162023-10-012024-03-31RelatedPartyTransactionDomain15348162023-09-30RelatedPartyTransactionDomain15348162024-03-31RelatedPartyTransactionDomain15348162023-10-012024-03-31RelatedPartyTransactionDomain25348162023-09-30RelatedPartyTransactionDomain25348162024-03-31RelatedPartyTransactionDomain25348162023-10-012024-03-31RelatedPartyTransactionDomain35348162023-09-30RelatedPartyTransactionDomain35348162024-03-31RelatedPartyTransactionDomain35348162023-10-012024-03-31RelatedPartyTransactionDomain45348162023-09-30RelatedPartyTransactionDomain45348162024-03-31RelatedPartyTransactionDomain45348162023-10-012024-03-31RelatedPartyTransactionDomain55348162023-09-30RelatedPartyTransactionDomain55348162024-03-31RelatedPartyTransactionDomain55348162023-10-012024-03-31RelatedPartyTransactionDomain65348162023-09-30RelatedPartyTransactionDomain65348162024-03-31RelatedPartyTransactionDomain65348162023-10-012024-03-31RelatedPartyTransactionDomain75348162023-09-30RelatedPartyTransactionDomain75348162024-03-31RelatedPartyTransactionDomain75348162023-10-012024-03-31RelatedPartyTransactionDomain85348162023-09-30RelatedPartyTransactionDomain85348162024-03-31RelatedPartyTransactionDomain85348162023-10-012024-03-31RelatedPartyTransactionDomain95348162023-09-30RelatedPartyTransactionDomain95348162024-03-31RelatedPartyTransactionDomain95348162023-10-012024-03-31RelatedPartyTransactionDomain105348162023-09-30RelatedPartyTransactionDomain105348162024-03-31RelatedPartyTransactionDomain105348162023-10-012024-03-31RelatedPartyTransactionDomain115348162023-09-30RelatedPartyTransactionDomain115348162024-03-31RelatedPartyTransactionDomain115348162023-10-012024-03-31RelatedPartyTransactionDomain125348162023-09-30RelatedPartyTransactionDomain125348162024-03-31RelatedPartyTransactionDomain125348162023-10-012024-03-31RelatedPartyTransactionDomain135348162023-09-30RelatedPartyTransactionDomain135348162024-03-31RelatedPartyTransactionDomain135348162023-10-012024-03-31RelatedPartyTransactionDomain145348162023-09-30RelatedPartyTransactionDomain145348162024-03-31RelatedPartyTransactionDomain145348162023-10-012024-03-31RelatedPartyTransactionDomain155348162023-09-30RelatedPartyTransactionDomain155348162024-03-31RelatedPartyTransactionDomain155348162023-10-012024-03-31RelatedPartyTransactionDomain165348162023-09-30RelatedPartyTransactionDomain165348162024-03-31RelatedPartyTransactionDomain165348162023-10-012024-03-31RelatedPartyTransactionDomain175348162023-09-30RelatedPartyTransactionDomain175348162024-03-31RelatedPartyTransactionDomain175348162023-10-012024-03-31RelatedPartyTransactionDomain185348162023-09-30RelatedPartyTransactionDomain185348162024-03-31RelatedPartyTransactionDomain185348162023-10-012024-03-31RelatedPartyTransactionDomain195348162023-09-30RelatedPartyTransactionDomain195348162024-03-31RelatedPartyTransactionDomain195348162023-10-012024-03-31RelatedPartyTransactionDomain205348162023-09-30RelatedPartyTransactionDomain205348162024-03-31RelatedPartyTransactionDomain205348162023-10-012024-03-31RelatedPartyTransactionDomain215348162023-09-30RelatedPartyTransactionDomain215348162024-03-31RelatedPartyTransactionDomain215348162023-10-012024-03-31RelatedPartyTransactionDomain225348162023-09-30RelatedPartyTransactionDomain225348162024-03-31RelatedPartyTransactionDomain225348162023-10-012024-03-31RelatedPartyTransactionDomain235348162023-09-30RelatedPartyTransactionDomain235348162024-03-31RelatedPartyTransactionDomain235348162023-10-012024-03-31RelatedPartyTransactionDomain245348162023-09-30RelatedPartyTransactionDomain245348162024-03-31RelatedPartyTransactionDomain245348162023-10-012024-03-31RelatedPartyTransactionDomain255348162023-09-30RelatedPartyTransactionDomain255348162024-03-31RelatedPartyTransactionDomain255348162023-10-012024-03-31RelatedPartyTransactionDomain265348162023-09-30RelatedPartyTransactionDomain265348162024-03-31RelatedPartyTransactionDomain265348162023-10-012024-03-31RelatedPartyTransactionDomain275348162023-09-30RelatedPartyTransactionDomain275348162024-03-31RelatedPartyTransactionDomain275348162023-10-012024-03-31RelatedPartyTransactionDomain285348162023-09-30RelatedPartyTransactionDomain285348162024-03-31RelatedPartyTransactionDomain285348162023-10-012024-03-31RelatedPartyTransactionDomain295348162023-09-30RelatedPartyTransactionDomain295348162024-03-31RelatedPartyTransactionDomain295348162023-10-012024-03-31RelatedPartyTransactionDomain305348162023-09-30RelatedPartyTransactionDomain305348162024-03-31RelatedPartyTransactionDomain305348162023-10-012024-03-31RelatedPartyTransactionDomain315348162023-09-30RelatedPartyTransactionDomain315348162024-03-31RelatedPartyTransactionDomain315348162023-10-012024-03-31RelatedPartyTransactionDomain325348162023-09-30RelatedPartyTransactionDomain325348162024-03-31RelatedPartyTransactionDomain325348162023-10-012024-03-31RelatedPartyTransactionDomain335348162023-09-30RelatedPartyTransactionDomain335348162024-03-31RelatedPartyTransactionDomain3353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TOWERS LIMITED534816INDUSTOWERNOT LISTED2023-04-012024-03-31Second half yearly2023-10-012024-03-31MillionstruetrueNANAtruetrueINDUS TOWERS LIMITEDBHARTI AIRTEL LIMITEDPROMOTERSSale of goods or services156350000000Approved by Audit Committee8260200000000Any otherNot applicable00<div id="TEXTBLOCK" style="width: 100%; height: 100%;" contenteditable=""><div>1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million .</div><div><br></div><div>2. Revenue from operations is inclusive of GST and interest income on exit EMI and represents gross billed and unbilled transactions recorded during the period.</div><div><br></div><div>3. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions.</div><div><br></div><div>4. Sale of goods or services represents revenue from operations.</div></div>INDUS TOWERS LIMITEDBHARTI HEXACOM LIMITEDEntities having significant influenceSale of goods or services11765000000Approved by Audit Committee633400000000Any otherNot applicable00<div id="TEXTBLOCK" style="width: 100%; height: 100%;" contenteditable=""><div>1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million.</div><div><br></div><div>2. Revenue from operations is inclusive of GST and interest income on exit EMI and represents gross billed and unbilled transactions recorded during the period.</div><div><br></div><div>3. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. </div><div><br></div><div>4. Sale of goods or services represents revenue from operations.</div></div>INDUS TOWERS LIMITEDVODAFONE IDEA LIMITEDEntities having significant influenceSale of goods or services130675000000Approved by Audit Committee5531700000000Any otherNot applicable00<div id="TEXTBLOCK" style="width: 100%; height: 100%;" contenteditable=""><div>1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million.</div><div><br></div><div>2. Revenue from operations is inclusive of GST and interest income on exit EMI and represents gross billed and unbilled transactions recorded during the period.</div><div><br></div><div>3. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions.</div><div><br></div><div>4.&nbsp; Sale of goods or services represents revenue from operations.</div></div>INDUS TOWERS LIMITEDOneweb India Communications Private LimitedEntities having significant influenceSale of goods or services76000000Approved by Audit Committee1500000000Any otherNot applicable00<div id="TEXTBLOCK" style="width: 100%; height: 100%;" contenteditable=""><div>1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million.</div><div><br></div><div>2. Revenue from operations is inclusive of GST and represents gross billed transactions recorded during the period.</div><div><br></div><div>3. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions.<br><br>4. Sale of goods or services represents revenue from operations.</div></div>INDUS TOWERS LIMITEDNXTRA DATA LIMITEDEntities having significant influencePurchase of goods or services71000000Approved by Audit Committee1300000000Any otherNot applicable00<div id="TEXTBLOCK" style="width: 100%; height: 100%;" contenteditable=""><div>1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million.</div><div><br></div><div>2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions.</div><div><br>3. Purchase of goods or services represents Procurement of services/Reimbursement of expenses.</div></div>INDUS TOWERS LIMITEDBHARTI AIRTEL LIMITEDPROMOTERSPurchase of goods or services184000000Approved by Audit Committee6300000000Any otherNot applicable00<div id="TEXTBLOCK" style="width: 100%; height: 100%;" contenteditable=""><div>1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million.</div><div><br></div><div>2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions.</div><div><br></div><div>3. Purchase of goods or services represents Procurement of services/Reimbursement of expenses.</div></div>INDUS TOWERS LIMITEDVODAFONE IDEA LIMITEDEntities having significant influencePurchase of goods or services49000000Approved by Audit Committee1500000000Any otherNot applicable00<div id="TEXTBLOCK" style="width: 100%; height: 100%;" contenteditable=""><div>1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million.</div><div>2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions.</div><div>3. Purchase of goods or services represents Procurement of services/Reimbursement of expenses.</div></div>INDUS TOWERS LIMITEDBHARTI HEXACOM LIMITEDEntities having significant influencePurchase of goods or services5000000Approved by Audit Committee100000000Any otherNot applicable00<div id="TEXTBLOCK" style="width: 100%; height: 100%;" contenteditable=""><div>1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million.</div><div>2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions.</div><div>3. Purchase of goods or services represents Procurement of services/Reimbursement of expenses.</div></div>INDUS TOWERS LIMITEDBHARTI AIRTEL SERVICES LIMITEDEntities having significant influencePurchase of goods or services15000000Approved by Audit Committee500000000Any otherNot applicable00<div id="TEXTBLOCK" style="width: 100%; height: 100%;" contenteditable=""><div>1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million.</div><div>2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions.</div><div>3. Purchase of goods or services represents Procurement of services/Reimbursement of expenses.</div></div>INDUS TOWERS LIMITEDBHARTI AIRTEL SERVICES LIMITEDEntities having significant influencePurchase of fixed assets63000000Approved by Audit Committee600000000Any otherNot applicable00<div id="TEXTBLOCK" style="width: 100%; height: 100%;" contenteditable=""><div>1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million.</div><div>2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions.<br>3. Purchase of fixed assets represents purchase of property, plant &amp; equipment.</div></div>INDUS TOWERS LIMITEDSMARTX SERVICES LIMITEDWholly Owned Subsidiary CompanyLoanNot Applicable200000000Loan00Loan0Within 90 days of demandUnsecuredTo meet the business requirements (Opex and Capex)<div id="TEXTBLOCK" style="width: 100%; height: 100%;" contenteditable=""><div>1. The amounts are reported in millions of Indian Rupees and are rounded to the nearest million.</div><div>2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions.</div><div>3. Loan represents loan given (net).</div><div>4. Approval of the Audit Committee/Board and Shareholders, as per applicable law, for granting loan to wholly owned subsidiary company has been obtained for an amount upto Rs. 400 Mn.</div></div>INDUS TOWERS LIMITEDSMARTX SERVICES LIMITEDWholly Owned Subsidiary CompanyPurchase of goods or servicesNot Applicable1000000000Any otherNot applicable00<div id="TEXTBLOCK" style="width: 100%; height: 100%;" contenteditable=""><div>1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million.</div><div>2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. </div><div>3. Purchase of goods or services represents Procurement of services/Reimbursement of expenses.</div></div>INDUS TOWERS LIMITEDIndus Towers Employees Welfare TrustControlled trustLoanNot Applicable11200000000Loan00Loan0Not ApplicableUnsecuredNot Applicable<div id="TEXTBLOCK" style="width: 100%; height: 100%;" contenteditable=""><div>1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million.</div><div>2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. </div><div>3. Loan represents loan refunded back to the company.</div></div>INDUS TOWERS LIMITEDPrachur SahKey Managerial Personnel (Managing Director and CEO)RemunerationAs approved by HR Committee and Board4590000000Any otherNot applicable00<div id="TEXTBLOCK" style="width: 100%; height: 100%;" contenteditable=""><div>1. The amounts are reported in millions of Indian Rupees and are rounded to the nearest million upto 2 decimal.</div><div>2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions.</div><div>3. Value of related party transaction as approved by the HR Committee/Board is as per applicable law.</div><div>4. Amount received from KMP for ESOP exercised during the period ended March 31, 2024 is less than 1 million</div><div>5. Remuneration includes Short term employee benefits, post employement benefits and employee stock options.</div></div>INDUS TOWERS LIMITEDVikas PoddarKey Managerial Personnel (Chief Financial Officer)RemunerationAs approved by HR Committee and Board2643000000Any otherNot applicable00<div id="TEXTBLOCK" style="width: 100%; height: 100%;" contenteditable=""><div>1. The amounts are reported in millions of Indian Rupees and are rounded to the nearest million upto 2 decimal.</div><div>2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions.</div><div>3. Value of related party transaction as approved by the HR Committee/Board is as per applicable law.</div><div>4. Amount received from KMP for ESOP exercised during the period ended March 31, 2024 is less than 1 million</div><div>5. Remuneration includes Short term employee benefits, post employement benefits and employee stock options.</div></div>INDUS TOWERS LIMITEDSamridhi RodheKey Managerial Personnel (Company Secretary)RemunerationAs approved by HR Committee and Board366000000Any otherNot applicable00<div id="TEXTBLOCK" style="width: 100%; height: 100%;" contenteditable=""><div>1. The amounts are reported in millions of Indian Rupees and are rounded to the nearest million upto 2 decimal.</div><div>2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. </div><div>3. Value of related party transaction as approved by the HR Committee/Board is as per applicable law.</div><div>4. Remuneration includes Short term employee benefits, post employement benefits and employee stock options.</div></div>INDUS TOWERS LIMITEDNarayanan KumarOther related party (Independent Director)RemunerationAs per Remuneration Policy of the Company188000000Any otherNot applicable00<div id="TEXTBLOCK" style="width: 100%; height: 100%;" contenteditable=""><div>1. The amounts are reported in millions of Indian Rupees and are rounded to the nearest million upto 2 decimal.</div><div>2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. </div><div>3. Value of related party transaction i.e. director's commission, as approved by the Audit Committee/ Board is as per the remuneration policy of the Company.</div></div>INDUS TOWERS LIMITEDAnita KapurOther related party (Independent Director)RemunerationAs per Remuneration Policy of the Company150000000Any otherNot applicable00<div id="TEXTBLOCK" style="width: 100%; height: 100%;" contenteditable=""><div>1. The amounts are reported in millions of Indian Rupees and are rounded to the nearest million upto 2 decimal.</div><div>2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. </div><div>3. Value of related party transaction i.e. director's commission, as approved by the Audit Committee/ Board is as per the remuneration policy of the Company.</div></div>INDUS TOWERS LIMITEDSharad BhansaliOther related party (Independent Director)RemunerationAs per Remuneration Policy of the Company131000000Any otherNot applicable00<div id="TEXTBLOCK" style="width: 100%; height: 100%;" contenteditable=""><div>1. The amounts are reported in millions of Indian Rupees and are rounded to the nearest million upto 2 decimal.</div><div>2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. </div><div>3. Value of related party transaction i.e. director's commission, as approved by the Audit Committee/ Board is as per the remuneration policy of the Company.</div></div>INDUS TOWERS LIMITEDSonu BhasinOther related party (Independent Director)RemunerationAs per Remuneration Policy of the Company150000000Any otherNot applicable00<div id="TEXTBLOCK" style="width: 100%; height: 100%;" contenteditable=""><div>1. The amounts are reported in millions of Indian Rupees and are rounded to the nearest million upto 2 decimal.</div><div>2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. </div><div>3. Value of related party transaction i.e. director's commission, as approved by the Audit Committee/ Board is as per the remuneration policy of the Company.</div></div>INDUS TOWERS LIMITEDRamesh AbhishekOther related party (Independent Director)RemunerationAs per Remuneration Policy of the Company131000000Any otherNot applicable00<div id="TEXTBLOCK" style="width: 100%; height: 100%;" contenteditable=""><div>1. The amounts are reported in millions of Indian Rupees and are rounded to the nearest million upto 2 decimal.</div><div>2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. </div><div>3. Value of related party transaction i.e. director's commission, as approved by the Audit Committee/ Board is as per the remuneration policy of the Company.</div></div>INDUS TOWERS LIMITEDBHARTI AIRTEL LIMITEDPROMOTERSAny other transactionTrade receivablesNot applicable as these relates to outstanding balances03085000000035508000000Any otherNot applicable00<div id="TEXTBLOCK" style="width: 100%; height: 100%;" contenteditable=""><div>1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million.</div><div>2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the year/period are unsecured and interest free and settlement occurs in cash and there have been no guarantees provided or received for any related party receivables or payables.</div><div>3. Opening and closing balances are as at September 30, 2023 and March 31, 2024 respectively.</div><div>4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances.</div><div>5. Trade receivables represents gross billed transactions outstanding at the end of the year/period.</div></div>INDUS TOWERS LIMITEDBHARTI AIRTEL LIMITEDPROMOTERSAny other transactionOther financial assets (Unbilled revenue)Not applicable as these relates to outstanding balances01691500000018182000000Any otherNot applicable00<div id="TEXTBLOCK" style="width: 100%; height: 100%;" contenteditable=""><div>1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million.</div><div>2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the year/period are unsecured and interest free and settlement occurs in cash and there have been no guarantees provided or received for any related party receivables or payables.</div><div>3. Opening and closing balances are as at September 30, 2023 and March 31, 2024 respectively.</div><div>4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances.</div><div>5. Other financial assets represents gross unbilled transactions outstanding at the end of the year/period.</div></div>INDUS TOWERS LIMITEDBHARTI AIRTEL LIMITEDPROMOTERSAny other transactionOther Current assets (Short term advances)Not applicable as these relates to outstanding balances000Any otherNot applicable00<div id="TEXTBLOCK" style="width: 100%; height: 100%;" contenteditable=""><div>1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million.</div><div>2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the year/period are unsecured and interest free and settlement occurs in cash and there have been no guarantees provided or received for any related party receivables or payables.</div><div>3. Opening and closing balances are as aSeptember 30, 2023 and t March 31, 2024 respectively.</div><div>4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances.</div><div>5. Balance outstanding as on September 30, 2023 and March 31, 2024 and&nbsp; is less than 1 Million.</div></div>INDUS TOWERS LIMITEDBHARTI AIRTEL LIMITEDPROMOTERSAny other transactionTrade payablesNot applicable as these relates to outstanding balances060000005000000Any otherNot applicable00<div id="TEXTBLOCK" style="width: 100%; height: 100%;" contenteditable=""><div>1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million.</div><div>2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the year/period are unsecured and interest free and settlement occurs in cash and there have been no guarantees provided or received for any related party receivables or payables.</div><div>3. Opening and closing balances are as at September 30, 2023 and March 31, 2024 respectively.</div><div>4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances.</div></div>INDUS TOWERS LIMITEDBHARTI AIRTEL LIMITEDPROMOTERSAny other transactionOther liabilities (Unearned revenue)Not applicable as these relates to outstanding balances020950000007001000000Any otherNot applicable00<div id="TEXTBLOCK" style="width: 100%; height: 100%;" contenteditable=""><div>1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million.</div><div>2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the year/period are unsecured and interest free and settlement occurs in cash and there have been no guarantees provided or received for any related party receivables or payables.</div><div>3. Opening and closing balances are as at September 30, 2023 and March 31, 2024 respectively.</div><div>4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances.</div></div>INDUS TOWERS LIMITEDBHARTI AIRTEL LIMITEDPROMOTERSAny other transactionOther financial liabilities (security deposits received)Not applicable as these relates to outstanding balances014030000001403000000Any otherNot applicable00<div id="TEXTBLOCK" style="width: 100%; height: 100%;" contenteditable=""><div>1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million.</div><div>2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the year/period are unsecured and interest free and settlement occurs in cash and there have been no guarantees provided or received for any related party receivables or payables.</div><div>3. Opening and closing balances are as at September 30, 2023 and March 31, 2024 respectively.</div><div>4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances.</div></div>INDUS TOWERS LIMITEDBHARTI HEXACOM LIMITEDEntities having significant influenceAny other transactionTrade receivablesNot applicable as these relates to outstanding balances024970000002634000000Any otherNot applicable00<div id="TEXTBLOCK" style="width: 100%; height: 100%;" contenteditable=""><div>1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million.</div><div>2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the year/period are unsecured and interest free and settlement occurs in cash and there have been no guarantees provided or received for any related party receivables or payables.</div><div>3. Opening and closing balances are as at September 30, 2023 and March 31, 2024 and respectively.</div><div>4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances.</div><div>5. Trade receivables represents gross billed transactions outstanding at the end of the year/period.</div></div>INDUS TOWERS LIMITEDBHARTI HEXACOM LIMITEDEntities having significant influenceAny other transactionOther financial assets (Unbilled revenue)Not applicable as these relates to outstanding balances014880000001620000000Any otherNot applicable00<div id="TEXTBLOCK" style="width: 100%; height: 100%;" contenteditable=""><div>1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million.</div><div>2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the year/period are unsecured and interest free and settlement occurs in cash and there have been no guarantees provided or received for any related party receivables or payables.</div><div>3. Opening and closing balances are as at September 30, 2023 and March 31, 2024 respectively.</div><div>4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances.</div><div>5. Other financial assets represents gross unbilled transactions outstanding at the end of the year/period.</div></div>INDUS TOWERS LIMITEDBHARTI HEXACOM LIMITEDEntities having significant influenceAny other transactionTrade payablesNot applicable as these relates to outstanding balances000Any otherNot applicable00<div id="TEXTBLOCK" style="width: 100%; height: 100%;" contenteditable=""><div>1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million.</div><div>2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the year/period are unsecured and interest free and settlement occurs in cash and there have been no guarantees provided or received for any related party receivables or payables.</div><div>3. Opening and closing balances are as at September 30, 2023 and March 31, 2024 respectively.</div><div>4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances.</div><div>5. Balance outstanding as on&nbsp; March 31, 2024 is less than 1 Million.</div></div>INDUS TOWERS LIMITEDBHARTI HEXACOM LIMITEDEntities having significant influenceAny other transactionOther liabilities (Unearned revenue)Not applicable as these relates to outstanding balances0187000000491000000Any otherNot applicable00<div id="TEXTBLOCK" style="width: 100%; height: 100%;" contenteditable=""><div>1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million.</div><div>2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the year/period are unsecured and interest free and settlement occurs in cash and there have been no guarantees provided or received for any related party receivables or payables.</div><div>3. Opening and closing balances are as at September 30, 2023 and&nbsp; March 31, 2024 respectively.</div><div>4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances.</div></div>INDUS TOWERS LIMITEDBHARTI HEXACOM LIMITEDEntities having significant influenceAny other transactionOther financial liabilities (security deposits received)Not applicable as these relates to outstanding balances09700000097000000Any otherNot applicable00<div id="TEXTBLOCK" style="width: 100%; height: 100%;" contenteditable=""><div>1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million.</div><div>2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the year/period are unsecured and interest free and settlement occurs in cash and there have been no guarantees provided or received for any related party receivables or payables.</div><div>3. Opening and closing balances are as at September 30, 2023 and March 31, 2024 respectively.</div><div>4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances.</div></div>INDUS TOWERS LIMITEDVODAFONE IDEA LIMITEDEntities having significant influenceAny other transactionTrade receivablesNot applicable as these relates to outstanding balances010035300000087199000000Any otherNot applicable00<div id="TEXTBLOCK" style="width: 100%; height: 100%;" contenteditable=""><div>1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million.</div><div>2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the period are unsecured and interest free and settlement occurs in cash and there have been no guarantees provided or received for any related party receivables or payables except in case of one of the related party referred to in Note no. 10 standalone financial results for the quarter and year ended March 31, 2024 respectively, as filed with the stock exchanges on April 30, 2024.</div><div>3. Opening and closing balances are as at&nbsp; September 30, 2023 and March 31, 2024 respectively.</div><div>4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances.</div><div>5. Trade receivables represents gross billed transactions outstanding at the end of the year/period.</div><div>6. As at March 31, 2024, the Company has outstanding provision for doubtful debts pertaining to related parties amounting to Rs. 53,847 Mn.</div></div>INDUS TOWERS LIMITEDVODAFONE IDEA LIMITEDEntities having significant influenceAny other transactionOther financial assets (Unbilled revenue)Not applicable as these relates to outstanding balances01136900000011525000000Any otherNot applicable00<div id="TEXTBLOCK" style="width: 100%; height: 100%;" contenteditable=""><div>1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million.</div><div>2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the year/period are unsecured and interest free and settlement occurs in cash and there have been no guarantees provided or received for any related party receivables or payables.</div><div>3. Opening and closing balances are as at September 30, 2023 and March 31, 2024 respectively.</div><div>4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances.</div><div>5. Other financial assets represents gross unbilled transactions outstanding at the end of the year/period.</div></div>INDUS TOWERS LIMITEDVODAFONE IDEA LIMITEDEntities having significant influenceAny other transactionTrade payablesNot applicable as these relates to outstanding balances003000000Any otherNot applicable00<div id="TEXTBLOCK" style="width: 100%; height: 100%;" contenteditable=""><div>1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million.</div><div>2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the year/period are unsecured and interest free and settlement occurs in cash and there have been no guarantees provided or received for any related party receivables or payables.</div><div>3. Opening and closing balances are as at September 30, 2023 and March 31, 2024 and respectively.</div><div>4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances.<br></div></div>INDUS TOWERS LIMITEDVODAFONE IDEA LIMITEDEntities having significant influenceAny other transactionOther liabilities (Unearned revenue)Not applicable as these relates to outstanding balances0498000000519000000Any otherNot applicable00<div id="TEXTBLOCK" style="width: 100%; height: 100%;" contenteditable=""><div>1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million.</div><div>2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the year/period are unsecured and interest free and settlement occurs in cash and there have been no guarantees provided or received for any related party receivables or payables.</div><div>3. Opening and closing balances are as atSeptember 30, 2023 and&nbsp; March 31, 2024 respectively.</div><div>4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances.</div></div>INDUS TOWERS LIMITEDVODAFONE IDEA LIMITEDEntities having significant influenceAny other transactionOther financial liabilities (security deposits received)Not applicable as these relates to outstanding balances015000000001500000000Any otherNot applicable00<div id="TEXTBLOCK" style="width: 100%; height: 100%;" contenteditable=""><div>1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million.</div><div>2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the year/period are unsecured and interest free and settlement occurs in cash and there have been no guarantees provided or received for any related party receivables or payables.</div><div>3. Opening and closing balances are as at September 30, 2023 and March 31, 2024 respectively.</div><div>4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances.</div></div>INDUS TOWERS LIMITEDNXTRA DATA LIMITEDEntities having significant influenceAny other transactionTrade payablesNot applicable as these relates to outstanding balances000Any otherNot applicable00<div id="TEXTBLOCK" style="width: 100%; height: 100%;" contenteditable=""><div>1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million.</div><div>2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the year/period are unsecured and interest free and settlement occurs in cash and there have been no guarantees provided or received for any related party receivables or payables.</div><div>3. Opening and closing balances are as at September 30, 2023 and March 31, 2024 respectively.</div><div>4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances.</div><div>5. Balance outstanding as on&nbsp; March 31, 2024 is less than 1 Million.</div></div>INDUS TOWERS LIMITEDBHARTI AIRTEL SERVICES LIMITEDEntities having significant influenceAny other transactionTrade payablesNot applicable as these relates to outstanding balances0180000001000000Any otherNot applicable00<div id="TEXTBLOCK" style="width: 100%; height: 100%;" contenteditable=""><div>1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million.</div><div>2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the year/period are unsecured and interest free and settlement occurs in cash and there have been no guarantees provided or received for any related party receivables or payables.</div><div>3. Opening and closing balances are as at September 30, 2023 and&nbsp; March 31, 2024 respectively.</div><div>4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances.</div></div>INDUS TOWERS LIMITEDOneweb India Communications Private LimitedEntities having significant influenceAny other transactionTrade receivablesNot applicable as these relates to outstanding balances0800000027000000Any otherNot applicable00<div id="TEXTBLOCK" style="width: 100%; height: 100%;" contenteditable=""><div>1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million.</div><div>2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the year/period are unsecured and interest free and settlement occurs in cash and there have been no guarantees provided or received for any related party receivables or payables.</div><div>3. Opening and closing balances are as atSeptember 30, 2023 and&nbsp; March 31, 2024 respectively.</div><div>4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances.</div><div>5. Trade receivables represents gross billed transactions outstanding at the end of the year/period.</div></div>INDUS TOWERS LIMITEDOneweb India Communications Private LimitedEntities having significant influenceAny other transactionOther financial assets (Unbilled revenue)Not applicable as these relates to outstanding balances001000000Any otherNot applicable00<div id="TEXTBLOCK" style="width: 100%; height: 100%;" contenteditable=""><div>1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million.</div><div>2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the year/period are unsecured and interest free and settlement occurs in cash and there have been no guarantees provided or received for any related party receivables or payables.</div><div>3. Opening and closing balances are as at September 30, 2023 and March 31, 2024 respectively.</div><div>4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances.</div><div>5. Other financial assets represents gross unbilled transactions outstanding at the end of the year/period.</div></div>INDUS TOWERS LIMITEDOneweb India Communications Private LimitedEntities having significant influenceAny other transactionOther liabilities (Unearned revenue)Not applicable as these relates to outstanding balances0049000000Any otherNot applicable00<div id="TEXTBLOCK" style="width: 100%; height: 100%;" contenteditable=""><div>1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million.</div><div>2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the year/period are unsecured and interest free and settlement occurs in cash and there have been no guarantees provided or received for any related party receivables or payables.</div><div>3. Opening and closing balances are as at September 30, 2023 and&nbsp; March 31, 2024 respectively.</div><div>4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances.</div></div>INDUS TOWERS LIMITEDSMARTX SERVICES LIMITEDWholly Owned Subsidiary CompanyAny other transactionOther financial assetsNot applicable as these relates to outstanding balances0113000000111000000Any otherNot applicable00<div id="TEXTBLOCK" style="width: 100%; height: 100%;" contenteditable=""><div>1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million.</div><div>2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the year/period are unsecured and interest free and settlement occurs in cash and there have been no guarantees provided or received for any related party receivables or payables.</div><div>3. Opening and closing balances are as at&nbsp; September 30, 2023 and March 31, 2024 respectively.</div><div>4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances.</div></div>INDUS TOWERS LIMITEDIndus Towers Employees Welfare TrustControlled trustAny other transactionOther current assetsNot applicable as these relates to outstanding balances079000000191000000Any otherNot applicable00Loan0within 90 days of demandUnsecuredTo meet the business requirements (Opex and Capex)<div id="TEXTBLOCK" style="width: 100%; height: 100%;" contenteditable=""><div>1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million.</div><div>2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the year/period are unsecured and interest free and settlement occurs in cash and there have been no guarantees provided or received for any related party receivables or payables.</div><div>3. Opening and closing balances are as at&nbsp; September 30, 2023 and March 31, 2024 respectively.</div><div>4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances.</div></div>SMARTX SERVICES LIMITEDBHARTI AIRTEL LIMITEDEntities having significant influencePurchase of goods or services0Not Applicable75000000Any otherNot applicable00<div id="TEXTBLOCK" style="width: 100%; height: 100%;" contenteditable=""><div>1. The amounts are reported in millions of Indian Rupees and are rounded to the nearest million upto 2 decimal.</div><div>2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions.</div><div>3. Purchase of goods or services represents Procurement of services/Reimbursement of expenses.</div></div>SMARTX SERVICES LIMITEDBHARTI AIRTEL LIMITEDEntities having significant influenceAny other transactionTrade payables0Not applicable as these relates to outstanding balances044000003670000Any otherNot applicable00<div id="TEXTBLOCK" style="width: 100%; height: 100%;" contenteditable=""><div>1. The amounts are reported in millions of Indian Rupees and are rounded to the nearest million upto 2 decimal.</div><div>2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the year/period are unsecured and interest free and settlement occurs in cash and there have been no guarantees provided or received for any related party receivables or payables.</div><div>3. Opening and closing balances are as at September 30, 2023 and March 31, 2024 respectively.</div><div>4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances.</div></div>SMARTX SERVICES LIMITEDBHARTI HEXACOM LIMITEDEntities having significant influenceAny other transactionTrade payables0Not applicable as these relates to outstanding balances02000020000Any otherNot applicable00<div id="TEXTBLOCK" style="width: 100%; height: 100%;" contenteditable=""><div>1. The amounts are reported in millions of Indian Rupees and are rounded to the nearest million upto 2 decimal.</div><div>2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the year/period are unsecured and interest free and settlement occurs in cash and there have been no guarantees provided or received for any related party receivables or payables.</div><div>3. Opening and closing balances are as at September 30, 2023 and March 31, 2024 respectively.</div><div>4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances.</div></div>SMARTX SERVICES LIMITEDVODAFONE IDEA LIMITEDEntities having significant influenceAny other transactionTrade receivables0Not applicable as these relates to outstanding balances060200005670000Any otherNot applicable00<div id="TEXTBLOCK" style="width: 100%; height: 100%;" contenteditable=""><div>1. The amounts are reported in millions of Indian Rupees and are rounded to the nearest million upto 2 decimal.</div><div>2. The transactions with related parties are made on terms equivalent to those that prevail in arms length transactions. Outstanding balances at the end of the year/period are unsecured and interest free and settlement occurs in cash and there have been no guarantees provided or received for any related party receivables or payables.</div><div>3. Opening and closing balances are as September 30, 2023 and at March 31, 2024 respectively.</div><div>4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances.</div></div>