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iso4217:INRxbrli:pure

Indus Towers Limited (Formerly Bharti Infratel Limited)

534816

INDUSTOWER

NOT LISTED

2022-04-01

2023-03-31

First half yearly

2022-04-01

2022-09-30

Millions

true

false

Indus Towers Limited

Bharti Airtel Limited

Promoters

Sale of goods or services

158301000000

Approved by Audit Committee

72128000000

Any other

Not applicable

<div id="TEXTBLOCK" style="width: 100%; height: 100%;" contenteditable="true"> <div> 1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million .<o:p></o:p> 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.<o:p></o:p> 3. 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.<o:p></o:p> 4. Sale of goods or services represents revenue from operations.<o:p></o:p></div></div>

Indus Towers Limited

Bharti Airtel Limited

Promoters

Purchase of goods or services

175000000

Approved by Audit Committee

52000000

Any other

Not applicable

<div id="TEXTBLOCK" style="width: 100%; height: 100%;" contenteditable="true"> 1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million.<o:p></o:p> 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.<o:p></o:p> 3. Purchase of goods or services represents Procurement of services/Reimbursement of expenses.<o:p></o:p> <div></div></div>

Indus Towers Limited

Bharti Hexacom Limited

Entity having significant influence

Sale of goods or services

11737000000

Approved by Audit Committee

5315000000

Any other

Not applicable

<div id="TEXTBLOCK" style="width: 100%; height: 100%;" contenteditable="true"> 1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million.<o:p></o:p><o:p></o:p> 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.<o:p></o:p> 3. 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.<o:p></o:p> 4. Sale of goods or services represents revenue from operations.<o:p></o:p> <div></div></div>

Indus Towers Limited

Vodafone Idea Limited

Entity having significant influence

Sale of goods or services

126069000000

Approved by Audit Committee

59820000000

Any other

Not applicable

<div id="TEXTBLOCK" style="width: 100%; height: 100%;" contenteditable="true"> 1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million.<o:p></o:p><o:p></o:p> 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.<o:p></o:p> 3. 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.<o:p></o:p> 4.  Sale of goods or services represents revenue from operations.<o:p></o:p> <div></div></div>

Indus Towers Limited

Vodafone Idea Limited

Entity having significant influence

Purchase of goods or services

45000000

Approved by Audit Committee

20000000

Any other

Not applicable

<div id="TEXTBLOCK" style="width: 100%; height: 100%;" contenteditable="true"> <div> 1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million.<o:p></o:p><o:p></o:p> 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.<o:p></o:p> 3. Purchase of goods or services represents Procurement of services/Reimbursement of expenses.<o:p></o:p></div></div>

Indus Towers Limited

Bharti Airtel Services Limited

Entity having significant influence

Purchase of goods or services

10000000

Approved by Audit Committee

5000000

Any other

Not applicable

<div id="TEXTBLOCK" style="width: 100%; height: 100%;" contenteditable="true"> <div> 1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million.<o:p></o:p><o:p></o:p> 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.<o:p></o:p> 3. Purchase of goods or services represents Procurement of services/Reimbursement of expenses.<o:p></o:p></div></div>

Indus Towers Limited

Bharti Airtel Services Limited

Entity having significant influence

Purchase of fixed assets

50000000

Approved by Audit Committee

26000000

Any other

Not applicable

<div id="TEXTBLOCK" style="width: 100%; height: 100%;" contenteditable="true"> <div> 1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million.<o:p></o:p><o:p></o:p> 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.<o:p></o:p> 3. Purchase of fixed assets represents purchase of property, plant & equipment.<o:p></o:p></div></div>

Indus Towers Limited

Nxtra Data Limited

Entity having significant influence

Purchase of goods or services

45000000

Approved by Audit Committee

18000000

Any other

Not applicable

Indus Towers Limited

Smartx Services Limited

Wholly Owned Subsidiary Company

Purchase of goods or services

Not Applicable

9000000

Any other

Not applicable

<div id="TEXTBLOCK" style="width: 100%; height: 100%;" contenteditable="true"> 1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million.<o:p></o:p><o:p></o:p> 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.<o:p></o:p> 3. Purchase of goods or services represents Procurement of services/Reimbursement of expenses.<o:p></o:p> <div></div></div>

Indus Towers Limited

Smartx Services Limited

Wholly Owned Subsidiary Company

Purchase of fixed assets

Not Applicable

1000000

Any other

Not applicable

<div id="TEXTBLOCK" style="width: 100%; height: 100%;" contenteditable="true"> <div> 1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million.<o:p></o:p><o:p></o:p> 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.<o:p></o:p> 3. Purchase of fixed assets represents purchase of property, plant & equipment.<o:p></o:p></div></div>

Indus Towers Limited

Smartx Services Limited

Wholly Owned Subsidiary Company

Loan

Not Applicable

16000000

Loan

Within 90 days of demand

Unsecured

To meet the business requirements (Opex and Capex)

<div id="TEXTBLOCK" style="width: 100%; height: 100%;" contenteditable="true"> <div> 1. The amounts are reported in millions of Indian Rupees and are rounded to the nearest million.<o:p></o:p><o:p></o:p> 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.<o:p></o:p> 3. Loan represents loan given.<o:p></o:p> 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 Limited

Smartx Services Limited

Wholly Owned Subsidiary Company

Loan

Not applicable

1000000

Loan

Not applicable

Unsecured

Not applicable

<div id="TEXTBLOCK" style="width: 100%; height: 100%;" contenteditable="true"> <div> 1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million.<o:p></o:p><o:p></o:p> 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.<o:p></o:p> 3. Loan represents loan repaid.<o:p></o:p></div></div>

Indus Towers Limited

Indus Towers Employees Welfare Trust (formerly Bharti Infratel Employees Welfare Trust)

Controlled trust

Loan

Not Applicable

29000000

Loan

Not applicable

Unsecured

Not applicable

<div id="TEXTBLOCK" style="width: 100%; height: 100%;" contenteditable="true"> <div> 1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million.<o:p></o:p><o:p></o:p> 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.<o:p></o:p> 3. Loan represents loan repaid.<o:p></o:p></div></div>

Indus Towers Limited

Bimal Dayal

Key Managerial Personnel (Managing Director and CEO)

Remuneration

As approved by HR Committee and Board

30580000

Any other

Not applicable

<div id="TEXTBLOCK" style="width: 100%; height: 100%;" contenteditable="true"> <div> 1. The amounts are reported in Millions of Indian Rupees.<o:p></o:p><o:p></o:p> 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.<o:p></o:p> 3. Value of related party transaction as approved by the HR Committee/Board is as per applicable law.<o:p></o:p> 4. Amount received from KMP for ESOP exercised during the period ended September 30, 2022 is less than 1 million.<o:p></o:p></div></div>

Indus Towers Limited

Vikas Poddar

Key Managerial Personnel (Chief Financial Officer)

Remuneration

As approved by HR Committee and Board

20260000

Any other

Not applicable

<div id="TEXTBLOCK" style="width: 100%; height: 100%;" contenteditable="true"><div>1. The amounts are reported in Millions of Indian Rupees.<o:p></o:p><o:p></o:p>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.<o:p></o:p>3. Value of related party transaction as approved by the HR Committee/Board is as per applicable law.<o:p></o:p>4. Amount received from KMP for ESOP exercised during the period ended September 30, 2022 is less than 1 million.<o:p></o:p></div></div>

Indus Towers Limited

Samridhi Rodhe

Key Managerial Personnel (Company Secretary)

Remuneration

As approved by HR Committee and Board

2850000

Any other

Not applicable

<div id="TEXTBLOCK" style="width: 100%; height: 100%;" contenteditable="true"><div>1. The amounts are reported in Millions of Indian Rupees.<o:p></o:p><o:p></o:p>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.<o:p></o:p>3. Value of related party transaction as approved by the HR Committee/Board is as per applicable law.<o:p></o:p>4. Amount received from KMP for ESOP exercised during the period ended September 30, 2022 is less than 1 million.<o:p></o:p></div></div>

Indus Towers Limited

Narayanan Kumar

Other related party (Independent Director)

Remuneration

As per Remuneration Policy of the Company

1750000

Any other

Not applicable

<div id="TEXTBLOCK" style="width: 100%; height: 100%;" contenteditable="true"> 1. The amounts are reported in millions of Indian Rupees and are rounded to the nearest million.<o:p></o:p> 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.<o:p></o:p> 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.<o:p></o:p> <div></div></div>

Indus Towers Limited

Anita Kapur

Other related party (Independent Director)

Remuneration

As per Remuneration Policy of the Company

1500000

Any other

Not applicable

Indus Towers Limited

Sharad Bhansali

Other related party (Independent Director)

Remuneration

As per Remuneration Policy of the Company

1380000

Any other

Not applicable

Indus Towers Limited

Sonu Bhasin

Other related party (Independent Director)

Remuneration

As per Remuneration Policy of the Company

1380000

Any other

Not applicable

Indus Towers Limited

Bharti Airtel Limited

Promoters

Any other transaction

Trade receivables

Not applicable as these relates to outstanding balances

24857000000

24896000000

Any other

Not applicable

<div id="TEXTBLOCK" style="width: 100%; height: 100%;" contenteditable="true"> 1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million.<o:p></o:p><o:p></o:p> 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.<o:p></o:p> 3. Opening and closing balances are as at March 31, 2022 and September 30, 2022 respectively.<o:p></o:p> 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances.<o:p></o:p> 5. Trade receivables represents gross billed transactions outstanding at the end of the year/period.<o:p></o:p> <div></div></div>

Indus Towers Limited

Bharti Airtel Limited

Promoters

Any other transaction

Other financial assets (Unbilled revenue)

Not applicable as these relates to outstanding balances

10096000000

14690000000

Any other

Not applicable

<div id="TEXTBLOCK" style="width: 100%; height: 100%;" contenteditable="true"> <div> 1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million.<o:p></o:p><o:p></o:p> 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.<o:p></o:p> 3. Opening and closing balances are as at March 31, 2022 and September 30, 2022 respectively.<o:p></o:p> 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances.<o:p></o:p> 5. Other financial assets represents gross unbilled transactions outstanding at the end of the year/period.<o:p></o:p></div></div>

Indus Towers Limited

Bharti Airtel Limited

Promoters

Any other transaction

Trade payables

Not applicable as these relates to outstanding balances

81000000

83000000

Any other

Not applicable

Indus Towers Limited

Bharti Airtel Limited

Promoters

Any other transaction

Other liabilities (Unearned revenue)

Not applicable as these relates to outstanding balances

646000000

748000000

Any other

Not applicable

<div id="TEXTBLOCK" style="width: 100%; height: 100%;" contenteditable="true"> <div> 1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million.<o:p></o:p><o:p></o:p> 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.<o:p></o:p> 3. Opening and closing balances are as at March 31, 2022 and September 30, 2022 respectively.<o:p></o:p> 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances.<o:p></o:p></div></div>

Indus Towers Limited

Bharti Airtel Limited

Promoters

Any other transaction

Other financial liabilities (security deposits received)

Not applicable as these relates to outstanding balances

1431000000

Any other

Not applicable

<div id="TEXTBLOCK" style="width: 100%; height: 100%;" contenteditable="true"> <div> 1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million.<o:p></o:p><o:p></o:p> 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.<o:p></o:p> 3. Opening and closing balances are as at March 31, 2022 and September 30, 2022 respectively.<o:p></o:p> 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances.<o:p></o:p></div></div>

Indus Towers Limited

Bharti Hexacom Limited

Entity having significant influence

Any other transaction

Trade receivables

Not applicable as these relates to outstanding balances

2303000000

2067000000

Any other

Not applicable

<div id="TEXTBLOCK" style="width: 100%; height: 100%;" contenteditable="true"> <div> 1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million.<o:p></o:p><o:p></o:p> 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.<o:p></o:p> 3. Opening and closing balances are as at March 31, 2022 and September 30, 2022 respectively.<o:p></o:p> 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances.<o:p></o:p> 5. Trade receivables represents gross billed transactions outstanding at the end of the year/period.<o:p></o:p></div></div>

Indus Towers Limited

Bharti Hexacom Limited

Entity having significant influence

Any other transaction

Other financial assets (Unbilled revenue)

Not applicable as these relates to outstanding balances

695000000

1058000000

Any other

Not applicable

<div id="TEXTBLOCK" style="width: 100%; height: 100%;" contenteditable="true"> <div> 1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million.<o:p></o:p><o:p></o:p> 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.<o:p></o:p> 3. Opening and closing balances are as at March 31, 2022 and September 30, 2022 respectively.<o:p></o:p> 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances.<o:p></o:p> 5. Other financial assets represents gross unbilled transactions outstanding at the end of the year/period.<o:p></o:p></div></div>

Indus Towers Limited

Bharti Hexacom Limited

Entity having significant influence

Any other transaction

Other liabilities (Unearned revenue)

Not applicable as these relates to outstanding balances

69000000

62000000

Any other

Not applicable

Indus Towers Limited

Bharti Hexacom Limited

Entity having significant influence

Any other transaction

Other financial liabilities (security deposits received)

Not applicable as these relates to outstanding balances

98000000

Any other

Not applicable

Indus Towers Limited

Vodafone Idea Limited

Entity having significant influence

Any other transaction

Trade receivables

Not applicable as these relates to outstanding balances

56888000000

76803000000

Any other

Not applicable

<div id="TEXTBLOCK" style="width: 100%; height: 100%;" contenteditable="true"> <div> 1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million.<o:p></o:p> 2. The transactions with related parties are made on terms equivalent to those that prevail in arm’s 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. 5 and 6 of standalone and consolidated financial results for quarter and half year ended September 30, 2022 respectively, as filed with the stock exchanges on October 27, 2022.<o:p></o:p> 3. Opening and closing balances are as at March 31, 2022 and September 30, 2022 respectively.<o:p></o:p> 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances.<o:p></o:p> 5. Trade receivables represents gross billed transactions outstanding at the end of the year/period.<o:p></o:p> 6. As at September 30, 2022, the Company has outstanding provision for doubtful debts pertaining to related parties amounting to Rs. 31,112 Mn.<o:p></o:p></div></div>

Indus Towers Limited

Vodafone Idea Limited

Entity having significant influence

Any other transaction

Other financial assets (Unbilled revenue)

Not applicable as these relates to outstanding balances

10819000000

10887000000

Any other

Not applicable

<div id="TEXTBLOCK" style="width: 100%; height: 100%;" contenteditable="true"> <div> 1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million.<o:p></o:p><o:p></o:p> 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.<o:p></o:p> 3. Opening and closing balances are as at March 31, 2022 and September 30, 2022 respectively.<o:p></o:p> 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances.<o:p></o:p> 5. Other financial assets represents gross unbilled transactions outstanding at the end of the year/period.<o:p></o:p></div></div>

Indus Towers Limited

Vodafone Idea Limited

Entity having significant influence

Any other transaction

Trade payables

Not applicable as these relates to outstanding balances

1000000

Any other

Not applicable

<div id="TEXTBLOCK" style="width: 100%; height: 100%;" contenteditable="true"> <div> 1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million. 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.<o:p></o:p> 3. Opening and closing balances are as at March 31, 2022 and September 30, 2022 respectively.<o:p></o:p> 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances.<o:p></o:p></div></div>

Indus Towers Limited

Vodafone Idea Limited

Entity having significant influence

Any other transaction

Other liabilities (Unearned revenue)

Not applicable as these relates to outstanding balances

483000000

492000000

Any other

Not applicable

<div id="TEXTBLOCK" style="width: 100%; height: 100%;" contenteditable="true"> 1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million.<o:p></o:p> 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.<o:p></o:p> 3. Opening and closing balances are as at March 31, 2022 and September 30, 2022 respectively.<o:p></o:p> 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances.<o:p></o:p> <div></div></div>

Indus Towers Limited

Vodafone Idea Limited

Entity having significant influence

Any other transaction

Other financial liabilities (security deposits received)

Not applicable as these relates to outstanding balances

1591000000

Any other

Not applicable

<div id="TEXTBLOCK" style="width: 100%; height: 100%;" contenteditable="true"> 1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million.<o:p></o:p> 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.<o:p></o:p> 3. Opening and closing balances are as at March 31, 2022 and September 30, 2022 respectively.<o:p></o:p> 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances.<o:p></o:p> <div></div></div>

Indus Towers Limited

Bharti Airtel Services Limited

Entity having significant influence

Any other transaction

Trade payables

Not applicable as these relates to outstanding balances

4000000

Any other

Not applicable

<div id="TEXTBLOCK" style="width: 100%; height: 100%;" contenteditable="true"> 1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million.<o:p></o:p> 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.<o:p></o:p> 3. Opening and closing balances are as at March 31, 2022 and September 30, 2022 respectively.<o:p></o:p> 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances.<o:p></o:p> <div></div></div>

Indus Towers Limited

Nxtra Data Limited

Entity having significant influence

Any other transaction

Trade payables

Not applicable as these relates to outstanding balances

1000000

Any other

Not applicable

<div id="TEXTBLOCK" style="width: 100%; height: 100%;" contenteditable="true"> 1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million.<o:p></o:p> 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.<o:p></o:p> 3. Opening and closing balances are as at March 31, 2022 and September 30, 2022 respectively.<o:p></o:p> 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances.<o:p></o:p> <div></div></div>

Indus Towers Limited

Smartx Services Limited

Wholly Owned Subsidiary Company

Any other transaction

Other financial assets (Loan given)

Not applicable as these relates to outstanding balances

83000000

98000000

Any other

Not applicable

<div id="TEXTBLOCK" style="width: 100%; height: 100%;" contenteditable="true"> <div> 1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million.<o:p></o:p> 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.<o:p></o:p> 3. Opening and closing balances are as at March 31, 2022 and September 30, 2022 respectively.<o:p></o:p> 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances.<o:p></o:p></div></div>

Indus Towers Limited

Smartx Services Limited

Wholly Owned Subsidiary Company

Any other transaction

Trade payables

Not applicable as these relates to outstanding balances

1000000

Any other

Not applicable

<div id="TEXTBLOCK" style="width: 100%; height: 100%;" contenteditable="true"> <div> 1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million.<o:p></o:p> 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.<o:p></o:p> 3. Opening and closing balances are as at March 31, 2022 and September 30, 2022 respectively.<o:p></o:p> 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances.<o:p></o:p></div></div>

Indus Towers Limited

Indus Towers Employees Welfare Trust (formerly Bharti Infratel Employees Welfare Trust)

Controlled trust

Any other transaction

Other current assets (Loan given)

Not applicable as these relates to outstanding balances

164000000

135000000

Any other

Not applicable

<div id="TEXTBLOCK" style="width: 100%; height: 100%;" contenteditable="true"> 1. The amounts are reported in Millions of Indian Rupees and are rounded to the nearest million.<o:p></o:p> 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.<o:p></o:p> 3. Opening and closing balances are as at March 31, 2022 and September 30, 2022 respectively.<o:p></o:p> 4. Value of related party transaction as approved by the audit committee is not applicable as this relates to outstanding balances.<o:p></o:p></div>