| 104 Annual Report | 2025-2026 Annexures to Director’s Report e. whenever there is any doubt with regard to transactions with Related Parties and/or the applicable corporate governance requirements, the Audit Committee/ Board shall be entitled to seek a legal opinion/clarification for the same. 2. The Audit Committee shall consider all relevant facts and circumstances regarding a Related Party Transaction placed before it. 3. In the event any Director, KMP or any other employee becomes aware of any Related Party Transaction that has been omitted to be approved by the Audit Committee/ Board/ shareholders or is in deviation of this Policy, such person shall promptly notify the company secretary of the Company, of such transaction, who shall ensure that such transaction is brought to the notice of the Audit Committee or the Board, as applicable, at the earliest. 4. The Audit Committee/ Board shall evaluate such transactions and may decide as it considers appropriate, subject to the Act and the SEBI LODR Regulations, necessary action to be taken, including ratification, revision or termination of the Related Party Transaction. F. Reporting of related party transactions In terms of the provisions of Section 134(3)(h) of the Act, ever contract or arrangement, which is required to be approved by the Board/shareholders under this Policy, shall be referred to in the Board’s report to the shareholders along with the justification for entering into such contract or arrangement. The details of all transactions with related parties shall be submitted, in the format specified, half yearly to the stock exchanges, as per the manner and timelines set-out in the SEBI LODR Regulations and the same shall be published on the Company’s website in accordance with Regulation 23(9) of the SEBI LODR Regulations. This Policy shall be disclosed under a separate section on the website of the Company and a web link thereto shall also be provided in the annual report of the Company. The Company shall keep one or more registers giving separately the particulars of all contracts or arrangements with any Related Party. G. Adoption This policy shall be reviewed by the Board of Directors at least once in every 3 (three) years, updated accordingly and any changes made during the annual reviews shall be adopted by the resolution of the Board of Directors. The Policy shall be published on website of the Company and shall be disclosed in the Annual Report of the Company. H. Limitation and Amendment In the event of any conflict between the provisions of this Policy and of the Act or SEBI LODR Regulations or any other statutory enactments, rules, the provisions of such Act or Listing Regulations or statutory enactments, rules shall prevail over this Policy. Any subsequent amendment / modification in the Listing Regulations, Act and/or applicable laws in this regard shall automatically apply to this Policy. I. Disclosure of the Policy This Policy will be uploaded on the website of the Company.
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