RELIANCE COMMUNICATIONS LTD.

Notes to the Integrated-Corporate Governance Report of Reliance Communications Limited (RCOM/Company) for the quarter ended March 31, 2026 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 Regulations 17, 18, 19, 20 and 21 of the LODR Regulations are not applicable when a listed entity/high value debt listed entity is undergoing CIRP, and the roles and responsibilities of the board of directors and the committees, as specified in the respective regulations of the LODR Regulations, are to be fulfilled by the IRP/RP of the entity undergoing CIRP. Accordingly, in case of the Company, the roles and responsibilities of its directors/committees are exercised by the RP during the CIRP. However, while the powers of the board of directors remain suspended during the CIRP, the directors of the Company continue to hold their respective positions/ designations in the Company and its various committees during the CIRP period and are required to extend all assistance and cooperation to the RP as required in managing the affairs of the Company and ensuring compliance with applicable laws. Any change in the terms of appointment of the said directors during the CIRP of the Company requires the approval of the CoC in accordance with Section 28(1)(j) of the Code. Further, Mr.PunitNarendra Garg resigned from the directorship of the Company with effect fromApril 01,2025 & Ms. Priyanka Agarwal resigned from the directorship of the Company with effect fromDecember 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 & Ms. Priyanka Agarwal can only be filed once the Company appoints at least two 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 March 31, 2026: Note on composition of the board of directors and committees of the Company Mr. 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. Ms. Priyanka Agarwal resigned from directorship of the Company with effect from December 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 one director 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 March 31, 2026, 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 director(s) 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 March 31, 2026, 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 February 13, 2026 and were chaired by the Resolution Professional and attended by Ms. Grace Thomas, Non-Executive Non-Independent Director. Owing to the current status of the director(s) of the Company as described above, requisite quorum could not be reached for the said meetings. In such meetings, the director(s) 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 March 31, 2026. Thanking you. Yours faithfully, For Reliance Communications Limited, Rakesh Gupta Company Secretary Date: April 29, 2026 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)

Our company which is undergoing corporate insolvency resolution process under the Insolvency Code hence the role and responsibilities of the board of directors as specified under regulation 17 shall be fulfilled by the Resolution Professional. Further our company is in process of appointing Independent director.