Integrated Annual Report 2025-26 476 50. Additional Regulatory Information A. The Ministry of Environment, Forest and Climate Change has notified the Environment Protection (End-of-Life Vehicles) Rules, 2025 (“ELV Rules”), which are effective from April 1, 2025. As per these rules, Extended Producer Responsibility (EPR) obligations are imposed on producers (“vehicle manufacturers”) for the scrapping of End-of-Life Vehicles and such obligations are to be fulfilled through the purchase of EPR certificates from registered Vehicle Scrapping Facilities via a Centralised Online Portal. The implementation details and operational procedures of the ELV rules including the modalities of the pricing mechanism for the EPR certificates are yet to be developed. Consequently, the Group is currently unable to reliably estimate a range of possible outcomes and the potential impact of these rules. The Group will continue to assess the ability to measure its obligations pursuant to the ELV Rules, as and when the aforesaid details of implementation framework are available. B. Transaction with Struck off Companies Rupees crores Name of the Struck off Company Receivables Payables Other Outstanding Balances-Assets Other Outstanding BalancesLiabilities Number of Shares held by Struck off Companies Mahindra & Mahindra Limited Badri Sarraf Finance And Mutual Benefit Company Limited — — — — 796 Cherrytin Online Private Limited * — — — — Dreams Comtrade Private Limited — — — — 2 Elegant Finvest Private Limited — — — — 4 Frontline Corporate Finance Limited — — — — 1,944 HBN Homes Colonisers Private Limited 0.02 — — — — Hudson Engineering Industries Private Limited — — — — 1,200 J. Atul Investments Private Limited — * — — — Jaipal Consultancy Private Limited — — — — 1 Knowledge Beans Training Management & Consulting Private Limited 0.01 — — — — Libra Agencies Private Limited — — — — 200 M N S Logistics Private Limited * — — — — Magnate Leasing And Finance Private Limited — — — — 104 Maptronicz Technologies Private Limited * — — — — Midwest Mutual Fund Limited — — — — 192 Padmini Diesel Emission Control Private Limited — * — — — Rajpal Control Systems Private Limited — — — — 160 Rapidform Technologies Private Limited * — — — — Sahil Genset Sales Private Limited * — — — — Sartaj Mega Project India Private Limited * — — — — The India Sugar Agencies Private Limited — — — — 80
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