General information about company
Scrip code	544271
NSE Symbol	GARUDA
MSEI Symbol	NOTLISTED
ISIN	INE0JVO01026
Name of the entity	GARUDA CONSTRUCTION AND ENGINEERING LIMITED
Date of start of financial year	01-04-2025
Date of end of financial year	31-03-2026
Reporting Quarter Type	Quarterly
Date of Quarter Ending	31-12-2025
Type of company	Equity
Whether Annexure I (Part A) of the SEBI Circular dated December 31, 2024 related to Compliance Report on Corporate Governance is applicable to the entity?	Yes
Whether Annexure I (Part B) of the SEBI Circular dated December 31, 2024 related to Investor Grievance Redressal Report is Applicable to the entity?	Yes
Whether Annexure I (Part C) of the SEBI Circular dated December 31, 2024 related to Disclosure of Acquisition of Shares or Voting Rights in Unlisted Companies is Applicable to the entity?	No	Not Applicable
Whether Annexure I (Part D) of the SEBI Circular dated December 31, 2024 related to Disclosure of Imposition of Fine or Penalty is Applicable to the entity?	No	Not Applicable
Whether Annexure I (Part E) of the SEBI Circular dated December 31, 2024 related to Disclosure of Updates to Ongoing Tax Litigations or Disputes is Applicable to the entity?	Yes
Risk management committee	Not Applicable
Market Capitalisation as per immediate previous Financial Year	Top 2000 listed entities
Is SCORE ID Available ?	Yes
SCORE Registration ID	comg00718
Reason For No SCORE ID
Type of Submission	Revision
Remarks (website dissemination)
Remarks for Exchange (not for Website Dissemination)

Annexure I

Annexure I to be submitted by listed entity on quarterly basis

I. Composition of Board of Directors

Disclosure of notes on composition of board of directors explanatory

Textual Information(1)

Whether the listed entity has a Regular Chairperson

Yes

Whether Chairperson is related to MD or CEO

Yes

SrTitle (Mr / Ms)Name of the DirectorPANDINCategory 1 of directorsCategory 2 of directorsCategory 3 of directors Date of Birth

Pravinkumar Brijendra Kumar Agarwal

AAEPA2401K

00845482

Executive Director

Chairperson

05-04-1971

Deepak Kumar

AJKPK9000H

09292428

Non-Executive - Non Independent Director

Not Applicable

27-07-1975

Priyanka Yadav

AGYPY0895P

08858855

Non-Executive - Independent Director

Not Applicable

05-07-1992

Krishnakumar Laxman Bangera

AACPB9597R

02082675

Non-Executive - Independent Director

Not Applicable

18-04-1951

Venkateshkumar K Tirupatipanyam

AAHPV6290N

03307261

Non-Executive - Independent Director

Not Applicable

10-06-1957

Rohit Ramanad Pareek

AKDPP9503E

10881263

Executive Director

Not Applicable

04-12-1980

I. Composition of Board of Directors

Disqualification of Directors under section 164 of the Companies Act, 2013

SrWhether the director is disqualified?Start Date of disqualificationEnd Date of disqualificationDetails of disqualificationCurrent status

Active

I. Composition of Board of Directors
Sr	Whether special resolution passed? [Refer Reg. 17(1A) of Listing Regulations]	Date of passing special resolution	Initial Date of appointment	Date of Re-appointment	Date of cessation	Tenure of director (in months)	No of Directorship in listed entities including this listed entity (Refer Regulation 17A of Listing Regulations)	No of Independent Directorship in listed entities including this listed entity [with reference to proviso to regulation 17A(1) & reg. 17A(2)]	Number of memberships in Audit/ Stakeholder Committee(s) including this listed entity (Refer Regulation 26(1) of Listing Regulations)	No of post of Chairperson in Audit/ Stakeholder Committee held in listed entities including this listed entity (Refer Regulation 26(1) of Listing Regulations)	Reason for Cessation	Notes for not providing PAN	Notes for not providing DIN
1	NA		01-07-2016	01-09-2023			1	0	2	0
2	NA		30-11-2021	01-09-2023			2	0	0	0
3	NA		30-11-2021			49	4	4	4	1
4	No		01-04-2025			9	3	3	3	3
5	NA		01-09-2023			28	1	1	0	0
6	NA		21-12-2024				1	0	0	0

Text Block

Textual Information(1)

This is to inform you that, Mr. Krishnakumar Laxman Bangera (DIN: 02082675), was a Non-Executive Independent Director as on 31st March, 2026 and thereafter he resigned on 01st April, 2026. Mr. Krishnakumar Laxman Bangera turned 75 years old on 18th April, 2026, but he resigned on 01st April, 2026 i.e. before turning 75 years. and accordingly the need to pass Special Resolution in this regard was not applicable for Quarter ending 31st December, 2025. Now while filing revised XBRL sheet for Quarter ending 31st December, 2025, there shows an error if Special Resolution is selected as not applicable, therefore we selected no as the XBRL sheet was not getting validated. Kindly, note the above information for your record and reference

Audit Committee Details
Whether the Audit Committee has a Regular Chairperson					Yes
Sr	DIN Number	Name of Committee members	Category 1 of directors	Category 2 of directors	Date of Appointment	Date of Cessation	Remarks
1	02082675	Krishnakumar Laxman Bangera	Non-Executive - Independent Director	Chairperson	01-05-2025
2	08858855	Priyanka Yadav	Non-Executive - Independent Director	Member	11-10-2023
3	00845482	Pravinkumar Brijendra Kumar Agarwal	Executive Director	Member	11-10-2023

Nomination and remuneration committee
Whether the Nomination and remuneration committee has a Regular Chairperson					Yes
Sr	DIN Number	Name of Committee members	Category 1 of directors	Category 2 of directors	Date of Appointment	Date of Cessation	Remarks
1	08858855	Priyanka Yadav	Non-Executive - Independent Director	Chairperson	11-10-2023
2	09292428	Deepak Kumar	Non-Executive - Non Independent Director	Member	11-10-2023
3	02082675	Krishnakumar Laxman Bangera	Non-Executive - Independent Director	Member	01-05-2025

Stakeholders Relationship Committee
Whether the Stakeholders Relationship Committee has a Regular Chairperson					Yes
Sr	DIN Number	Name of Committee members	Category 1 of directors	Category 2 of directors	Date of Appointment	Date of Cessation	Remarks
1	08858855	Priyanka Yadav	Non-Executive - Independent Director	Chairperson	11-10-2023
2	00845482	Pravinkumar Brijendra Kumar Agarwal	Executive Director	Member	11-10-2023
3	02082675	Krishnakumar Laxman Bangera	Non-Executive - Independent Director	Member	01-05-2025

Risk Management Committee
Whether the Risk Management Committee has a Regular Chairperson
Sr	DIN Number	Name of Committee members	Category 1 of directors	Category 2 of directors	Date of Appointment	Date of Cessation	Remarks

Corporate Social Responsibility Committee
Whether the Corporate Social Responsibility Committee has a Regular Chairperson					Yes
Sr	DIN Number	Name of Committee members	Category 1 of directors	Category 2 of directors	Date of Appointment	Date of Cessation	Remarks
1	00845482	Pravinkumar Brijendra Kumar Agarwal	Executive Director	Chairperson	11-10-2023
2	03307261	Venkateshkumar K Tirupatipanyam	Non-Executive - Independent Director	Member	11-10-2023
3	02082675	Krishnakumar Laxman Bangera	Non-Executive - Independent Director	Member	01-05-2025

Other Committee
Sr	DIN Number	Name of Committee members	Name of other committee	Category 1 of directors	Category 2 of directors	Remarks

Annexure 1
Annexure 1
III. Meeting of Board of Directors
Disclosure of notes on meeting of board of directors explanatory
Sr. No.	Date(s) of meeting (if any) in the previous quarter	Date(s) of meeting (if any) in the current quarter	Maximum gap between any two consecutive (in number of days)	Notes for not providing Date	Whether requirement of Quorum met (Yes/No)	Total Number of Directors as on date of the meeting	Number of Directors present* (All directors including Independent Director)	No. of Independent Directors attending the meeting*
1	18-07-2025				Yes	6	6	3
2		27-10-2025	100		Yes	6	6	3
3		04-11-2025	7		Yes	6	6	3
4		07-11-2025	2		Yes	6	6	3

Annexure 1
IV. Meeting of Committees
Disclosure of notes on meeting of committees explanatory
Sr	Name of Committee	Date(s) of meeting (Enter dates of Previous quarter and Current quarter in chronological order)	Maximum gap between any two consecutive (in number of days)	Name of other committee	Reason for not providing date	Whether requirement of Quorum met (Yes/No)	Total Number of Directors in the Committee as on date of the meeting	Number of Directors Present (All Directors including Independent Director)	No. of Independent Directors attending the meeting*	No. of members attending the meeting (other than Board of Directors)
1	Nomination and remuneration committee	04-09-2025				Yes	3	3	2	0
2	Corporate Social Responsibility Committee	04-09-2025				Yes	3	3	2	0
3	Stakeholders Relationship Committee	04-09-2025				Yes	3	3	2	0
4	Audit Committee	20-09-2025	15			Yes	3	3	2	0
5	Audit Committee	27-10-2025	36			Yes	3	3	2	0

Annexure 1
V. Affirmations
Sr	Subject	Compliance status (Yes/No)
1	The composition of Board of Directors is in terms of SEBI (Listing obligations and disclosure requirements) Regulations, 2015	Yes
2	The composition of the following committees is in terms of SEBI(Listing obligations and disclosure requirements) Regulations, 2015 a. Audit Committee	Yes
3	The composition of the following committees is in terms of SEBI(Listing obligations and disclosure requirements) Regulations, 2015. b. Nomination & remuneration committee	Yes
4	The composition of the following committees is in terms of SEBI(Listing obligations and disclosure requirements) Regulations, 2015. c. Stakeholders relationship committee	Yes
5	The composition of the following committees is in terms of SEBI(Listing obligations and disclosure requirements) Regulations, 2015. d. Risk management committee (applicable to the top 1000 listed entities)	NA
6	The committee members have been made aware of their powers, role and responsibilities as specified in SEBI (Listing obligations and disclosure requirements) Regulations, 2015.	Yes
7	The meetings of the board of directors and the above committees have been conducted in the manner as specified in SEBI (Listing obligations and disclosure requirements) Regulations, 2015.	Yes
8	This report and/or the report submitted in the previous quarter has been placed before Board of Directors.	Yes

Annexure 1
Sr	Subject	Compliance status
1	Name of signatory	Pravinkumar Brijendra Kumar Agarwal
2	Designation	Managing Director

Details of Cyber security incidence
Whether as per Regulation 27(2)(ba) of SEBI (LODR) Regulations, 2015 there has been cyber security incidents or breaches or loss of data or documents during the quarter		No
Number of cyber security incidence or breaches or loss of data event occurred during the quarter
Sr.	Date of the event	Brief details of the event

Signatory Details
Name of signatory	Pravinkumar Brijendra Kumar Agarwal
Designation of person	Managing Director
Place	Mumbai
Date	30-04-2026

Investor Grievance Details
No. of investor complaints pending at the beginning of Quarter	0
No. of investor complaints received during the Quarter	0
No. of investor complaints disposed off during the Quarter	0
No. of investor complaints those remaining unresolved at the end of the Quarter	0

Disclosure of Updates to Ongoing Tax Litigations or Disputes The updates on tax litigations or disputes in terms of sub-para 8 of para B of Part A of Schedule III read with corresponding provisions of Annexure 18 of the Master Circular are given below:
Any Other Information for Disclosure of Updates to Ongoing Tax Litigations or Disputes
Sr. No.	Name of the opposing party	Date of initiation of the litigation / dispute	Status of the litigation / dispute as per last disclosure	Current status of the litigation / dispute
1	Income Tax, NFAC	30-03-2019	1. Expenses claimed in Section 43B dis-allowed as per Tax Audit Report. 2. Purchase claimed from the Suppliers who have not filed the Income Tax Returns. 3. Dis-allowance of Labours and Work Contract Charges.	The appeal if filed with Income Tax Appelate Tribunal Mumbai and is pending before the Forum.
2	Income Tax, NFAC	16-03-2024	Dis-Allowance of Sales and Purchase as per Section 69C	The appeal is filed with Commissioner of Income Tax Appeals Faceless and is pending before the forum
3	Income Tax, NFAC	04-02-2025	Dis-Allowance of Purchases made from the Suppliers	The appeal is filed with Commissioner of Income Tax Appeals Faceless and is pending before the forum
4	Income Tax, NFAC	20-03-2025	1. Dis-Allowance of the Purchase claimed from the suppliers who did not file ITR. 2. Dis-allowance of Direct Expenses in proprotion to dis-allowance of Purchase. 3. Dis-allowance of 10% of Labour and Works Contract Expenses	The appeal is filed with Commissioner of Income Tax Appeals Faceless and is pending before the forum
5	Joint Commissioner	27-01-2025	Dis-allowance of Input Tax Credit claimed from Non Genuine Tax Payer	The appeal is filed and is Pending with the First Appeal Authority of Delhi

General information about company

Annexure I

Annexure I to be submitted by listed entity on quarterly basis

I. Composition of Board of Directors

I. Composition of Board of Directors

Disqualification of Directors under section 164 of the Companies Act, 2013

I. Composition of Board of Directors

Text Block

Audit Committee Details

Nomination and remuneration committee

Stakeholders Relationship Committee

Risk Management Committee

Corporate Social Responsibility Committee

Other Committee

Annexure 1

Annexure 1

III. Meeting of Board of Directors

Annexure 1

IV. Meeting of Committees

Annexure 1

V. Affirmations

Annexure 1

Details of Cyber security incidence

Signatory Details

Investor Grievance Details

Disclosure of Updates to Ongoing Tax Litigations or Disputes The updates on tax litigations or disputes in terms of sub-para 8 of para B of Part A of Schedule III read with corresponding provisions of Annexure 18 of the Master Circular are given below: