Cummins India Limited has filed its Business Responsibility and Sustainability Report (BRSR) for the Financial Year 2025-26, accompanied by an Independent Practitioner’s Reasonable Assurance report provided by Price Waterhouse & Co Chartered Accountants LLP. The disclosure was made pursuant to Regulation 34(2)(f) of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015. The BRSR is an integral part of the company's Annual Report for FY26.

The Annual Report, which encompasses the BRSR, is accessible on the company’s official website. The filing was signed by Vinaya A. Joshi, Company Secretary & Compliance Officer, on July 09, 2026.

Key Details of the Filing

The Income Tax Department has filed appeals before the Bombay High Court challenging an order by the Income Tax Appellate Tribunal (ITAT) that previously granted relief to Cummins India Limited . The appeals concern adjustments amounting to INR 210.77 crores, with the company estimating a potential tax impact of approximately INR 72.88 crores should the department's challenge succeed.

The company disclosed that it became aware of the appeals on July 8, 2026, through a communication from its Advocate-on-Record and information available on the Bombay High Court's website. Formal intimation or copies of the appeal papers from the court or the Income Tax Department are still awaited. The appeals are currently pending for admission before the Bombay High Court.

Background of the dispute

The ITAT had earlier decided the matter in favour of Cummins India, granting relief regarding the tax adjustments. The current appeals by the Income Tax Department contest this favourable order. The company stated that it is making the disclosure based on the ITAT order and the information presently available.

Financial implications and status

The dispute involves significant financial exposure for the company. The table below outlines the key details of the litigation and its potential impact.

Cummins India has indicated that any further submissions or updates will be made upon receipt and review of the detailed appeal papers. The disclosure was made in compliance with Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.