NDR Auto Components Limited has submitted its quarterly compliance certificate under SEBI regulations for the third quarter of fiscal year 2026. The auto components manufacturer filed the mandatory certificate with stock exchanges on January 7, 2026, covering the quarter ended December 31, 2025.

Regulatory Compliance Filing

The compliance certificate was filed under Regulation 74(5) of the SEBI (Depositories and Participants) Regulations, 2018. The document was submitted simultaneously to both BSE Limited and National Stock Exchange of India Limited, where the company's shares are listed.

Certificate Confirmation

Beetal Financial & Computer Services Pvt. Ltd., serving as the company's registrar and share transfer agent, issued the compliance certificate. The SEBI-approved category I registrar confirmed that all securities received from depository participants for dematerialization during the quarter were properly processed.

The certificate confirms several key compliance aspects:

• Securities received for dematerialization were confirmed to depositories
• All securities are listed on stock exchanges where earlier issued securities are traded
• Security certificates received for dematerialization were mutilated and cancelled after verification
• Depository names were substituted in the register of members within the mandated 15-day period

Corporate Information

The filing was signed by Rajat Bhandari, Executive Director and Company Secretary (DIN: 02154950), on behalf of NDR Auto Components Limited. The company maintains its corporate office at Plot No.1, Maruti Joint Venture Complex, Gurugram, Haryana.

Regulatory Framework

This quarterly filing aligns with SEBI circulars and regulations governing depositories and participants. The compliance certificate ensures transparency in the dematerialization process and maintains investor confidence in the securities market infrastructure.

NDR Auto Components Limited has disclosed receiving three orders from the Income Tax Department under Regulation 30 of SEBI Listing Regulations. The orders were received on December 31, 2025, from the Office of the Deputy Commissioner of Income Tax, Central Circle-19, Delhi.

Order Details and Financial Impact

The three orders received by the company relate to different assessment years and carry varying implications:

The penalty order for assessment year 2021-22 was issued under section 271DA read with section 269ST of the Income Tax Act 1961, resulting in a financial liability of ₹47.52 lakh for the company.

Company's Response and Legal Strategy

NDR Auto Components has indicated its intention to challenge the penalty order through the appropriate legal channels. The company stated it is in the process of filing an appeal for assessment year 2021-22 against the penalty order.

Based on the company's own assessment and legal advice received, management expressed confidence in achieving a favorable outcome for the appeal. The company's legal team has advised that the appeal process should provide adequate grounds for challenging the imposed penalty.

Operational and Financial Assessment

The company has assessed the potential impact of these orders on its business operations:

• Financial Impact: No adverse impact expected on company financials
• Operational Activities: Normal business operations to continue unaffected
• Legal Proceedings: Appeal process initiated for contested penalty
• Management Confidence: Positive outlook based on legal consultation

Regulatory Compliance and Disclosure

NDR Auto Components ensured timely disclosure of this material information to stock exchanges. The company filed the disclosure within 24 hours of the first working day, specifically on January 4, 2026, after receiving the orders on December 31, 2025.

The disclosure was made simultaneously to both BSE Limited and National Stock Exchange of India Limited, maintaining compliance with Regulation 30 of SEBI Listing Obligations and Disclosure Requirements Regulations, 2015. The company provided comprehensive details as required under Para A of Part A of Schedule III of the listing regulations.