Brahmaputra Infrastructure Ltd.

Report Details

The report was issued by M/s Sachin Shrivastva & Associates, Company Secretaries (Peer Reviewed Practicing Unit Registration No. 2346/2022), after examining all relevant documents, records, filings, and information made available by the company. The review period covered 1st April, 2025 to 31st March, 2026.

Regulatory Compliance Status

The report confirms full compliance with the following SEBI regulations:

  • SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015
  • SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018
  • SEBI (Prohibition of Insider Trading) Regulations, 2015
  • Other applicable SEBI Regulations as set out in the Report

Specific Compliance Findings

  • Secretarial Standards: Complied with applicable Secretarial Standards issued by ICSI
  • Policy Adoption: All applicable policies under SEBI Regulations adopted with board approval and updated on time
  • Website Maintenance: Functional website maintained with timely dissemination of documents/information
  • Director Disqualification: No directors were disqualified
  • Document Preservation: Records preserved and maintained as prescribed under SEBI Regulations
  • Performance Evaluation: Conducted for Board, Independent Directors, and Committees
  • Related Party Transactions: Not applicable (no transactions requiring prior approval)
  • Event Disclosures: All required disclosures under Regulation 30 provided within prescribed time limits
  • Insider Trading: Complied with Regulations 3(5) and 3(6) of SEBI (PIT) Regulations, 2015; SDD compliance certificates submitted for all quarters
  • SEBI/Stock Exchange Actions: No actions taken against the company, its promoters, directors, or subsidiaries
  • Auditor Resignation: Not applicable
  • Additional Non-compliances: None observed

Historical Compliance Issues (Annexure A)

The report documented two historical filing delays from previous periods that have been addressed:

1. Quarterly Financial Results Delay: Quarterly and half-year financial results for the period ended 30 September 2024 were filed with a delay of 6 days. Fine was imposed and paid as per SEBI LODR Penalty Circular.

2. Annual Report Submission Delay: Annual Report for financial year 2023-24 along with notice of 26th Annual General Meeting was dispatched to members on 9th December 2024 but submitted to stock exchange on 18th December 2024 with a delay of 9 days. Fine was imposed and paid as per SEBI LODR Penalty Circular.

Limitations and Assumptions

The report includes standard assumptions and limitations:

  • Compliance of applicable laws and authenticity of documents are management's responsibility
  • The examination is neither an audit nor an expression of opinion
  • Financial records and books of account were not verified
  • The report is solely for compliance purposes under Regulation 24A of SEBI LODR Regulations

Signatories and Dates

The compliance report was signed by Sachin Kumar Shrivastva (Proprietor, ACS:55362, CoP No. 21674) on 28th May, 2026 at Vaishali, Ghaziabad. The company's submission letter was signed by Raktim Acharjee (Whole Time Director, DIN: 06722166) on 29th May, 2026.