Names of Joint Ventures	Remarks
Maharaja Heritage Resorts Limited	#
Espirit Hotels Private Limited	#
Logix Developers Private Limited	#
ITC Essentra Limited (a joint venture of Gold Flake Corporation Limited)	#
* ITC is currently in the process of including these entities in the Sustainability Reporting boundary. Going forward, the performance of these entities against identified material aspects will be reported in a progressive manner. # These entities will be progressively included within the reporting boundary, as part of ITC's supply chain, based on identified material aspects. @ These entities primarily invest in financial market instruments and do not have any material sustainability impacts.