| 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) | # |
| # These entities will be progressively included within the reporting boundary, as part of ITC's supply chain, based on identified material aspects. | |