Updates

Ref No. IRC/156/2026-27 26.10.2026 National Stock Exchange of India Ltd., BSE Limited, Exchange Plaza, C-1 Block G, Floor 1, P.J. Towers, Dalal Street, Bandra-Kurla Complex, Bandra (E), Mumbai 400 001 Mumbai – 400 051 BSE SCRIP CODE: 532388 NSE SCRIP CODE: IOB Madam/Sir, Security Cover Certificate as per Regulation 54(2)/(3) of SEBI (LODR) Regulations, 2015 as on September 30, 2026 ln terms of Regulation 54(2)/(3) of SEBI (LODR) Regulations, 2015 and SEBI Circular No. SEBI/HO/MIRSD/MIRSD_CRADT/CIR/P/2022/67 dated May 19, 2022 as amended, please find attached herewith the enclosed NIL Security Cover Certificate of the Bank as on September 30, 2026. Further, we would like to inform that all the outstanding listed non-convertible debt securities issued by the Bank are of unsecured nature. This is for your information and appropriate dissemination. Yours faithfully, Raghuram Mallela Deputy General Manager/ Company Secretary & Compliance Officer Investor Relations Cell, Central Office, 763, Anna Salai, Chennai 600 002 044 – 7172 9791, 2888 9360 | investor@iob.bank.in R. DEVENDRA KUMAR & ASSOCIATES 205, Blue Rose Industrial Estate' Near Petrol Pump, Western Express Highway, CHARTERED ACCOUNTANTS Borivali (East), Mumbai - 400 066 Tel.:91-22-4802 4518,4974 37 54 Mobile: 9821 I I 1282, 9869032381, 7017251265 E-mai!: admin@rdevendra.com Independent Auditors' Certificate on 'Security Cover' as on September 30, 2026 pursuant to the requirements of Regulation 54 read with Regulation 56(1Xd) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended and Circular No. SEBI/ HO/ MIRSD/ CRADT/ CIRi P/ 2022167 dated May 19,2022 The Board of Directors, Indian Overseas Bank, 763, Anna Salai, Chennai-600002 IDBI Trusteeship Services Ltd. Asian building, Ground Floor, 17, R. Kamani Marg, Ballard Estate, Mumbai-40000 I lWs SBICAP Trustee Company Limited 202,Maker Tower, "E" Cuffe Parade, Colaba, Mumbai- 400005 Bombay Stock Exchange Phiroze Jeejeebhoy Towers, Dalal Street, Fort, Mumbai - 400001, Maharashtra, National Stock Exchange of India Limited Exchange Plaza, C-l,Block G. Bandra Kurla Complex, Bandra East, Mumba,40015l I Introduction This certificate is issued on specific request of Indian Overseas Bank (the "Bank"), having its Central Office at Chennai in accordance with the terms of our engagement letter dated October 16' 2026 for submission of the same to National Stock Exchange of India Limited , Bombay Stock Exchange and IDBI Trusteeship Services Ltd. , SBICAP Trustee Company Limited ("Debenture Trustees"). This certificate is required with regard to maintenance of Securiry cover pursuant to the requirements of Regulation 54 read with Reg 56(lxd) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the "SEBI Regulations") and Circular No' SEBI / HO/ MIRST/ MIRSD CRADT/ CIR/ P/ 20221 67 dated May 19,2022' 2. Management's ResPonsibilitY It is the responsibility of the management to compute / extract the data related to security Cover from the books ofaccounts ofthe Bank based on Standalone Financial results for the quarter ended on September 30,2}26which have been subjected to limited review bythe Statutory Central Auditors of the Bank. The Page I of 3 R. Devendra Kumar & Associates, Charlered Accountanls Continuation Sheet responsibility includes designing, implementing and maintaining internal controls releyant to the preparation and presentation of the data of Security cover and applying an appropriate basis of preparation. This responsibility includes compliance with maintenance of Security cover pursuant to the requirements of Regulation 54read under Reg 56(lXd) of the SEBI Regulations and CircularNo. SEBI / HO/ MIRSD/ MIRSD_CRADT/ CIR/ Pl20221 67 datedMay 19,2022. The Bank has computed / extracted the data for Security Cover as on September 30,2026, as per Annexure "I" enclosed which has been initialled by us for identification purpose. The Management is also responsible for complying with various provisions of Reserve Bank of India guidelines, applicable Accounting Standards, The Banking Regulation Act, 1949 and conditions stated in the SEBI Regulations. 3. Auditors' Responsibility Pursuant to the requirements, our responsibility is to provide a reasonable assurance in the form of an opinion based on our review of the Books of accounts with respect to the data of Security cover as laid down in the Annexure I attached hereto as on September 30,2026 as to whether the same has been extracted accurately from the Standalone unaudited financial Statements and relevant books and records of the Bank for the quarter ended September 30, 2026 pursuant to the requirements of Regulation 54 read with Reg 56(lXd) of the SEBI Regulations and Circular no. SEBI/ HO/ MIRSD/ CRADT/ CIR/ P/ 2022/67 dated May 19,2022. 4. The unaudited financial results of the Bank for the quarter ended on September 30,2026have been jointly reviewed by us as one of the Central Statutory Auditors of the Bank on which we issued an unmodified conclusion vide our report dated October 26,2026. Our Limited review of these financial Results was conducted in accordance with the Standard on Review Engagements (SRE) 24 l0 - "Review of Interim Financial Information Performed by the Independent Auditor of the Entity" issued by The Institute of Chartered Accountants of India. This Standard requires that we plan and perform the review to obtain moderate assurance as to whether the financial results are free of material misstatement. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. We have not performed an audit and accordingly, we do not express an audit opinion. 5. We conducted our examination of the results in accordance with the Guidance Note on Reports or Certificates for Special Purposes issued by the Institute of Chartered Accountants of India as well as SRS 4400 - Engagements to perform Agreed-upon procedures regarding Financial Information issued by the ICAI. The Guidance Note requires that we comply with the ethical requirements of the Code of Ethics issued by the Institute of Chartered Accountants of India. 6. We have complied with the relevant applicable requirements of the Standard on Quality Control (SQC) l, euality Control for Firms that Perform Audits and Reviews of historical Financial Information, and Other Assurance and Related Services Engagements' 7 Our scope of work did not include verification of compliance with other requirements of the SEBI Regulations / other circulars, notifications, etc" as issued by relevant regulatory authorities from time to time, and any other laws and regulations applicable to the Bank' Page 2 of 3 R. Devendra Kumtr & Associates, Charlered Accountanls Continuation Sheet 8. Opinion Based on our examination and procedures performed by us as above and according to the information & explanations given to us, we report that the data related to Security Cover as laid down in Annexure I as on September 30,2026 has been extracted accurately from the standalone unaudited financial Statements for the quarter ended on September 30,2026 and relevant books and records ofthe Bank pursuant to the requirements of Regulation 54 read with Regulation 56 (l) (d) of SEBI (Listing Obligations and Disclosure Requirements) Regulations,20l5 ("the SEBI Regulations") and Circular No. SEBI / HO/ MIRST/ MIRSD_CRADT/ CIR/ Pl2022167 dated May 19,2022. 9. Restriction on Distribution and Use This certificate has been prepared at the request of the Bank solely for the purpose of enabling it to comply with the requirements of the SEBI Reg [Showing first 8,000 characters — download PDF for full document]