IRB Invit Fund has informed the Exchange regarding Disclosure of material issue

October 29, 2026 Corporate Relationship Department, Listing Department, BSE Limited National Stock Exchange of India Limited Phiroze Jeejeebhoy Towers Exchange Plaza, C-1 Block G Dalal Street, Mumbai 400 001 Bandra Kurla Complex, Bandra (E), Mumbai 400 051 Dear Sir / Madam, Ref.: Scrip Code: 540526, ISIN: INE183W23014 Sub.: Statement of deviation(s) or variation(s) in the use of proceeds for the quarter ended September 30, 2026 Pursuant to para 4.17 of Chapter IV of the Securities and Exchange Board of India (“SEBI”) Master Circular for Infrastructure Investment Trust bearing reference no. SEBI/HO/DDHS-PoD- 2/P/CIR/2025/102 dated July 11, 2025, as amended from time to time, we hereby inform you that there has been no deviation or variation in use of proceeds raised through the Institutional Placement and Preferential Issue for the quarter ended September 30, 2026, as stated in the objects outlined in the Placement Document dated September 28, 2026 for the Institutional Placement of Units and in the Explanatory Statement to the Notice of the Extra-ordinary Meeting dated August 26, 2026 for Preferential Issue of Units. For the quarter ended September 30, 2026, the Statement of Deviation or Variation for Institutional Placement of units is attached herewith as Annexure A and the Statement of Deviation or Variation for Preferential Issue of units is attached herewith as Annexure B. You are requested to take the above information on record. Thanking you. Yours faithfully, For IRB Infrastructure Private Limited (Investment Manager to IRB InvIT Fund) Swapna Arya Company Secretary and Compliance Officer IDBI Trusteeship Services Limited Ground Floor, Universal Insurance Bldg, Sir Phirozshah Mehta Rd., Fort Mumbai 400 001 Encl.: As above ANNEXURE A STATEMENT OF DEVIATION OR VARIATION IN THE INSTITUTIONAL PLACEMENT Statement of deviation / variation in the use of proceeds for the quarter ended September 30, 2026 Name of the listed IRB InvIT Fund (“Trust”) entity Mode of fund raising Institutional Placement Date of raising funds September 29, 2026 Amount raised (in Rs.) Rs. 20,000 million Report filed for the September 30, 2026 quarter ended Monitoring Agency Not applicable Monitoring Agency Not applicable Name, if applicable Is there a Deviation / No Variation in use of funds raised If yes, whether the same Not applicable is pursuant to change in terms of a contract or objects, which was approved by the shareholders If Yes, Date of Not applicable shareholder Approval Explanation for the Not applicable Deviation / Variation Comments of the Audit No Comments Committee after review Comments of the No Comments auditors, if any Objects for which funds have been raised and where there has been a deviation, in following table: Original Modified Original Modified Funds Amount of deviation / Remarks, Object Object, if Allocation Allocation, Utilized variation for the quarter if any any (Rs. in million) if any according to applicable object (INR crores and in %) Not applicable as there are no deviations from the Objects stated in Placement Document dated September 28, 2026. Deviation could mean: a) Deviation in the objects or purposes for which the funds have been raised or b) Deviation in the amount of funds actually utilized as against what was originally disclosed or c) Change in terms of a contract referred to in the fund raising document i.e. prospectus, letter of offer, etc. ANNEXURE B STATEMENT OF DEVIATION OR VARIATION IN THE PREFERENTIAL ISSUE Statement of deviation/ variation in the use of proceeds for the quarter ended September 30, 2026 Name of the listed IRB InvIT Fund (“Trust”) entity Mode of fund raising Preferential Issue Date of raising funds September 25, 2026 Amount raised (in Rs.) Rs. 3,51,00,00,000 Report filed for the September 30, 2026 quarter ended Monitoring Agency Not applicable Monitoring Agency Not applicable Name, if applicable Is there a Deviation / No Variation in use of funds raised If yes, whether the Not applicable same is pursuant to change in terms of a contract or objects, which was approved by the shareholders If Yes, Date of Not applicable shareholder Approval Explanation for the Not applicable Deviation / Variation Comments of the No Comments Audit Committee after review Comments of the No Comments auditors, if any Objects for which funds have been raised and where there has been a deviation, in following table: Original Modified Original Allocation Modified Funds Amount of deviation Remarks, Object Object, if (Rs. in million) Allocation, Utilized / variation for the if any any if any quarter according to applicable object (INR crores and in Not applicable as there are no deviations from the Objects stated in Explanatory statement of Notice of Extra- ordinary Meeting dated August 26, 2026, for preferential issue. Deviation could mean: a) Deviation in the objects or purposes for which the funds have been raised or b) Deviation in the amount of funds actually utilized as against what was originally disclosed or c) Change in terms of a contract referred to in the fund raising document i.e. prospectus, letter of offer, etc.