Action(s) taken or orders passed

July 31, 2026 The Manager The Manager BSE Limited National Stock Exchange of India Limited Phiroze Jeejeebhoy Towers, Exchange Plaza, Bandra Kurla Complex, Dalal Street, Mumbai - 400 001 Bandra (E), Mumbai - 400 051 Scrip Code: BSE – 543952; NSE – NIITMTS Sub: Intimation pursuant to Regulation 30 of the SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015 Dear Sir/Madam, We would like to inform you that NIIT (USA) Inc., a wholly owned subsidiary of the Company, has received the Audit Report and the Notice of Balance Due for tax adjustments, both dated July 30, 2026 (received on July 31, 2026), issued by the Department of Revenue, State of Washington, United States of America, on conclusion of an excise tax audit for the period January 1, 2022 to December 31, 2025, raising a demand inclusive of penalty and interest as per details given in Annexure A below. There is no impact on the operations or other activities of NIIT (USA) Inc. and the Company. The disclosure of information pursuant to Regulation 30 of SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015, and SEBI Master Circular No. HO/49/14/14(7)2025-CFD-POD2/I/3762/2026 dated January 30, 2026, is provided in Annexure A. You are requested to take note of the same. Thanking you, Yours truly, For NIIT Learning Systems Limited Deepak Bansal Company Secretary & Compliance Officer Annexure A Disclosure of information pursuant to Regulation 30 of SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015, and SEBI Master Circular No. HO/49/14/14(7)2025-CFD-POD2/I/3762/2026 dated January 30, 2026 Particulars Name of the Authority Department of Revenue, State of Washington, United States of America (Audit Division) Nature and details of the On conclusion of an excise tax audit of NIIT (USA) Inc. action(s) taken or order(s) (“NIIT USA”), a wholly owned subsidiary of the passed Company, for the audit period January 1, 2022 to December 31, 2025, the Department of Revenue, State of Washington has issued Results of Audit Report determining a tax adjustment under the Washington State Business & Occupation tax and Retail Sales tax classifications and Notice of Balance Due both dated July 30, 2026, raising an aggregate demand of USD 600,303.50 comprising tax of USD 435,957.60, penalty of USD 111,994.73 and interest of USD 52,351.17. Date of receipt of direction or July 31, 2026 (letters dated July 30, 2026) order, including any ad-interim or interim orders, or any other communication from the authority Details of violation(s)/ No violation or contravention of any law has been contravention(s) committed or alleged. The demand has arisen on account of alleged to be committed differences in the interpretation and application of the Washington State excise tax provisions relating to the classification of revenue, deductions claimed and the consequential levy of penalties. Impact on financial, operation Based on the tax consultants view, NIIT USA had or other activities of the listed created provision in the books of accounts on prudent entity, quantifiable in basis in the previous financial year. monetary terms to the extent possible There is no impact on the operations or other activities of NIIT USA and the Company. The financial impact, if any, is not material and will be dealt with in the books of account in accordance with applicable accounting standards.