Adoption of Revised Corporate Social Responsibility (CSR) Policy

Date: August 14, 2026 The Manager, Listing & Compliance, BSE Limited Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai – 400 001 Ref: Scrip Code – 544635 Subject: Intimation of Adoption of Revised Corporate Social Responsibility (CSR) Policy Dear Sir/Madam, Pursuant to the applicable provisions of Section 135 of the Companies Act, 2013 read with the Companies (Corporate Social Responsibility Policy) Rules, 2014, as amended from time to time, we hereby inform you that the Board of Directors of the Company, at its meeting held on August 14, 2026, has approved and adopted the revised Corporate Social Responsibility (CSR) Policy of the Company. The revised Corporate Social Responsibility (CSR) Policy has been reviewed and updated in line with the applicable provisions of the Companies Act, 2013 and the Companies (Corporate Social Responsibility Policy) Rules, 2014, as amended from time to time. The revised policy, inter alia, lays down the guiding principles for undertaking Corporate Social Responsibility activities, the governance framework, implementation and monitoring mechanism, and other related matters in accordance with the applicable statutory requirements. The revised Corporate Social Responsibility (CSR) Policy has also been uploaded on the website of the Company at www.luxurytimeindia.com for the information of the stakeholders. You are requested to kindly take the above information on record. Thanking you, Yours faithfully, For Luxury Time Limited Anjali Company Secretary & Compliance Officer Membership No. A69704 CORPORATE SOCIAL RESPONSIBILITY (CSR) POLICY 1. BACKGROUND AND INTRODUCTION Luxury Time Limited (“the Company”) believes that sustainable business success is closely linked with responsible corporate citizenship and meaningful contribution towards society. The Company is committed to conducting its business in a fair, ethical, transparent and socially responsible manner while creating long-term value for all its stakeholders. Corporate Social Responsibility (“CSR”) is regarded by the Company as an integral part of its business philosophy. The Company recognizes that economic growth should be accompanied by environmental stewardship, social development and responsible governance. Through its CSR initiatives, the Company endeavours to contribute towards inclusive and sustainable development by supporting programmes that create measurable and lasting social impact. This Corporate Social Responsibility Policy (“CSR Policy” or “Policy”) has been formulated in accordance with the provisions of Section 135 of the Companies Act, 2013 read with the Companies (Corporate Social Responsibility Policy) Rules, 2014, Schedule VII of the Companies Act, 2013 and all statutory amendments, notifications, circulars and clarifications issued by the Ministry of Corporate Affairs from time to time. This Policy provides the guiding principles and governance framework for planning, implementation, monitoring and reporting of the Company's CSR initiatives. 2. PURPOSE OF THE POLICY The purpose of this Policy is to: i. establish a structured framework for undertaking Corporate Social Responsibility activities; ii. ensure compliance with the applicable provisions of the Companies Act, 2013 and the CSR Rules; iii. identify broad focus areas for CSR interventions in accordance with Schedule VII of the Companies Act, 2013; iv. define the roles and responsibilities of the Board of Directors and the CSR Committee; v. establish an effective governance, implementation, monitoring and reporting framework ensuring transparency, accountability and responsible utilisation of CSR funds; vi. create sustainable social value through impactful community development programmes. 3. VISION The Company aspires to be a responsible corporate citizen by contributing towards sustainable development and improving the quality of life of communities through socially relevant, need-based and impactful initiatives. The Company's CSR vision is: “To create sustainable social value by supporting inclusive growth, environmental responsibility and community development through ethical and responsible corporate practices.” 4. OBJECTIVES The primary objectives of this Policy are: a) To contribute towards the socio-economic development of society. b) To undertake CSR activities in areas specified under Schedule VII of the Companies Act, 2013. c) To support initiatives relating to education, healthcare, livelihood enhancement, environmental sustainability and community welfare. d) To establish an effective governance mechanism for planning, execution and monitoring of CSR programmes. e) To ensure efficient utilisation of CSR resources. f) To promote ethical and responsible corporate citizenship. g) To create measurable and sustainable social impact through CSR initiatives. 5. APPLICABILITY This Policy shall apply to all CSR activities undertaken by the Company in accordance with the provisions of Section 135 of the Companies Act, 2013 and the Companies (Corporate Social Responsibility Policy) Rules, 2014, as amended from time to time. The Company may undertake CSR activities directly or through eligible implementing agencies in accordance with the applicable provisions of law. 6. DEFINITIONS Unless the context otherwise requires: a. “Act” means the Companies Act, 2013, as amended from time to time. b. “Annual Action Plan” means the annual plan recommended by the CSR Committee and approved by the Board for implementation of CSR activities in accordance with the applicable provisions of law. c. “Board” means the Board of Directors of Luxury Time Limited. d. “CSR" or “Corporate Social Responsibility” shall have the meaning assigned to it under Section 135 of the Companies Act, 2013 and the CSR Rules. e. “CSR Committee” means the Corporate Social Responsibility Committee constituted by the Board in accordance with Section 135 of the Companies Act, 2013. f. “CSR Rules” means the Companies (Corporate Social Responsibility Policy) Rules, 2014, including any statutory modification or re-enactment thereof. g. “Implementing Agency” means an entity engaged by the Company for undertaking CSR activities in accordance with Rule 4 of the CSR Rules. Words and expressions used but not defined in this Policy shall have the meanings respectively assigned to them under the Companies Act, 2013, the CSR Rules or any other applicable law. 7. INTERPRETATION This Policy shall be interpreted in accordance with the provisions of the Companies Act, 2013, the CSR Rules and other applicable statutory provisions. In the event of any inconsistency between this Policy and the applicable law, the provisions of the applicable law shall prevail. Any amendment, clarification, notification or circular issued by the Ministry of Corporate Affairs or any other statutory authority relating to CSR shall automatically apply to this Policy from its effective date, and this Policy shall be deemed to have been modified to that extent. 8. CSR GOVERNANCE FRAMEWORK The Corporate Social Responsibility (“CSR”) governance framework of the Company shall comprise the Board of Directors (“Board”) and the Corporate Social Responsibility Committee (“CSR Committee”). The Board shall have the overall responsibility for ensuring compliance with the provisions of Section 135 of the Companies Act, 2013, the Companies (Corporate Social Responsibility Policy) Rules, 2014 and other applicable statutory provisions. The CSR Committee shall assist the Board in formulating, implementing, monitoring and reviewing the Company's CSR activities. 9. CORPORATE SOCIAL RESPONSIBILITY COMMITTEE 9.1 Constitution The CSR Committee shall be constituted by the Board in accordance with the provisions of Section 135 of the Companies Act, 2013 and the applicable Rules. The composition of the CSR Committee may be modified by the Board from time to time in accordance with the applicable statutory provisions. 9.2 Roles and Responsibilities of the CSR Committee The CSR Committee shal [Showing first 8,000 characters — download PDF for full document]