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Deloitte Haskins & Sells LLP Chartered Accountants One International Center Tower 3 , 31st Floor Senapati Bapat Marg Elphinstone Road ( West ) Mumbai 400 013 Maharashtra , India Tele : +91 22 6185 4000 Fax : +91 22 6185 4101 INDEPENDENT AUDITOR'S REVIEW REPORT ON REVIEW OF INTERIM UNAUDITED STANDALONE FINANCIAL RESULTS Το The Board of Directors of DATA LINK INVESTMENT MANAGER PRIVATE LIMITED ( formerly known as BIP India Infra Project Management Services Private Limited ) ACTING IN CAPACITY AS THE INVESTMENT MANAGER OF ALTIUS TELECOM INFRASTRUCTURE TRUST ( formerly known as Data Infrastructure Trust ) 1. We have reviewed the accompanying Statement of Unaudited Standalone Financial Results of Altius Telecom Infrastructure Trust ( the InvIT or Trust ) for the quarter ended June 30 , 2026 ( the Statement ) being submitted by Data Link Investment Manager Private Limited ( the Investment Manager ) , pursuant to the requirement of Securities and Exchange Board of India ( Infrastructure Investment Trusts ) Regulations , 2014 , as amended , including any guidelines , circulars , and master circulars issued thereunder ( together referred to as the InvIT Regulations ) and Regulation 54 of the SEBI ( Listing Obligations and Disclosure Requirements ) Regulations , 2015 , as amended ( the Listing Regulations ) . 2. The Investment Manager's Board of Directors , is responsible for the preparation of the Statement in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard 34 Interim Financial Reporting ' ( Ind AS 34 ) , prescribed under Section 133 of the Companies Act , 2013 read with relevant rules issued thereunder , the InvIT Regulations and other accounting principles generally accepted in India and in compliance with Regulation 54 of the Listing Regulations . The Investment Manager's Board of Directors is also responsible for such internal control as it determines is necessary to enable the preparation of the Statement that are free from material misstatement , whether due to fraud or error . Our responsibility is to express a conclusion on the Statement based on our review . 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements ( SRE ) 2410 ' Review of Interim Financial Information Performed by the Independent Auditor of the Entity ' , issued by the Institute of Chartered Accountants of India ( ICAI ) . This standard requires that we plan and perform the review to obtain moderate assurance as to whether the Statement is free of material misstatement . A review of interim financial information is limited primarily to making inquiries , of the personnel of the Investment Manager 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 ( SAs ) , issued by the ICAI 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 . Accordingly , we do not express an audit opinion on the Statement . Regd . Office One International Center , Tower 3 , 31st Floor , Senapati Bapat Marg , Elphinstone Road ( West ) , Mumbai - 400 013 , Maharashtra , India . Deloitte Haskins & Sells LLP is registered with Limited Liability having LLP Identification No. AAB - 8737