Information regarding deduction of Tax at source on the final dividend

Registered Office: A-1, Corporate House, Shivalik Business Center, O 079 40091111 ~~~ Opp. Epic Multi Speciality Hospital, Bh. Rajpath 0 info@a1acid.com Club, Off S. G. Highway, Ahmedabad -380059 info@a-llimited.com 50 Years of LIMITED CIN No.: L46909GJ2004PLC044011 0 www.a-llimited.com Excellence fORMERL Y KNOWN AS A- r ACID LIMITED. Date: 03.09.2026 BSE LIMITED, Compliance Department, Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai- 400001 SECURITY ID: All SECURITY CODE: 542012 SUB: INFORMATION REGARDING DEDUCTION OF TAX AT SOURCE ON THE FINAL DIVIDEND Dear Sir/Madam, The Board of Directors of the Company ('the Board') at the Meeting held on 26th August,2026 have recommended a final dividend at the rate of Rs. 0.05/- (Rupees Five paisa only) per equity share of 1/- (one rupees) each fully paid-up equity shares of the Company. The Final Dividend, if declared at the 22nd Annual General Meeting of the Company on 25 September, 2026 will be paid within 30 days from declaration of dividend. Pursuant to Regulation 42 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, the Company has fixed Friday, 18th September, 2026 as the Record Date for determining entitlement of members to final dividend for the financial year ended March 31, 2026. The instructions on deduction of tax at source on the final dividend available is given below. Please take the note of the same. Thanking you. Yours faithfully, For A-1 LIMITED, (Formerly known as A-1 Acid Limited) Harshadkumar Naranbhai Patel Chairman & Managing Director DIN: 00302819 A-1 LIMITED (Formerly known as A-1 Acid Limited) Reg. Office: Corporate House No. A-1, Shivalik Business Centre, B/h. Rajpath Club, S. G. Highway, Opp. Epic Multispeciality Hospital, Ahmedabad-380059, Contact No.07940091111 Website: www.a-1limted.com, E-mail: info@a1acid.com, info@a-1limited.com CIN: L46909GJ2004PLC044011 03rd September, 2026 Dear Shareholder, Sub: A-1 LIMITED – Tax deduction at source (TDS) on the Final Dividend payout for the financial year ended on March 31, 2026. NAME OF SHAREHOLDER :[NAME] We wish to inform you that the Board of Directors of your Company at their meeting held on August 26, 2026 have recommended a final dividend at the rate of Rs. 0.05/- (Rupees Five paisa only) per equity share of 1/- (one rupees) each fully paid-up equity shares of the Company, subject to approval of the Shareholders at the ensuing Annual General Meeting ("AGM"). The dividend, if approved at the ensuing AGM, will be paid to shareholders holding equity shares of the Company, either in dematerialized form or in physical form, within 30 days from the date of AGM. The Record date for dividend is September 18, 2026. In terms of the provisions of the Income-tax Act, 2025, ("the Act"), dividend paid or distributed by a Company shall be taxable in the hands of the shareholders. The Company shall therefore be required to deduct tax at source (‘TDS’) (at the applicable rates) at the time of payment / credit of the dividend. TDS rate would vary depending on the residential status and documents submitted. We request shareholders to submit the documents in this regard with Company’s Registrar and Share Transfer Agent, Cameo Corporate Services Limited at https://investors.cameoindia.com/ on or before 18th September, 2026. Any communication received after this date or through any other mode, will not be considered for deduction of applicable tax. The below mentioned communication provides a short note of the applicable TDS provisions under the Act for Resident and Non-Resident shareholder(s) categories. 1. Resident Shareholders: With PAN 10%* A. Updation of PAN: In case of shares held in Demat: Update the PAN, if not already Invalid PAN / Without PAN/ 20% done, with the depositories. In case of shares held physically: Inoperative PAN Update the PAN, if not already done, with the Company's Registrar and Transfer Agent, M/s. Cameo Corporate Services Limited. As per Depository / RTA records, if shareholders’ PAN is not reflected or PAN updated is invalid, TDS will be deducted at 20%. Submission of requisite NIL A. For Individuals & HUF: documents Declaration in Form No. 121, fulfilling certain conditions. Please note that the application of NIL TDS deduction would be subject to the validity and completeness of the declaration to the company’s satisfaction. The Government has made it mandatory for all taxpayers having PAN to link it with their Aadhaar. In case PAN of the individual shareholder is not linked with Aadhaar, such PAN will be treated as inoperative and the shareholder will be considered as not having PAN & TDS will be applied accordingly. B. AIFs / Mutual funds / Insurance Companies / NPS/ Others: i. Declaration that they have full beneficial interest with respect to the shares owned by them, Dividend receivable by them is exempt from TDS quoting the relevant provisions of the Act and that they fulfil conditions thereunder. ii. Copy of registration certificate / notification issued by CBDT / Government / such other relevant documentary evidence attested by authorized signatory. iii. Copy of PAN attested by authorized signatory. Submission of Order under Rate provided in Lower/NIL TDS certificate obtained from tax authority. Section 395(1) of the Act the Order *Notwithstanding the above, tax would not be deducted on payment of dividend to Resident Individuals, if the aggregate dividend to be paid by the Company, in FY 2026-27 , does not exceed INR 10,000/- 2. Non-Resident Shareholders: Particulars Applicable Rate Documents required (if any) Foreign Institutional Investors 20% (plus applicable For the purpose of availing benefits under DTAA read (FIIs) / Foreign Portfolio surcharge and cess) with MLI, the following documents would be required Investors (FPIs) to be submitted by the shareholder: a. Self-Attested Copy of SEBI Registration Tax Treaty Rate** b. Tax Residency Certificate ("TRC") obtained from the (Whichever is lower) Tax authorities of the country of which the shareholder is tax resident (TRC valid for FY 2026-27). c. Form 41 for FY 2026-27 duly filled up and signed by authorized signatory under Section 159(8) read with Rule 75 of Income Tax Rules 2026. Please note that Form 41 is mandatory for non-resident to claim DTAA benefits. d. Copy of PAN card, if any, allotted by the Indian income tax authorities, signed by authorized signatory. e. Tax Identification Number (‘TIN’) issued by the income tax authorities of the resident country; f. Declaration of beneficial ownership by the non- resident shareholder primarily covering the following: i. That the FPI / FII is a tax resident of country outside India (mention the country name) ii. That the FPI / FII is eligible to claim the benefit of the respective Tax Treaty for FY 2026-27. iii. That the FPI / FII receiving the dividend income is the beneficial owner of such income. iv. That the dividend income is not attributable / effectively connected to any Permanent Establishment (PE) or Fixed Base in India during FY 2026-27. v. Non-applicability of the article ‘Limitation of Relief / benefits’ in case the relevant DTAA contains the said clause. Other Non-resident 20% (plus applicable For the purpose of availing benefits under DTAA read shareholders surcharge and cess) with MLI, the following documents would be required OR to be submitted by the shareholder: Tax Treaty Rate** a. Tax Residency Certificate ("TRC") obtained from the Tax authorities of the country of which the shareholder (whichever is lower) is tax resident (TRC valid for FY 2026-27). b. Form 41 for FY 2026-27 duly filled up and signed by authorized signatory. Please note that Form 41 is mandatory for non-resident to claim DTAA benefits. c. Copy of PAN card, if any, allotted by the Indian income tax authorities, signed by authorized signatory. d. Declaration of beneficial ownership by the non- resident shareholder primarily covering the following: 1. Sharehold [Showing first 8,000 characters — download PDF for full document]