Updates

Ref: OAL/BSE/NSE/16/2026-27 10th July, 2026 To To The Manager The Manager Department of Corporate Services, Listing Department, BSE Limited, National Stock Exchange of India Limited Phiroz Jeejeebhoy Towers Exchange Plaza, Bandra Kurla Complex Dalal Street, Mumbai- 400 001 B a n d r a ( E a s t ) , M umbai - 400 051 Scrip ID : OAL Symbol: OAL Scrip Code: 500078 Series : EQ Sub: Communication to Shareholders - Intimation on Tax Deduction on Dividend Dear Sir/Madam, This has reference to our letter no. OAL/BSE/NSE/07/2026-27 dated 20th May, 2026, regarding payment of Dividend for the Financial Year 2025-26 to the eligible Shareholders of Oriental Aromatics Limited (the "Company”), if declared at the forthcoming Annual General Meeting (“AGM”). Pursuant to the provisions of the Income Tax Act, 2025 and the rules framed thereunder, as amended, dividend income is taxable in the hands of the shareholders. In this regard, please find enclosed herewith an email communication which has been sent to all the shareholders having their email ID’s registered with the Company/Depositories explaining the process on withholding tax from dividends paid to the shareholders at prescribed rates along with necessary annexures. The above communication will also be hosted on the website of the Company and the same can be accessed at https://www.orientalaromatics.com/downloads.php. This is for your information and records. For Oriental Aromatics Limited Kiranpreet Gill Company Secretary & Compliance Officer Registered Office 133, Jehangir Building, 2nd Floor, M.G. Road, Fort, Mumbai 400 001, India. T +91-22-66556000 / 43214000 F +91-22-66556099 E oa@orientalaromatics.com CIN L17299MH1972PLC285731 www.orientalaromatics.com CIN: L17299MH1972PLC285731 Registered Office: 133, Jehangir Building, 2nd Floor, M.G. Road, Fort, Mumbai 400 001, India. T: +91-22-66556000 / 43214000; F: +91-22-66556099 Email ID: investors@orientalaromatics.com; Website: www.orientalaromatics.com Communication to Shareholders - Intimation on Tax Deduction on Dividend Date: 9th July, 2026 Dear Shareholder, We are pleased to inform you that the Board of Directors of Oriental Aromatics Limited (“the Company”) at their meeting held on Wednesday, May 20, 2026 have recommended the payment of Final Dividend of Rs. 0.50/- per Equity share i.e. 10 % on face value of Rs. 5/- each for the financial year 2025-26. The said Final Dividend, upon approval of shareholders in the ensuing Annual General meeting scheduled on Tuesday, August 18, 2026, shall be payable to those members whose names appear in the Register of Members/ list of Beneficial Owners as provided by the Depositories i.e. National Securities Depository Limited (NSDL) and Central Depository Services (India) Ltd (CDSL) as on Wednesday, August 05, 2026 (cut-off date fixed for Final dividend payment). Please note that dividend income is taxable in the hands of the shareholders and the Company is therefore required to deduct tax deducted at source (TDS) at the time of making the payment of such Dividend. As you may be aware that as per the Income Tax Act, 2025 (“the Act”), dividends 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 time of making the payment of the said Final Dividend. The TDS rate may vary depending on the residential status of the shareholder and the documents submitted by them and accepted by the Company in accordance with the provisions of the Income Tax Act, 2025 (‘the Act’). The TDS for various categories of shareholders along with required documents are provided in Table 1 and 2 below: Registered Office 133, Jehangir Building, 2nd Floor, M.G. Road, Fort, Mumbai 400 001, India. T +91-22-66556000 / 43214000 F +91-22-66556099 E oa@orientalaromatics.com CIN L17299MH1972PLC285731 www.orientalaromatics.com Table 1: Resident Shareholders: Category of Shareholder Tax Exemption Applicability/ Documents required Deduction Rate Any resident shareholder (With As per Update/Verify your PAN, and the residential status as per PAN) Section the Act, if not already done, with the depositories/ 393(1) depository participants (“DPs”) (in case of shares held in [Table Sl. Demat mode) and with the Company's Registrar and no. 7] of Transfer Agents – MUFG Intime India Private Limited the Act - (formerly Link Intime India Private Limited) No deduction of TDS in the following cases – · If aggregate dividend paid or likely to be paid to a resident Individual shareholder during Tax Year 2026-27 does not exceed INR 10,000/- through any mode other than cash. For the purpose of aggregation, dividend already paid in Tax Year 2026-27 will be considered. · If shareholder is exempted from TDS provisions through any circular or notification and provides an attested copy of the PAN along with the documentary evidence in relation to such exemption. Submitting Form 121 NIL Eligible Shareholder providing Form 121 (Annexure 1) on fulfilment of prescribed conditions. PAN is mandatory to be provided in Form 121. Shareholders are requested to submit Form 121 considering the dividend already paid in Tax Year 2026-27. Certificate under Section 395(1) of Rate Self-attested copy of certificate for Lower/NIL deduction the Act provided of TDS obtained from the Income Tax authorities in the Certificate Registered Office 133, Jehangir Building, 2nd Floor, M.G. Road, Fort, Mumbai 400 001, India. T +91-22-66556000 / 43214000 F +91-22-66556099 E oa@orientalaromatics.com CIN L17299MH1972PLC285731 www.orientalaromatics.com Category of Shareholder Tax Exemption Applicability/ Documents required Deduction Rate Insurance Companies: Public & NIL Self-declaration that it has full beneficial interest with Other Insurance Companies respect to shares owned, along with self-attested copy of PAN card and registration certificate (Annexure 2) Corporation NIL Documentary evidence that the person is covered under established by or under a Section 393(5)(c) of the Act. (Annexure 2) Central Act which is, under any law for the time being in force, exempt from income-tax on its income. Mutual Funds NIL Self-declaration that they are specified in Schedule VII (Table: Sl. No. 20 or 21) of the Income Tax Act, 2025 along with self- attested copy of PAN card and registration certificate (Annexure 2) Alternative Investment Fund (AIF) NIL Documentary evidence that the person is covered by established in India Notification No. 51/2015 dated 25 June 2015 (OR). Self- declaration that its income is exempt under Schedule V (Table Sl. No. 1) of the Income Tax Act, 2025 and they are governed by SEBI regulations as Category I or Category II AIF along with self-attested copy of the PAN card and registration certificate (Annexure 2) Recognized Provident Fund NIL Self-attested copy of a valid order from Commissioner under Rule 3 of Part A of Schedule XI this act, or self- attested valid documentary evidence (e.g. relevant copy of registration, notification, order, etc.) in support of the provident fund being established under a scheme framed under the Employees’ Provident Funds and Miscellaneous Provision Act, 1952 needs to be submitted. (Annexure 2) Approved Superannuation Fund NIL Self-attested copy of valid approval granted by the Commissioner needs to be submitted under Rule 2 of Part Approved Gratuity Fund NIL B of Schedule XI (Annexure 2) Registered Office 133, Jehangir Building, 2nd Floor, M.G. Road, Fort, Mumbai 400 001, India. T +91-22-66556000 / 43214000 F +91-22-66556099 E oa@orientalaromatics.com CIN L17299MH1972PLC285731 www.orientalaromatics.com National Pension Scheme Trust NIL No TDS is required to be deducted as per Section 393(9) of the Act. Other resident shareholder without 20% As per Section 397(2) of the Act. PAN/Invalid PAN Please note that: 1. Recording of the valid Permanent Account Number (PAN) for the registered Folio/DP Id-Client Id is mandatory. In absence of valid PAN, tax will be [Showing first 8,000 characters — download PDF for full document]