General Updates

July 14, 2026 The Secretary, Capital Market Operations Market Operations Department, The National Stock Exchange of India Ltd. The BSE Ltd. Exchange Plaza, 5th Fl., Plot No.C/1, Phiroze Jeejeebhoy Towers, G Block, Bandra-Kurla Complex, Dalal Street, Fort, Bandra (E), MUMBAI – 400 001. MUMBAI – 400 051. Scrip Code : 500003 Scrip Code : AEGISLOG Dear Sir/Madam, Sub. : Communication to Shareholders - Intimation on Tax Deduction on Dividend Pursuant to the provisions of the Income-tax Act, 2025 ('the Act'), dividend shall be taxable in the hands of the Shareholders. The Company is therefore required to deduct tax at source on the Final dividend, if declared at the 69th Annual General Meeting (‘AGM’) scheduled on Friday, August 07, 2026 (recommended at the Board meeting held on 29th May, 2026), as already intimated to the stock exchanges. In this regard, please find enclosed herewith a general communication which is being simultaneously emailed to the shareholders explaining the process on withholding tax from dividend to be paid by the Company to the shareholders at prescribed rates, along with prescribed annexures. The aforesaid general communication is also placed on the Company's website at www.aegisindia.com. Kindly take the above on record. Thanking you, Yours faithfully, For AEGIS LOGISTICS LIMITED Sneha Parab Company Secretary Encl.: a.a. AEGIS LOGISTICS LIMITED CIN: L63090GJ1956PLC001032 Regd. Office: 502 Skylon, G.I.D.C., Char Rasta, Vapi 396 195, Dist. Valsad, Gujarat Corp. Office: 1202, Tower B, Peninsula Business Park, G. K. Marg, Lower Parel (W), Mumbai – 400013 Tel.: +91 22 6666 3666; Fax: +91 22 6666 3777 E-mail: aegis@aegisindia.com; Website: www.aegisindia.com COMMUNICATION TO THE SHAREHOLDERS Dated: 14/07/ 2026 Dear Shareholders, The Company is pleased to inform its shareholders that the Board of Directors of Aegis Logistics Limited (“the Company”) at their meeting held on Friday, May 29, 2026 has recommended a Final Dividend of Rs. 6.70/- per Equity share i.e. 670% on face value of Re. 1/- each for the financial year 2025-26. The said Final Dividend will 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 Friday, July 10, 2026 (Record date fixed for dividend payment), post approval of the shareholders at the ensuing Annual General Meeting (“AGM”) of the Company to be held on Friday, August 07, 2026. 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 Dividend. The TDS rate may vary depending on the residential status of the shareholder and the documents submitted to the Company in accordance with the provisions of the Act. The TDS for various categories of shareholders along with required documents are provided in Table 1 and 2 below: Table 1: Resident Shareholders Category of Shareholder Tax Exemption Applicability/ Documents required Deduction Rate Any resident shareholder 10% PAN as updated with depository participant (in with Permanent Account case of shares held in demat mode) and with Number (‘PAN’) the Company's Registrar and Transfer Agents – MUFG Intime India Private Limited (in case of shares held in physical mode). NIL If dividend distributed/ paid or likely to be distributed/ paid to a resident Individual shareholder during FY 2026-27 does not exceed INR 10,000/-. NIL If shareholder is exempted from TDS provisions through any circular or notification and provides an attested copy of the PAN card along with the documentary evidence in relation to the same. Submitting Form 121 NIL Eligible Shareholder providing Form 121 as (erstwhile Forms 15G and notified under Income-tax Rules, 2026 (Form 15H) 121 replaces the erstwhile Forms 15G and 15H). Shareholders are required to fill part A (in full; including the declaration thereto) and part B (at Sr. No. 8 to 18 only). (Please refer attached formats) Order under section 395 of Rate Lower/NIL withholding tax certificate obtained the Act (erstwhile section provided in from Income Tax authorities for FY 2026-27 197 of the Income-tax Act, the order and should include dividend income. 1961) Insurance Companies: NIL Self-declaration that it has full beneficial Public & Other Insurance interest with respect to shares owned, along Companies as specified with self-attested copy of PAN card and under section 393(4) of the registration certificate issued by the IRDAI. Act (erstwhile section 194 of the Income-tax Act, 1961). Corporation established by NIL Documentary evidence that the person is or under a Central Act covered under section 196 of the Act. which is, under any law for the time being in force, exempt from income- tax on its income. Mutual Funds specified NIL If a self-declaration is provided along with the under schedule VII (20) of self-attested copy of PAN card and SEBI the Act (erstwhile section registration (Format attached herewith). 10(23D) of the Income-tax Act, 1961). Alternative Investment NIL If a self-declaration is provided, that the person Fund is covered by Notification No. 51/2015 dated 25 June 2015 and established as Category I or Category II AIF under SEBI regulations along with the self-attested copy of PAN card and registration certificate issued by SEBI (Format attached herewith). 10% This rate will be applicable for Category III AIF Resident Shareholders - Please Note that: 1. Recording of the valid PAN for the registered Folio/DP id-Client Id is mandatory. In absence of valid PAN, tax will be deducted at a higher rate of 20% as per Section 397(2) of the Act (erstwhile section 206AA of the Income-tax Act, 1961). 2. Shareholders holding shares under multiple accounts under different status / category and single PAN, may note that, higher of the tax as applicable to the status in which shares held under a PAN will be considered on their entire holding in different accounts. If the provision of section 397 of the Act (deduction of tax at higher rate for non-furnishing of PAN by the deductee) is applicable to a specified person, in addition to the provision of this section, the tax shall be deducted at higher of the two rates provided in this section and in section 397 of the Act. Table 2: Non-resident Shareholders Category of Tax Exemption Applicability/ Documents required Shareholder Deduction Rate Any non-resident 20% (plus Non-resident shareholders may opt for tax rate under shareholder applicable Double Taxation Avoidance Agreement ("Tax Treaty"). surcharge The Tax Treaty rate shall be applied for tax deduction and cess) or at source on submission of following documents to the Tax Treaty company : rate whichever  Copy of the PAN Card, if any, allotted by the Indian is lower authorities.  Self-attested copy of Tax Residency Certificate (TRC) valid as on the Board Meeting/AGM date obtained from the tax authorities of the country of which the shareholder is resident. (In case, the TRC is in a language other than English, a duly notarized and apostilled copy thereof, translated in English language would have to be provided.)  Form No. 41 (erstwhile Form 10F) filed online on the income-tax portal.  Self-declaration confirming beneficial ownership, not having a Permanent Establishment in India, eligibility to Tax Treaty benefit and do not / will not have place of effective management in India. (Format attached herewith). Foreign 20% (plus  Self-attested copy of Tax Residency Certificate Institutional applicable (TRC) obtained from the tax authorities of the Investors, Foreign surcharge country of which the shareholder is resident. (In Portfolio Investors and cess) case, the TRC is in a language other than English, a (FII, FPI) or Tax duly nota [Showing first 8,000 characters — download PDF for full document]