General Updates

September 24, 2026 The Manager, Listing Department, The National Stock Exchange of India limited Exchange Plaza, Bandra Kurla Complex, Bandra (E), Mumbai- 400051 Dear Sir/Madam, Trading Symbol: ZOTA Sub: Communication to Shareholders - Intimation w.r.t Tax Deduction on Dividend. Pursuant to the Finance Act, 2020, with effect from April 01, 2020, Dividend Distribution Tax is abolished, and dividend income is taxable in the hands of the shareholders. The Companies are required to withhold tax at source from dividends paid to shareholders at prescribed rates (plus applicable surcharge and cess), as may be notified from time to time. 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, elaborating the process to be followed along with the necessary annexures. This is for your information and record. Thanking you Yours faithfully, For Zota Health Care Limited Ashvin Variya (Group Company secretary & Compliance Officer) Place: Surat Encl.: a/a Registered Office: Zota House, 2/896, Hira Modi Street, Sagrampura, Surat-395002 Ph: +91 261 2331601 Email: info@zotahealthcare.com Web: www.zotahealthcare.com CIN: L24231GJ2000PLC038352 ZOTA HEALTH CARE LIMITED CIN: L24231GJ2000PLC038352 Registered office: Zota House, 2/896, Hira Modi Street, Sagrampura, Surat-395002, Gujarat Ph: +91-261-2331601 Email: info@zotahealthcare.com Website: www.zotahealthcare.com Date: September 24, 2026 Ref: Folio / DP Id & Client Id No: Name of the Shareholder: Sub: Communication in respect of deduction of tax at source on Final Dividend payout Dear Shareholder, We are pleased to inform you that the Board of Directors of the Company at its Meeting held on May 22, 2026 have recommended the Final dividend at the rate of 10% i.e. of Re. 1 /- per equity share of face value of Rs. 10/- each for the financial year 2025-26. The said dividend will be payable subject to members approval in the ensuing Annual General Meeting of the Company and if approved, then it will be paid to those shareholders whose names appear in the Register of Members of the Company or in the records of the Depositories as beneficial owners of the shares as at the close of business hours on the fixed Record date i.e. on September 21, 2026. In accordance with the provisions of the Income Tax Act, 2025 (“the Act”) have come into force, with effect from 1 April 2026, replacing the earlier Income Tax Act, 1961 and read with the provisions of the Finance Act, 2020, dividend paid or distributed by the Company is taxable in the hands of shareholders and the Company is required to deduct tax at source (TDS) at the time of making payment or before, if approved by the shareholders at the ensuing Annual General Meeting (“AGM”). This communication summarizes the applicable TDS provisions, as per the Income Tax Act, 2025, for Resident and Non-Resident shareholder categories. I. FOR RESIDENT SHAREHOLDERS A. For Resident Shareholders-Individuals: 1. Where, the Permanent Account Number (PAN) is available and is valid, a. Tax shall be deducted at source in accordance with the provisions of the Act at 10% on the amount of dividend payable. b. No tax shall be deducted (subject to linking of PAN with Aadhar) in the case of a resident individual shareholder, if: i. the amount of such dividend in aggregate paid or likely to be paid during the tax year 2026-27 does not exceed INR 10,000; OR ii. the shareholder provides duly signed Form 121 and provided that all the prescribed eligibility conditions are met. The aforementioned form is attached herewith as per (Annexure-1). 2. Where the PAN is either not available or is invalid, tax shall be deducted at 20% as per Section 397(2) of the Act. Further, as per Section 262(6) of the Act read with rules 162 of the Income Tax Rules, 2026, every person who has been allotted a PAN and who is eligible to obtain Aadhaar, shall be required to link the PAN with Aadhaar. In case of failure to comply this, the PAN allotted shall be deemed to be invalid/ inoperative and tax shall be deducted at the rate of 20% as per the provisions of section 397(2) of the Act. The Company will be using online functionality of the Income-tax department for the above purpose and no claim shall lie against the Company for such tax deduction. Hence, if Aadhar is not linked to PAN, the same will be deemed to be invalid/ inoperative unless it is made operative through the laid down procedures. B. For Resident Shareholders - other than Individuals: No tax shall be deducted on dividend payable to the following Resident Non-Individual where they provide details and documents as per the format enclosed in (Annexure 3): i. Insurance Companies: Self declaration that it qualifies as ‘Insurer’ as per Section 2(7A) of the Insurance Act, 1938 and has full beneficial interest with respect to the equity shares owned by it along with self-attested copy of PAN card and certificate of registration with Insurance Regulatory and Development Authority (IRDA)/ Life Insurance Corporation of India (LIC)/ General Insurance Corporation of India (GIC) ii. Mutual Funds: Self-declaration that it is registered with Securities and Exchange Board of India (SEBI) and specified under Schedule VII Table: Sl. No. 20 or 21 to Section 11 of the Act along with self-attested copy of PAN card and certificate of registration with SEBI. iii. Alternative Investment Fund (AIF): Self-declaration that its income is exempt under Schedule V Table Sl. No. 1 to Section 11 of the Act, and they are registered with SEBI as Category I or Category II AIF along with self-attested copy of the PAN card and certificate of AIF registration with SEBI. iv. National Pension System (NPS) Trust: Self-declaration that it qualifies as NPS Trust and income is eligible for exemption under Schedule VII Table Sl. No. 41 to Section 11 of the Act and being regulated by the provisions of the Indian Trusts Act, 1882 along with self attested copy of the PAN card. v. Other Non-Individual Shareholders: Self-attested copy of documentary evidence supporting the exemption along with self-attested copy of PAN card. In case Resident Shareholders (individuals or non-individuals) provide certificate under Section 395(1) of the Act for lower /NIL withholding of taxes, rate specified in the said certificate shall be considered, on submission of self-attested copy to the Company. II. FOR NON-RESIDENT SHAREHOLDERS: a. As per the Act Tax is required to be deducted in accordance with the provisions of the Income tax Act, 2025 at applicable rates in force. As per relevant provisions, tax shall be deducted at the rate of 20% (plus applicable surcharge and cess) on the amount of dividend payable. In case, Non-Resident Shareholders provide a certificate issued under Section 395(1) of the Act for Year 2026-27, for lower/ Nil withholding of taxes, rate specified in the said certificate shall be considered, on submission of self-attested copy of the same. b. As per Double Tax Avoidance Agreement (DTAA) As per Section 159 of the Act, the non-resident shareholder has an option to be governed by the provisions of the DTAA between India and the country of tax residence of the shareholder, if such DTAA provisions are more beneficial to them. To avail the DTAA benefits, the non-resident shareholder will have to provide the following documents: • Self-attested copy of Permanent Account Number (PAN), if allotted by the Indian Income Tax Authorities; • Self-attested copy of Tax Residency Certificate (TRC) for the Tax Year - 2026-27 or Calendar Year 2026, valid as on record date, obtained from the tax authorities of the country of which the Shareholder is a resident.; • The Procedure to file application for Form 41 (erstwhile form 10F) online on Income Tax Portal is enclosed as per (Annexure-2). • Self-declaration by Shareholder for meeting treaty eligibility requirement and satisfying beneficial ownership requirement (T [Showing first 8,000 characters — download PDF for full document]