General Updates

LATL:REG 30:2026-27 Date: July 17, 2026 BSE Limited National Stock Exchange of India Limited Listing & Compliance Department Listing & Compliance Department Phiroze Jeejeebhoy Towers, Exchange Plaza, C-1 Block G, Dalal Street, Bandra Kurla Complex, Mumbai - 400001 Bandra (E), Mumbai-400051 Security Code: 532796 Symbol: LUMAXTECH Sub: Communication to Shareholders - Intimation regarding Tax Deduction at Source on Dividend Ref: Regulation 30 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (the “SEBI listing Regulations, 2015”) Dear Sir/Ma’am, Pursuant to the Income Tax Act, 2025, dividend paid by a Company shall be taxable in the hands of the shareholders and the Company shall be required to withhold taxes at the prescribed rates on the dividend paid to its shareholders. In this regard and pursuant to the SEBI listing Regulations, 2015, please find enclosed herewith an E- mail communication which is being sent to all the shareholders of the Company, whose E-mail IDs are registered with the Company/Bigshare Services Private Limited, Registrar and Share Transfer Agent/Depositories explaining the process of Tax Deduction at Source on dividend to be paid to the shareholders at prescribed rates. The communication is also being made available on the website of the Company at https://www.lumaxworld.in/lumaxautotech. This is for your information and records. Thanking you, Yours faithfully, For Lumax Auto Technologies Limited Pankaj Mahendru Company Secretary & Compliance Officer ICSI Membership No. ACS-28161 Encl: As stated above LUMAX AUTO TECHNOLOGIES LIMITED CIN: L31909DL1981PLC349793 Regd. Office: 2nd Floor, Harbans Bhawan-II, Commercial Complex, Nangal Raya, New Delhi– 110046 Website: https://www.lumaxworld.in/lumaxautotech , Tel: 011 49857832 Email: shares@lumaxmail.com Name of the Holder: Ref: DP Id & Client Id No: Dear Shareholder, Sub: Lumax Auto Technologies Limited - Communication for deduction of Tax at source on Dividend for FY 2025-26 We are pleased to inform you that the Board of Directors at their Meeting held on May 29, 2026 have recommended a Dividend of Rs. 5.50/- (i.e. 275%) per Equity Share of Rs. 2/- each for the Financial Year ended March 31, 2026, subject to the approval of the Members at the ensuing 45th Annual General Meeting (AGM) of Lumax Auto Technologies Limited (hereinafter referred to as “Company”) scheduled to be held on Wednesday, August 26, 2026. The Dividend on Equity Shares, as recommended by the Board of Directors, if approved at the AGM, will be payable to those Members whose names appear in the Register of Members of the Company, as at the close of Thursday, August 06, 2026 (the Record Date) as per the beneficial ownership data to be furnished by NSDL/CDSL/RTA for the purpose. Pursuant to the provisions of Income-tax Act, 2025 (‘Act’), dividend paid shall be taxable in the hands of the Shareholders and the Company shall be required to withhold taxes at the prescribed rates on the dividend paid to its shareholders. The withholding tax rate would vary depending on the residential status, category of the shareholder and is subject to provision of requisite declarations / documents to the Company. However, no tax will be deducted on payment of dividend to the resident individual shareholders if the total dividend for the Financial year (‘FY’) 2026-27, does not exceed Rs. 10,000/- Shareholders are requested to take note of the TDS rates and submit required document(s), if any, to the Company by Monday, August 03, 2026 for their respective category, in order to comply with the applicable TDS provisions. A. RESIDENT SHAREHOLDERS: A.1 No tax will be deducted on payment of dividend to the RESIDENT INDIVIDUAL SHAREHOLDER if the total dividend, paid during Financial year (‘FY’) 2026-27 does not exceed INR 10,000/-. A.2 Tax deductible at source for RESIDENT SHAREHOLDER (OTHER THAN RESIDENT INDIVIDUAL SHAREHOLDER RECEIVING DIVIDEND NOT EXCEEDING INR 10,000/- DURING FY 2026-27) S. No. Particulars Applicable TDS Declaration(s)/ Rate Documents 1 Valid PAN updated with the Depository 10% N.A. Participant in case shares are held in dematerialized form; or Registrar and Transfer Agent (‘RTA’) in case shares are held in physical form and no exemption sought by Resident shareholder 2 No / Invalid PAN with the Depository 20% Please note that where Participant in case shares are held in the shareholder being dematerialized form; or RTA in case resident individual shares are held in physical form and no eligible for obtaining exemption sought by shareholders Aadhaar Number have not linked the Aadhar Number allotted with its PAN, such PAN would be treated as inoperative for the provisions of deduction of TDS and a higher TDS rate of 20% will be considered while distributing dividend 3 Availability of lower/nil tax deduction Rate specified in • Copy of PAN card; certificate issued by Income Tax Department Lower tax and u/s 395(1) of the Act withholding • Copy of lower tax certificate withholding obtained from certificate obtained Income Tax from Income Tax Department Department A.3 NIL TAX-DEDUCTIBLE AT SOURCE/ NIL WITHHOLDING on dividend payment to Resident Shareholders if the Shareholders submit documents mentioned in the below table with the Company/ RTA: S.No. Particulars Declaration / documents required 1 Resident • Copy of PAN card Individual • Declaration in Form No. 121. Please refer Annexure A for format furnishing of Form 121. Form 121 2 Shareholders • Copy of PAN card covered u/s 393(4) • Self-declaration (Refer Annexure B enclosed separately with this [Table: Sl No. 10] communication), along with adequate documentary evidence such as LIC, GIC, etc. (e.g., registration certificate), to the effect that no tax withholding is required. 3 Persons Covered • Self-attested copy of PAN, wherever applicable; under Section 393(5) • Self- declaration in the format prescribed in Annexure C for of the Act (e.g. Govt., mutual funds and Annexure D for others; and RBI, Corporations • Registration / exemption certificate substantiating applicability established by of section 393(5) of the Act. Central Act and exempt from income tax) 4 Category I and II • Copy of PAN card Alternative • Self-declaration in the format prescribed in Annexure B Investment stating that AIF’s income is exempt under Schedule V (Table: Fund (AIF) Sl. No. 1) of the Act and they are governed by SEBI regulations as applicable to Category I or Category II AIFs, • Copy of registration certificate. 5 Any other entity • A self- declaration in the format as prescribed in Annexure D exempt from (except for individual Sikkimese resident) withholding tax • Submit declaration in Annexure E in case of individual Sikkimese under the Act resident (including those • Adequate documentary evidence, substantiating the type of the mentioned in entity. Circular No. 18/2017 issued by CBDT) B. NON-RESIDENT SHAREHOLDERS: Tax deductible at source/ tax withholding for non-resident shareholders. S.No. Category Applicable Declaration / documents required TDS Rate 1 Foreign 20% (plus Shareholders may also apply for a lower TDS rate as per Institutional applicable the relevant Double Taxation Avoidance Agreements Investors (FIIs) / surcharge (‘DTAA’), if the following documents are submitted: Foreign Portfolio and cess) Investors (FPIs) OR • Copy of Indian Tax Identification number (‘PAN’). In case PAN not available, details Tax treaty specified in Annexure F to be provided; rate** • Tax Residency Certificate (TRC)^ obtained from the tax authorities of the country of which the (whichever shareholder is a resident, valid for Financial Year is beneficial) (‘FY’) 2026-27 (covering the period from 01 April 2026 to 31 March 2027); • Form 41 filed electronically over the Income tax portal • Self-declaration for FY 2026-27 (covering the period from 01 April 2026 to 31 March 2027) in the format as specified in Annexure G on shareholder’s letterh [Showing first 8,000 characters — download PDF for full document]