Communication to shareholders

Date:25.09.2026 ,IO, a : The Department of Corporate Services, The General Manager-Listing Department ' BSE Limited The National Stock Exchange of India Limited Phiroze Jeej eebhoy Towers, Exchange Plaza, 5th Floor Dalal Street, Foft, Mumbai-400001 Plot No. Cll, G Block, Bandra Kurla Complex, Scrip Code: 539042 Bandra (E), Mumbai - 400 051 Symbol:AGIIL Dear Sir/Madam, Subject: Communication to Shareholders - Tax Deduction at Source (TDS) / Withholding Tax on Final Dividend for FY 2025-26 The Board of Directors has recommended a final dividend @20% i.e. Re. 0.20 per equity share, for the financial year ended March 31,2026 subject to the approval of the shareholders at the upcoming AGM. The Company has fixed Wednesday, September 23,2026, as the Record Date for determining entitlement of shareholders to the said dividend. Pursuant to the provisions of the Income Tax Act, 2025 and the Rules framed thereunder, as amended, dividend paid or distributed shall be taxable at the hands ofthe shareholders. ln this regard, please find enclosed the communication has sent to the shareholders of the Company regarding Tax Deduction at Source (TDS) / Withholding Tax on Final Dividend for FY 2025-26. This cotnmunication has sent to those shareholders whose email IDs are registered with the Company / RTA / Depositories as on Wednesday, September 23,2026. You are requested to kindly take the above on record. Thanking you, Yours laithlully. For AGI Infra Limited Aarti Mahajan Company Secretary and Compliance Officer AGI INFRA LIMITED CIN: 145200P82005P1C028466 SCO 1-5, Urbonq, Jolondhor Heights ll, Jolondhor -144022, Punjob Phone:0181-29868441 018l-2921991 I M:91351-91351 I info@ogiinfro.com lwurw.ogiinfro.com AGI INFRA LIMITED CIN: L45200PB2005PLC028466 Regd Office: S.C.O 1-5, Urbana, Jalandhar Heights-II, Jalandhar, Punjab-144022 Tel No.0181-2986844, 2921991 Email: info@agiinfra.com I Website:www.agiinfra.com September 24, 2026 Ref: (Folio No./ DP-ID — Client ID): XXXXXXXXXXXX8341 Name of the Shareholder: XXXX Information required for Tax Deduction at Source (TDS) / Withholding Tax on Final Dividend for FY 2025-26 Dear Shareholder, ‘We are pleased to inform you that the Board of Directors at their Meeting held on May 20, 2026 had recommended a final dividend @20% i.e. Re. 0.20/- per equity share on the face value of Re. 1/- each for the financial year ended March 31, 2026 for approval by the shareholders at the upcoming Annual General Meeting (“AGM”). The Record Date fixed for determining the eligibility of shareholders for the payment of final dividend is Wednesday, September 23, 2026. The final dividend shall be paid to the eligible shareholders within a period of 30 days from the date of AGM. Pursuant to the provisions of the Income-tax Act, 2025 (“Act”) and the Rules framed thereunder, as amended, dividend paid or distributed shall be taxable at the hands of the shareholders and the Company is required to deduct tax at source at the time of making the said payment of dividend. 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. This communication provides a brief on the applicable TDS provisions under the Act for Resident and Non-Resident shareholder categories. I. TDS on Dividend payment to Resident Shareholders For Resident Shareholders, Tax shall be deducted at source (“TDS”) @10% under Section 393(1) r.w.s 393(4) of the Act on the amount of dividend declared and paid by the Company during the FY 2026-27. In case of resident individual shareholder, where he/she is in receipt of dividend not exceeding Rs. 10,000/- in a financial year from the Company, there shall be no TDS deduction on the same. TDS deduction is however subject to the following: Sr. Particulars Section under the TDS Rate No. Act 1. PAN is not available / Invalid PAN / Inoperative 397(2) 20% 2. Non-linking of PAN with Aadhaar (refer Note 1) 397(2) 20% 3. Availability of lower / nil Tax deduction 395(1) Rate Specified in the certificate issued by the Income Tax Certificate Department under Section in the 197 of the Act Note 1: As per Section 262 of the Act read with Rule 162 of the Income-tax Rules, 2026 (“the Rules”), PAN is mandatorily required to be linked with Aadhaar. If PAN is not linked with Aadhaar, such PAN will be deemed in-operative and TDS will be required to be deducted at higher rates under Section 397(2) of the Act. As directed by the Central Board of Direct Taxes vide Circular No. 11 of 2021 dated June 21, 2021, the Company will be using functionality of the Income-tax department for determination of “inoperative PAN” for the purpose of Section 262 r.w.s 397(2) of the Act. No TDS shall be deducted on dividend payments to resident shareholders if following documents are submitted to the Company / Bigshare Services Private Limited on or before Wednesday, September 30 2026: Sr.No. Particulars TDS Rate 1. Resident individual shareholder having Nil Form No. 121 (applicable to a valid PAN linked (for dividend amount resident individual); exceeding Rs. 10,000/- in a financial year) Acceptance of Form No. 121 shall be subject to completeness and review by the Company. 2. Shareholders to whom Section 393(1) of Nil Self-declaration with respect to the Act does not apply as per Section category selection as per attached 393(4) of the Act such as LIC, GIC, etc format along with documentary evidence for claiming exemption under Section 393(4) of the Act. 3. Shareholder covered under Section 393(5) Nil Self-declaration with respect to of the Act such as Government, RBI, category selection as per attached corporations established Central Act & format along with documentary Mutual Funds evidence for coverage under corporations established by Section 393(5) of the Act. 4. Category I and II Alternate Investment Nil Self-declaration with respect to Fund category selection as per attached format along with SEBI registration certificate to claim benefit under the Act. 5. Mutual Funds Nil Self-declaration with respect to category selection as per attached format along with Certificate of registration with SEBL 6. New Pension System (NPS) Trust Self-declaration with respect to category selection as per format along with documentary evidence for coverage under Section 11 of the Act. 7. Recognised provident funds Nil Necessary documentary evidence as - Approved superannuation Fund per the Circular No. 18/2017 issued - Approved gratuity fund by the Central Fund Board of Direct Taxes (CBDT). 8. Any resident shareholder exempted from Nil Necessary documentary TDS as per the provisions of the Act or by substantiating exemption from any other law or notification deduction of deduction as per the TDS. 9. Lower withholding certificate under Rate as Self-attested copy PAN along with Section 395(1) provided the lower withholding certificate in the obtained from Income Tax Authority Certificate II. TDS on Dividend payment to Non-Resident Shareholders For Non-resident shareholders, TDS is required to be withheld in accordance with the provisions of Section 393(2) [Table Sr No. 15 and 17] of the Act at the rates in force plus applicable surcharge and cess. The table below gives the TDS rates applicable to non-resident shareholders subject to documents mentioned thereunder. These documents should be submitted on or before Wednesday, September 30, 2026. In case, the documents mentioned below are not furnished, TDS shall be deducted at 20% plus applicable surcharge and cess. 1. Foreign Institutional 20% (plus applicable 1. FPI registration certificate in case of FIIs Investors (FIIs) / Foreign surcharge and cess) /FPIs Portfolio Investors Tax treaty whichever 2. To avail beneficial rate of Tax treaty following /(FPIs) Other Non- is beneficial (refer Tax documents would be required: Resident shareholders Note 1) a. Tax Residency certificate issued by revenue authority of country of which shareholder is a reside [Showing first 8,000 characters — download PDF for full document]