General Updates

Date: 17 July 2026 The Corporate Relations Department, The Listing Department, BSE Limited, National Stock Exchange of India Limited, Phiroze Jeejeebhoy Towers, Exchange Plaza, C-1, Block G, Bandra-Kurla Complex, Dalal Street, Fort, Mumbai - 400 001 Bandra (East), Mumbai - 400 051 Scrip Code: 500825 Symbol: BRITANNIA Dear Sir/Madam, Sub : Intimation under Regulation 30 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (‘SEBI Listing Regulations, 2015’) Ref : SEBI Master Circular No. HO/49/14/14(7)2025-CFD-POD2/I/3762/2026 dated January 30, 2026 Pursuant to Regulation 30 read with Clause 12 of Para A of Part A of Schedule III of the SEBI Listing Regulations, 2015, please find enclosed an Email Communication sent on Thursday, 16 July 2026 at 11:37 P.M. IST, to all the Shareholders of the Company whose Email Addresses are registered with the Company/Registrar to an Issue and Share Transfer Agent/Depository Participants, describing the brief provisions of the Income Tax Act, 2025 and the documents required for Deduction of Tax at Source (TDS) on Final Dividend for the financial year ended 31 March 2026, to be declared at the 107th Annual General Meeting of the Company scheduled to be held on 7 August 2026 at 3:30 P.M. IST through Video Conferencing/ Other Audio Visual Means. Request you to please take the above information on record. Thanking you, Yours faithfully, For Britannia Industries Limited Sona Rajora Company Secretary and Compliance Officer ICSI Membership No.: A35468 Encl.: As above BRITANNIA INDUSTRIES LIMITED Corporate Identity Number: L15412WB1918PLC002964 Registered Office: 5/1A, Hungerford Street, Kolkata-700 017, West Bengal, India Phone: 033-22872439/2057 Website: www.britannia.co.in Email Id: investorrelations@britindia.com COMMUNICATION TO THE SHAREHOLDERS OF THE COMPANY REGARDING DEDUCTION OF TAX AT SOURCE (‘TDS’) ON FINAL DIVIDEND FOR THE FINANCIAL YEAR ENDED 31 MARCH 2026 Dear Shareholder, The Board of Directors of the Company, at their meeting held on 7 May 2026 have, inter-alia recommended a Final Dividend of ₹ 90.50/- per equity share of face value of ₹ 1/- each, for the financial year ended 31 March 2026 (‘Final Dividend’), for approval of the Members at the 107th Annual General Meeting (‘AGM’) of the Company scheduled to be held on Friday, 7 August 2026 at 3:30 P.M. IST. The Record Date for determining the entitlement of Shareholders to receive the Final Dividend, if declared at the AGM, is Friday, 31 July 2026 (‘Record Date’). Pursuant to Regulation 12 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 and the applicable SEBI circulars, dividend payments are required to be made only through electronic mode. Accordingly, the Company shall not issue dividend warrants, demand drafts or cheques in physical form for payment of dividend. Updation of Bank Account details: Shareholders are requested to ensure that their bank account details are registered to receive the dividend through electronic mode. In case shares are held in dematerialised form, the dividend will be credited to the bank account registered with the Depository Participant (‘DP’). In case shares are held in physical form, the dividend will be credited to the bank account registered with KFin Technologies Limited, the Company's Registrar to an Issue and Share Transfer Agent (‘RTA’). If the bank account details are not registered, incomplete or inadequate for electronic remittance, the dividend cannot be processed by the Company and will remain unpaid until the requisite bank account and KYC details are updated. Updation of PAN and KYC details: Shareholders holding shares in physical form are requested to register their Permanent Account Number (‘PAN’) and KYC details by submitting the required documents to the RTA at einward.ris@kfintech.com. The Shareholders holding shares in demat form are requested to update their bank details with their DP(s). Deduction of Tax at Source: As per the Income Tax Act, 2025 (‘the Act’), dividend paid or distributed by the 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 credit of the dividend. The tax deduction rates would vary depending upon the residential status and category of Shareholder and will be determined upon verification of the documents submitted by the Shareholder. This communication provides a brief of the applicable TDS provisions under the Act for Resident and Non-Resident Shareholder categories. The Company shall transfer the amount of dividend payable to the eligible Shareholders after deduction/withholding of applicable taxes, surcharge and cess, as applicable. SECTION A: INFORMATION TO BE UPDATED BY ALL SHAREHOLDERS All Shareholders are requested to ensure that the following details are correctly updated in their respective demat account(s) maintained with their DP(s) or, in case of shares held in physical form, with the Company's RTA, on or before the Record Date, i.e., Friday, 31 July 2026: 1. Residential status as per the Act i.e., Resident or Non-Resident for the Tax Year 2026- 2. PAN and KYC details are updated and Aadhaar is linked with PAN, wherever applicable. 3. Bank account details for electronic credit of dividend. 4. Category of Shareholders -  Mutual Fund  Insurance Company  Post Office Life Insurance Funds  Recognized Provident Fund  National Pension Scheme  Alternate Investment Fund (AIF) Category I and II regulated under Securities and Exchange Board of India (SEBI) or regulated under International Financial Services Centres (IFSC)  AIF Category III: Located in any IFSC, which is regulated under applicable SEBI regulations or IFSC regulations, of which all the units are held by non-residents other than unit held by a sponsor or manager (i.e. specified fund defined under Schedule VI Note 1(g)of the Act).  AIF Category III: Others  Banks  Non-Banking Financial Company  Government (Central/State)  Foreign Portfolio Investor (FPI) /Foreign Institutional Investor (FII): Foreign Company  FPI/FII: Others (being Individual, Firm, Trust, AJP, etc.)  Individual  Hindu Undivided Family (HUF)  Firm  Limited Liability Partnership (LLP)  Association of Persons (AOP), Body of individuals (BOI) or Artificial Juridical Person (AJP)  Trust  Domestic Company  Foreign Company  Business Trust 5. Email Address 6. Residential Address 7. Documents required for purpose of TDS as enumerated below Please note that, for the purpose of determining the applicable rate of tax to be deducted, the Company will rely upon the above information as available on the Record Date. SECTION B: TDS PROVISIONS AND DOCUMENTS REQUIRED FOR RESPECTIVE CATEGORY OF SHAREHOLDERS Shareholders are requested to take note of the following TDS rates and additional information required by the Company for their respective categories: 1. Resident Shareholders: Section Category Rate Remarks of Tax 393(5)(d)(B) Mutual Funds 0% This rate is applicable for Mutual Funds which are registered with SEBI and specified at Schedule VII (Table: Sl. No. 20 or 21) to Section 11 of the Act. Schedule V Alternative 0% This rate is applicable for Category I and II [Table Sl. No Investment AIF which are regulated under SEBI or 1 to Section Funds (AIF) under IFSC regulations. In the case of Category III AIF, TDS would be @ 10%. 393(9) National 0% Entity is exempt as per Schedule VII (Table: Pension System Sl. No. 41) to Section 11 of the Act, being (NPS) Trust regulated by the provisions of the Indian Trusts Act, 1882. Further, in light of Circular No.18/2017 and Section 536(j) of the Act, exemption entities are exempt from TDS. Schedule VII Recognised 0% No TDS is required to be deducted as per [Table Sl. Provident Fund Circular No.18/2017 and Section 536(j) of No. 22] the Act, subject to specified conditions, exemption entit [Showing first 8,000 characters — download PDF for full document]