General Updates

Birla Corporation Limited Corporate Office: 1, Shakespeare Sarani, A.C. Market (2nd Floor), Kolkata 700 071 P: 033 6603 3300-02 F: +91 332288 4426 E: Coordinator@birlacorp.com 26th June, 2026 BSE Limited National Stock Exchange of India Ltd. Phiroze Jeejeebhoy Towers, ‘Exchange Plaza’, C-1, Block G, Dalal Street, Bandra-Kurla Complex, Bandra (East) Mumbai- 400 001 Mumbai- 400 051 Scrip Code: 500335 Scrip Symbol: BIRLACORPN Dear Sir(s), Sub: Disclosure under Regulation 30 of SEBI (Listing Obligations and Disclosure Ref: Communication to Shareholders on deduction of tax at source on dividend Pursuant to the provisions of the Income Tax Act, 2025, dividend income is taxable in the hands of the Shareholders. In this regard, please find enclosed herewith a copy of the email communication which has been sent to the Shareholders of the Company whose e-mail addresses are registered with the Company/ its Registrar to an Issue and Share Transfer Agent viz. KFin Technologies Limited/Depository Participants, regarding deduction of tax at source on dividend, if declared and payable during Financial Year 2026-27. This communication along with the Annexures are also available on the website of the Company at www.birlacorporation.com. The communication was sent to the shareholders today at around 1.45 p.m. This is for your information and record Thanking you, Yours faithfully, For BIRLA CORPORATION LIMITED (MANOJ KUMAR MEHTA) Company Secretary & Legal Head Encl: As above Birla Corporation Limited CIN: L01132WB1919PLC003334 Registered Office: 3rd Floor, 9/1 RN Mukherjee Road, Kolkata- 700001 Website: www.birlacorporation.com; Email: investorsgrievance@birlacorp.com, Tel: (033) 6616 6730/ 6603 3300; Fax: +91 33 2248 7988/2872 Date: 26th June, 2026 Name of Shareholder: <Shareholder>, Folio No. / DPID & Client ID No.: <Folio/DPID Client ID> Dear Shareholder, We hope this communique finds you and your family safe and in good health. We are pleased to inform you that the Board of Directors of the Company at its Meeting held on 9th May, 2026 have recommended a dividend of ₹12.50/- per equity share (i.e. 125%) having nominal value of ₹10/- each for the financial year ended 31st March, 2026, subject to approval of the shareholders at the ensuing Annual General Meeting (AGM) of the Company. The dividend, as recommended by the Board, if approved at the ensuing AGM, will be paid to shareholders holding equity shares of the Company, either in dematerialised or in physical form on record date (to be announced in due course). TAX DEDUCTION AT SOURCE ON DIVIDEND: As per the Income-Tax Act, 2025 ('the IT Act'), dividends distributed or paid by the Company shall be taxable in the hands of the shareholders. Accordingly, the Company shall be required to deduct tax at source ('TDS') at the rates applicable on the amount distributed to the shareholders. The tax so deducted will be paid to the credit of the Central Government. Please note that this dividend will be taxable in your hands in the Tax Year (TY) 2026-27. Thus, all the details and declarations furnished should pertain to TY 2026-27. The Company for the purpose of deducting TDS will use the information of shareholders as per data made available to the Company by National Securities Depository Limited and Central Depository Services (India) Limited (in case of share held in demat mode) and the details recorded in the Register of Members of the Company maintained by the Registrar to an Issue and Share Transfer Agent of the Company i.e., KFin Technologies Limited (“RTA”) as on the Record date, being the date as on which the entitlement of shareholders for payment of dividend shall be determined. All the shareholders are requested to ensure that the details such as PAN, residential status, category of the shareholder (e.g., Domestic/ Foreign Company, Individual, Firm, LLP, HUF, FII/ FPI, Government, Trust, AIF - Category I, II or III, etc.), email id, mobile number, residential address and other details are updated, with your relevant depositories through your depository participants in case you are holding shares in dematerialised form and if you are holding shares in physical mode, you are requested to furnish details to RTA at einward.ris@kfintech.com. Please note that these details as available on the record date in the Register of Members, will be relied upon by the Company, for the purpose of complying with the applicable withholding tax provisions. This communication summarizes the applicable TDS provisions, as per the Act for various categories of shareholders along with required documents provided in Table 1 and 2 below: Table 1: Resident Shareholders Category of shareholder Tax deduction Exemption applicability/ Documentation requirement Rate Any resident individual having 10% (a) No deduction of taxes in the following cases - valid PAN i. If dividend income to a resident Individual shareholder during TY 2026-27 does not exceed ₹10,000/; or ii. If shareholder furnishes Form No. 121 (erstwhile Form 15G/ Form 15H), fulfilling all the required eligibility conditions. (Click here to download the Form No. 121). Kindly note that w.e.f. 01.04.2026, the IT Act and the Income-tax Rules, 2026 (‘IT Rules’) has prescribed a single Form no. 121, in place of the erstwhile Forms 15G and 15H. Accordingly, individual shareholders are requested to submit Form no. 121 for the TY 2026–27. Please note that any declaration submitted in the erstwhile Forms 15G/15H will not be accepted for the TY 2026–27 as per the provisions of the IT Act. iii. Exemption certificate, if any, issued by the Income- tax Department. Resident shareholders not 20% In case PAN is not furnished / found to be invalid/ not linked having PAN/ discrepancy in with Aadhaar*, the rate of deduction of tax shall be 20% PAN/ PAN not linked with [Section 397 of the Act.] Aadhaar Mutual Funds NIL Self-attested copy of SEBI registration certificate and PAN card along with self-declaration that the mutual funds are notified mutual fund under Schedule VII (Table: S. No. 20 or 21) of the Act (Click here to download the format) Business Trust NIL Documentary evidence and self-declaration that the provisions of section 393(1) (Table: S. No. 7) read with section 393(4) (Table: S. No. 10) of the Act are not applicable along with self-attested copy of registration certificate and PAN card. (Click here to download the format) Insurance Companies NIL Self-attested copy of documentary evidence that the provisions of section 393(1) (Table: S. No. 7) read with section 393(4) (Table: S. No. 10) of the Act are not applicable along with self-attested copy of registration certificate and PAN card. (Click here to download the format) Government, Reserve Bank of NI L Documentary evidence that the Person/ Corporation is India and Corporations covered under section 393(5) of the Act along with self- established by or under a attested copy of PAN card. (Click here to download the format) Central Act which is, under any law for the time being in force, exempt from income-tax on its income. Category of shareholder Tax deduction Exemption applicability/ Documentation requirement Rate Shareholders submitting Rate provided Lower/NIL withholding tax certificate obtained from Income Order under section 395 of the in the Order Tax authorities along with self-attested copy of PAN card. Act Note: The certificate should be valid for the TY 2026-27 and s hould cover the dividend income from the Company. Alternative Investment Fund NIL A declaration that its income is exempt under section 11 read (AIF) with Schedule V (Table: S. No. 1) of the Act and they are registered with SEBI as Category I or Category II AIF along with self-attested copy of registration documents and PAN card s hould be provided. (Click here to download the format) Shareholders whose income NIL Copy of Registration and/or Exemption certificate issued by are unconditionally exempt relevant statutory authorities and Income-Tax authorities and [Showing first 8,000 characters — download PDF for full document]