Updates

ADITYA BIRLA REAL ESTATE SH/XII/044/2026-27 29th June, 2026 Corporate Relationship Department Listing Department BSE Limited National Stock Exchange of India 01 st Floor, Phiroze Jeejeebhoy Towers Limited Dalal Street, Fort, Exchange Plaza, 05th floor, Mumbai-400 001 Bandra-Kurla Complex Scrip Code: 500040 Bandra (East), Mumbai-400 051. Scrip Code: ABREL Dear Sir/ Madam, Sub: Communication to the Shareholders of Aditya Birla Real Estate Limited ('the Company') regarding the 'Deduction of tax at source on dividend payment' In accordance with the provisions of the Income-Tax Act, 2025 ('the Act'), the dividend to be paid or distributed by the Company is taxable in the hands of the shareholders. The Company is therefore required to deduct tax at source ("TDS") at the time of payment of dividend to shareholders at the applicable rates. In this connection, please find attached herewith an e-mail Communication which is being sent to all the Shareholders of the Company whose email IDs are registered with the Company /Registrar and Share Transfer Agent/Depositories explaining the applicability of tax deduction and process to be followed by the eligible shareholders to ensure appropriate deduction of tax on the dividend, if declared and payable during FY2026-27. This communication is also being made available on the website of the Company at www.adityabirlarealestate.com. This disclosure is being made in compliance with Regulation 30 of the SEBI (Listing Regulations and Disclosure Requirements) Regulations, 2015. This for your information and record. Thanking you, Yours truly, For ADITYA BIRLA REAL ESTATE LIMITED (Formerly Century Textiles and Industries Limited) ATUL K. KEDIA Jt. President (Legal) & Company Secretary Encl: As above Aditya Birla Real Estate Limited (Formerly known as Century Textiles and Industries Limited) Regd. Office: Century Bhavan, Dr. Annie Besant Road, Worli, Mumbai -400 030, India. T: +91 22 2495 7000 I F: +91 22 2430 9491, +91 22 2436 1980 E: abrel.info@adityabirla.com I W: www.adityabirlarealestate.com Corporate ID No.: L17120MH1897PLC000163 ADITYA BIRLA REAL ESTATE LIMITED (Formerly Century Textiles and Industries Limited) Registered Office: Century Bhavan, Dr. Annie Besant Road, Worli, Mumbai - 400 030. Phone: +91-22-24957000; Fax: +91-22-24309491, +91-22-24361980 Website: www.adityabirlarealestate.com; Email: ctil.secretary@adityabirla.com CIN: L17120MH1897PLC000163 Date: 29th June, 2026 Dear Shareholder, Subject: Communication to Shareholders - Deduction of tax at source on 171st Dividend Payout We are pleased to inform you that the Board of Directors at their Meeting held on 06th May, 2026, has recommended a Final Dividend of Rs. 2.50/- (Rupees Two and Paise Fifty Only) per equity share having face value of Rs. 10/- each i.e. 25% for the Financial Year ended 31st March, 2026 for approval of the Shareholders at the ensuing 129th Annual General Meeting (AGM) of the Company to be held on Monday, 27th July, 2026. The dividend will be paid through electronic mode only after approval at the AGM to the Shareholders holding equity shares of the Company, either in electronic or in physical form as on the record/book closure date i.e. Tuesday, 14th July, 2026, for determining eligibility of Shareholders to receive dividend. As you may be aware, in terms of the provisions of the Income-tax Act, 2025, ("the Act") the dividend paid or distributed by a Company is taxable in the hands of the Shareholders. The Company shall therefore be required to deduct tax at source (‘TDS’) at the time of payment of dividend to Shareholders at the applicable rates. Tax rates that are applicable to Shareholders depend upon their residential status and classification as per the provisions of the Act. All Shareholders are requested to update the residential status and category in their respective Demat accounts, if the shares are in demat form or with the Company’s Registrar & Transfer Agent (‘RTA’), MUFG Intime India Private Limited (formerly Link Intime India Private Limited) if the shares are held in physical form. This communication summarizes the applicable TDS provisions as per the Act for Resident and Non- Resident shareholder categories. A. For Resident Shareholders: Tax will be deducted at source ("TDS") under Section 393(1) of the Act @ 10% on the amount of dividend payable unless exempt under any of the provisions of the Act. However, in the case of individuals, TDS would not apply if the aggregate of total dividend paid to them by the Company during FY 2026-27 does not exceed Rs. 10,000 (Rupees Ten Thousand Only). Tax deduction will be subject to the below requirements: Where, the Permanent Account Number (‘PAN’) is available and such PAN is valid / operative as per the provisions of the Act: In accordance with Section 393(1) of the Act, for resident Shareholders TDS shall be applied from the dividend amount at rate of 10% except for Shareholders who have not registered their valid PAN (where tax will be deductible at a higher rate as per the provisions of Section 397(2) of the Act). As per Section 262 of the Act, 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 to 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 if tax is deducted based on the status on the said online functionality of Income Tax department. The above TDS will be applied by the Company unless exempt under the provisions of the Act and subject to furnishing of the following self-certified documents: i. Form No. 121 in the case of eligible Resident Individual Shareholders: No TDS shall be applied in the case of a resident individual shareholder if the shareholder provides duly signed Form No. 121 (applicable to a resident individual), provided that all the prescribed eligibility conditions are met. (Format of declaration forms are annexed as Annexure 1). ii. Insurance companies: Documentary evidence i.e. declaration (in the format annexed as Annexure 2) that the provisions of Section 393(4) of the Act are applicable, along with self-attested copy of registration certificate and PAN. iii. Mutual Funds: Documentary evidence to prove that the mutual fund is a mutual fund specified under Schedule VII of Section 11 of the Act along with self-attested copy of registration certificate/document and PAN. (Format of declaration form is annexed as Annexure 2). iv. Alternative Investment Fund (AIF) established in India: Self-declaration that its dividend income is exempt under Schedule V of Section 11 of the Act, and they are established as Category I or Category II AIF under the Securities and Exchange Board of India (Alternative Investment Fund) Regulations, 2012 as amended. (Format of declaration form is annexed as Annexure 2). Copy of self-attested registration documents and PAN card should also be provided. v. New Pension System Trust: Declaration (refer format as Annexure 2) along with self-attested copy of documentary evidence supporting the exemption under Schedule VII (41) to Section 11 of the Act and self-attested copy of PAN card; vi. Recognized provident fund / Approved superannuation fund / Approved gratuity fund: Self- declaration that its income is eligible for exemption under Schedule III [Table: S. No. 32] and VII [Table: S. Nos. 22,23,24] to section 11 of the Act along with self-attested copy of PAN card and approval granted by Commissioner of Income Tax; vii. Dividend payable to Government, Reserve Bank or certain corporations: No TDS is required to be deducted as per Section 393(5) of the Act. vii. Other shareholders: Declaration (refer format Annexure 2) along with self-attested copy of documentary evidence support [Showing first 8,000 characters — download PDF for full document]