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HeidelbergCement India Limited CIN: L26942HR1958FLC042301 Registered Office 2nd Floor, Block B, DLF Cyber Greens, DLF Cyber City, Phase-III, Gurugram, Haryana 122002, India Phone +91-124-4503700 Fax +91-124-4147698 Website: www.mycemco.com HCIL: SECTL:SE:2026-27 29 June 2026 BSE Ltd. National Stock Exchange of India Ltd Listing Department Listing Department, Phiroze Jeejeebhoy Towers Exchange Plaza, C/1, Block G, Dalal Street, Fort, Bandra Kurla Complex, Bandra (E) Mumbai - 400001 Mumbai - 400 051 Scrip Code:500292 Trading Symbol: HEIDELBERG Dear Sir/Madam, Sub: Notice-Special Window for Re-lodgement of Transfer Requests of Physical Shares Dear Sir/Ma’am, In terms of Regulation 30 read with Schedule III and other applicable provisions of the SEBI (Listing Obligations and Disclosures Requirements) Regulations, 2015 (“SEBI (LODR) Regulations, 2015”), we are enclosing herewith the post on the social media i.e. Newspaper Notice published in the “Business Standards” on 29 June, 2026, regarding special window for re-lodgement of Transfer Requests of Physical Shares. The same is also available on the website of the Company at www.mycemco.com Thanking you, Yours faithfully, For HeidelbergCement India Ltd. Ravi Arora Vice President- Corporate Affairs & Company Secretary Encl.: a.a. TAXFILINGGUIDEFORFREELANCERSANDPROFESSIONALS Developer free to form Avoid presumptive taxation building-wise societies if actual expenses are high complaintwasnotmaintainable.TheB WingSocietyquestionedthe Choosebetweenoldandnewtaxregimescarefullysincefreeswitchingisnotallowedeveryyr maintainabilityofthecomplaintonthe groundthattherewasnoconsumer- serviceproviderrelationship.The sanjeevsinha How to fix mismatches booksifgrossreceiptsexceed~1.5lakhin developercontestedthecomplaint, anyofthethreeprecedingfinancialyears. contendingthattwoseparatesocieties Alargenumberoffreelancers,creators, nMatchTDSdeductedwithtaxcredit “Forotherbusinessesandnon-spec- wereformedbecausethemajorityofthe consultants,app-baseddriversandde- inForm26ASbeforefiling ifiedprofessions,booksofaccountmust membersdidnotwantasinglesocietyfor livery partners working in the gig bemaintainedifincomeexceeds~1.2 CONSUMERPROTECTION nReportAIS/TISerrorsorduplicate thetwobuildings.Thedeveloperalso economyworkoutsidetheemployer- lakhortotalsales,turnoverorgrossre- incomeentriesthroughtheI-Tportal contendedthatthecomplaintwastime- employeeframework.Whilethisform ceipts exceed ~10 lakh in any of the jehangirbgai barredasthecomplainanthadfileditnine ofemploymentbringsgreaterflexibility nFollowupwithclientsorplatforms threeprecedingfinancialyears,orare yearsaftertheAWingflatholdershad andmultipleincomestreams,italso tocorrectmismatchesearly likelytoexceedtheselimitsinthecase LandownerRajKalamadirentrusted beenputinpossession. entailsdistinctresponsibilitiesatthe nDisclosethecorrectincomeinthe ofanewlyestablishedbusinessorpro- RamniklalKanjiVera,adeveloper,with TheNationalCommissionobserved timeoffilingtaxreturns. ITRbasedonactualearnings fession. For individuals and Hindu redevelopingapropertyatParelin thatSection7AoftheMaharashtra undivided families (HUFs), these nKeepsupportingdocumentsready Mumbaibydemolishingtheoldbuilding OwnershipFlatsAct(MOFA)permitsa Classifyincomecorrectly thresholdsareenhancedto~2.5lakhfor forfuturetaxqueries andconstructingoneormorenew buildertoraiseadditionalconstruction, TheIncome-tax(I-T)Actdoesnotuse incomeand~25lakhforturnoveror buildingsontheplot.Thelandownergave subjecttothedeveloperhavingmadetrue theterms‘freelancer’or‘gigworker’.Tax grossreceipts,”saysChandna. theredevelopmentrightsthroughan andfulldisclosuretotheflatpurchasers, treatmentdependsontheactivityand Ataxauditisgenerallyrequiredfor agreementexecutedinOctober2003anda asheldbytheSupremeCourtinJayantilal manner of earning income. Regular, throughdigitalmodes,subjecttoaturn- Assesstaxregimechoicecarefully businesses with turnover above ~1 supplementaryagreementexecutedin InvestmentsvsMadhuviharCHS.The skill-based work with financial risk overlimitof~2crore,”saysJain. Individuals with business or profes- crore,or~10croreifcashtransactions August2004. Commissionnotedthatthedeveloperhad usually counts as business or profes- Thisroutereducesthecompliance sionalincomecannotswitchbetween staywithinprescribedlimits,andfor ThedeveloperconstructedShiromani obtainedthespecificinformedconsentof sionalincome.“Incontrast,incomefrom burden.Taxpayersneednotmaintain theoldandnewtaxregimeseveryyear, professionalswithgrossreceiptsabove AWing,comprising47flats,andhanded theflatpurchasersfortheutilisationofFSI othersourcesisaresidualcategorythat detailedbooksofaccountorundergoa unlikesalariedtaxpayers. ~50lakh.Theserulesmayalsoapply overpossessionin2007.He (floorspaceindex)andheld appliesonlywhenareceiptcannotbe taxaudit. “Onceataxpayeroptsoutofthede- whenataxpayerexitspresumptivetax- laterconstructedanother thatitwasnotproperto taxedunderanyotherheadofincome.It faultnewtaxregimeandchoosesthe ationbydeclaringincomebelowthe thenational building,calledShiromani questiontheadditional istypicallymeantforoccasional,passive, ClaimeligibleexpensesunderITR-3 oldtaxregime,theygetonlyoneop- prescribedratewhiletotalincomeex- commissionnoted BWing,with27flats,and constructionputupafter orisolatedreceipts,”saysShubhamJain, Freelancers declaring actual profits portunitytoswitchbacktothenewre- ceedsthebasicexemptionlimit. handedoverpossession thatflatpurchasers approvalhadbeen director,SVASBusinessAdvisors. under ITR-3 can claim expenses in- gime. After re-entering the new tax in2010. hadgiveninformed obtained.TheCommission curredwhollyandexclusivelyforbusi- regime,theygenerallycannotoptfor Keepdocumentshandybeforefiling Whileformingthe consentforfsi alsoobservedthatthere ITR-3orITR-4? ness purposes. “These may include the old regime again in subsequent Multiple clients and platforms make society,23flatpurchasers utilisation,sothey wasnoembargoonthe Taxpayersoptingforpresumptivetax- officeorhome-officerent,internetand years,”saysAgarwala. properdocumentationcriticalforfree- votedinfavourofasingle couldnotquestion formationoftwoseparate ationshoulduseITR-4(Sugam),where mobile bills, software subscriptions, Freelancers and professionals lancersandgigworkers.“Keydocuments society,threewereneutral, theadditional societiesforthetwowings. afixedpercentageofturnoverorgross depreciation on laptops and other shouldassessthelong-termtaximpact tokeepreadyincludeclientcontracts, andtheremaining48 constructionlater TheCommissionobserved receiptsbecomestaxableincome.ITR- workequipment,professionaltraining beforechoosingtheoldtaxregime. paymentreceipts,expenserecordsfor optedfortwoseparate thatthecomplainanthad 4isunavailableifgrossreceiptsexceed andmemberships,travelandlodging rent,internet,softwaresubscriptionsand societies.Thebuilder producednoevidencein ~50lakh,orifthetaxpayerhascapital for client-related work, fees paid to Whentoskippresumptivetax travel,aswellasreconciledcopiesofForm accordinglyformedtwosocieties.Whenit respectoftheotherallegations,suchas gainsorincomefrommorethanone consultantsoraccountants,andmar- Presumptivetaxationmaynotalways 26AS,theAnnualInformationStatement cametotheexecutionofconveyance,the lettingouttheterraceandconvertingopen houseproperty. keting or website maintenance ex- betax-efficientforeligiblesmallbusi- (AIS), and the Taxpayer Information AWingmembersdidnotcooperate. spacesintooffices. “ITR-3isforindividualswithbusi- penses,”saysNeerajAgarwala,senior nessesandprofessionals. Summary(TIS)toensureallincomeand Instead,ShiromaniAWingCooperative Accordingly,theBenchcomprising nessorprofessionalincomewhoarenot partner,Nangia&Co. “Freelancersmaybenefitfromopt- taxcreditshavebeencorrectlyreported,” HousingSociety(CHS),thecomplainant, JusticeRamSuratRamMauryaand usingthepresumptivetaxationscheme. Thesedeductionscanreducetax- ingforthenormaltaxationregimeif saysDeepashreeShetty,partner,global approachedtheNationalConsumer BharatkumarPandyadirectedthe [Showing first 8,000 characters — download PDF for full document]