Deduction of Tax at source on Dividend - Shareholders Communication

July 27, 2026 BSE Limited National Stock Exchange of India Limited Scrip Code: 544403 Symbol: ABLBL Sub.: Deduction of tax at source on dividend – Shareholders Communication Dear Sir/ Madam, This is in reference with the provisions of the Income tax Act, 2025 with respect to dividend income being taxable in the hands of the shareholders. In this regard, please find attached the communication being sent to the Company’s shareholders informing them regarding deduction of tax at source on dividend, if declared, at the 2nd Annual General Meeting and payable during FY 2026-27. This is being sent to those shareholders whose email IDs are registered with the Company /RTA/Depository participants. The communication along with annexures is also available on the website of the Company at www.ablbl.in. This is for your information and records. Thanking you, Yours Sincerely, For Aditya Birla Lifestyle Brands Limited Rameez Shaikh Company Secretary & Compliance Officer A24939 Encl.: As above Aditya Birla Lifestyle Brands Limited Corporate Office: Registered Office: Kh No. 118/110/1, Building 2, Divyashree Piramal Agastya Corporate Park, Website: www.ablbl.in Technopolis, Yemalur Main Rd, off HAL Airport Building ‘A’, 4th and 5th Floor, Unit E-mail: cs@ablbl.adityabirla.com Road, Bengaluru- 560037 No. 401, 403, 501, 502, L.B.S. Road, Tel.: +91 86529 05000 Kurla, Mumbai - 400 070 CIN: L46410MH2024PLC423195 July 24, 2026 Dear Shareholder(s), Sub.: Communication in respect of deduction of tax at source on Dividend pay-out for FY 2025-26 Trust you and your family are safe and in good health. We wish to inform you that the Board of Directors (“the Board”) of your Company at its meeting held on May 7, 2026 has recommended a dividend of Rs. 0.50 (fifty paisa) per equity share of the face value of Rs. 10/- (Rupees Ten only) each on fully paid-up equity shares and dividend of 8% on Non- Cumulative Non-Convertible Redeemable Preference Shares, for the financial year ended 2025-26, subject to approval of the shareholders at the ensuing Annual General Meeting of the Company and will be paid to the shareholders holding equity shares and preference shares of the Company as on the record date i.e. Friday, August 7, 2026. In accordance with the provisions of the Income-tax Act, 2025 (“the Act”), and the Rules framed thereunder, dividend paid or distributed by a company shall be taxable in the hands of shareholders and the Company is required to deduct tax at source (“TDS”) from dividend payable to the shareholders at the applicable rates. TDS rates that are applicable to shareholders depend upon their residential status and classification as per the provisions of the Act. The Company will therefore deduct tax at source at the time of payment of dividend, at rates based on the category of shareholders and subject to fulfilment of conditions as provided herein below: Shareholders holding physical securities are requested to note that SEBI, vide its circular dated November 03, 2021 (subsequently amended by circulars dated December 14, 2021, March 16, 2023 and November 17, 2023) mandated that the security holders, holding securities in physical form, whose folio(s) do not have PAN, Choice of Nomination, Contact Details, Mobile Number, Bank Account Details, Specimen Signature updated, shall be eligible for any payment including dividend, interest or redemption in respect of such folios, only through electronic mode with effect from April 01, 2024, upon their furnishing all the aforesaid details in entirety to Registrar and Share Transfer Agent. Details of the TDS rates applicable to different categories of shareholders and the documents required from each category are provided in Tables 1 and 2 below. Aditya Birla Lifestyle Brands Limited Corporate Office: Registered Office: Kh No. 118/110/1, Building 2, Divyashree Piramal Agastya Corporate Park, Website: www.ablbl.in Technopolis, Yemalur Main Rd, off HAL Airport Building ‘A’, 4th and 5th Floor, Unit E-mail: cs@ablbl.adityabirla.com Road, Bengaluru- 560037 No. 401, 403, 501, 502, L.B.S. Road, Tel.: +91 86529 05000 Kurla, Mumbai - 400 070 CIN: L46410MH2024PLC423195 Table 1- Resident Shareholders Category of Tax Deduction Exemption applicability/ Documentation requirement Shareholder Rate Any Resident 10% Valid PAN updated with the Depository Participant in case Shareholder shares are held in dematerialized form; or Registrar and Transfer Agent (“RTA”) in case shares are held in physical form and no exemption sought by Shareholder. 20% No / Invalid PAN with the Depository Participant in case shares are held in dematerialized form; or RTA in case shares are held in physical form and no exemption sought by Shareholder Nil No deduction of taxes in the following cases – • If Dividend income to a resident Individual shareholder during Tax Year (TY) 2026-27 does not exceed INR 10,000/-, • If the shareholder is exempted from TDS provisions through any circular or notification and provides an attested copy of the PAN along with the documentary evidence in relation to the same. Any Resident Nil Shareholders providing Form No. 121 (Refer Annexure 1) on individual fulfilment of prescribed conditions. Shareholder Note - All fields are mandatory to be filled up and Company may submitting Form at its sole discretion reject the form if it does not fulfil the No. 121 requirement of law. NIL/lower tax will be deducted on dividend payable to the following categories of resident shareholders, on submission of self-declaration (Refer Annexure 2): Insurance Nil Documentary evidence to prove that the Insurance company Companies qualify as Insurer in terms of the provisions of Section 2(7A) of the Insurance Act, 1938 along with self-attested copy of the registration certificate substantiating applicability of section 393(4) Table: Sl. No. 10) of the IT Act and PAN card Mutual Funds Nil Documentary evidence to prove that the mutual fund is registered with Securities and Exchange Board of India (‘SEBI’) and is notified under Schedule VII [Table Sr. No. 20] to Section 11 of the Act and is eligible for exemption, along with self- attested copy of the registration certificate and PAN card; Alternative Nil Self-declaration that its income is exempt under Schedule V Investment Fund [Table Sr. No. 1] to Section 11 - Schedule V [Table Sr. No. 1 and (AIF) established 6] of the Act and that they are registered as Category I or in India Category II AIF under the Securities and Exchange Board of India (Alternative Investment Fund) Regulations, 2012, made under the Securities and Exchange Board of India Act, 1992. Aditya Birla Lifestyle Brands Limited Corporate Office: Registered Office: Kh No. 118/110/1, Building 2, Divyashree Piramal Agastya Corporate Park, Website: www.ablbl.in Technopolis, Yemalur Main Rd, off HAL Airport Building ‘A’, 4th and 5th Floor, Unit E-mail: cs@ablbl.adityabirla.com Road, Bengaluru- 560037 No. 401, 403, 501, 502, L.B.S. Road, Tel.: +91 86529 05000 Kurla, Mumbai - 400 070 CIN: L46410MH2024PLC423195 Copy of self- attested registration certificate and PAN card should also be provided; National Pension Nil Self-declaration that it qualifies as NPS trust and income is System Trust & eligible for exemption under Schedule VII [Table Sr. No. 41] to other Section 11 of the Act and being regulated by the provisions of Shareholders the Indian Trusts Act, 1882 along with self-attested copy of PAN card; Corporation Nil Declaration along with self-attested copy of documentary established by or evidence supporting the exemption. under a Central Act which is, under any law for the time being in force, exempt from income-tax on its income: Recognized Nil Self-declaration that its income is eligible for exemption under Provident funds/ Schedule III [Table: S. No. 32] to section 11 of the Act along with Approved self-attested copy of PAN card and approval granted by Superannuation Commissioner of Income Tax. fund/Approved Gratuity Fund Business Trust Nil Sel [Showing first 8,000 characters — download PDF for full document]