General Updates

June 23, 2026 BSE Limited National Stock Exchange of India Limited Phiroze Jeejeebhoy Towers, Exchange Plaza, Plot no. C/1, G Block, Dalal Street, Bandra-Kurla Complex Mumbai- 400 001 Bandra (E), Mumbai - 400 051 Scrip Code: 543434 NSE Symbol: SUPRIYA Dear Sir/Madam, Subject: Email Communication to shareholders regarding dividend taxation provisions. Pursuant to provisions of the Income Tax Act, 1961, dividends paid or distributed by a company on or after April 1, 2020, is taxable in the hands of shareholders. In view thereof, please find enclosed herewith an email communication sent to the shareholders having their email ID registered with the Company/Depositories, elaborating the process to be followed in respect of the applicability of tax deduction and formalities to be complied by the shareholders to ensure appropriate deduction of tax on the dividend, as applicable. The same is being made available on the website of the Company at https://www.supriyalifescience.com/. You are requested to kindly take note of the same. Thanking you, For Supriya Lifescience Limited Prachi Sathe Company Secretary & Compliance Officer Corporate office : 207/208, Udyog Bhavan, Sonawala Road, Goregaon (East), Mumbai – 400 063. Maharashtra, India. Tel: +91 22 40332727 / 66942507 Fax : +91 22 26860011 GSTIN: 27AALCS8686A1ZX CIN: L51900MH2008PLC180452 E-mail: supriya@supriyalifescience .com Website: www.supriyalifescience.com Factory : A-5/2, Lote Parshuram Industrial Area, M.I.D.C. Tal.– Khed, Dist. – Ratnagiri, Pin :415 722, Maharashtra, India. Tel: +91 2356 272299 Fax: +91 2356 272178 E-mail: factory@supriyalifescience.com GOVT. RECOGNISED EXPORT HOUSE SUPRIYA LIFESCIENCE LIMITED Registered Office: 207/208, Udyog Bhavan, Sonawala Road, Goregaon (East), Mumbai – 400063, India. Tel: +91 22 40332727; Website: www.supriyalifescience.com ; E-mail ID: cs@supriyalifescience.com CIN: L51900MH2008PLC180452 COMMUNICATION IN RESPECT OF DEDUCTION OF TAX AT SOURCE ON DIVIDEND PAYOUT AND APPLICABLE TAX DEDUCTION (TDS) The Members, Supriya Lifescience Limited We are pleased to inform you that the Board of Directors of the Company at its Meeting held on May 27, 2026, have recommended payment of Final Dividend of Re. 1.00/- (50%) per equity share of face value of Rs. 2/- each for the Financial Year 2025-26, subject to approval of shareholders at the ensuing Annual General Meeting of the Company. In accordance with the provisions of the Income Tax Act, 2025 (‘the Act’), final dividend for the financial year 2025-26 to be paid or distributed by the Company in the financial year 2026-27, shall be taxable in the hands of shareholders. The Company will thus deduct tax at source (‘TDS’) / withhold taxes at the time of payment of dividend, at rates based on the category of shareholders and subject to fulfilment of conditions as provided here in below: The tax deduction /withholding tax rate would vary depending on the residential status of the shareholder and the documents submitted by them and accepted by the Company. Accordingly, the above-referred final dividend will be paid after deducting the tax at source / withholding tax including applicable surcharge and cess as notified from time to time under the Act. TDS rates that are applicable to shareholders depend upon their residential status and classification as per the provisions of the Act, the details of which are provided hereunder. All the shareholders are requested to ensure that their details with reference to valid Permanent Account Number, Residential status as per the Act i.e. Resident or Non-Resident as applicable, Category of their account as per the PAN, email / postal address, Bank Account details are complete / updated, as applicable, in their account maintained with Depository Participant or with MUFG Intime India Private Limited, the Company’s Registrar & Share Transfer Agent (“RTA”). 1. For Resident Shareholders:- Tax will be deducted at source (TDS) under Section 393(1) and Section 393(4) of the Act @ 10% on the amount of dividend payable, unless exempt under any of the provisions of the Act. However, in case of Individuals, TDS would not apply if the aggregate of total dividend paid to them by the Company during the tax year 2026-27 does not exceed Rs. 10,000. Tax deduction will be subject to the below requirements: Where, the Permanent Account Number (‘PAN’) 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 where tax is deductible at source under these provisions of the Act, TDS shall be applied from the dividend amount at rate of 10% except for shareholders who have not registered their valid PAN or shareholders who have not linked PAN and Aadhaar, the PAN will be considered as inoperative and higher rate of taxes will apply. Please note that the company will verify the PAN status (Pan-Aadhaar linkage status) from the Government enabled utility and will apply the rates as per the output received from the Government enabled utility. 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 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 121 (applicable to a resident individual), provided that all the prescribed eligibility conditions are met (Format of declaration forms are annexed in the below link as Annexure A). ii. Insurance companies: Documentary evidence e (PAN and registration certificate along with self-declaration in the format annexed in the below link as Annexure B) to prove that provisions of section 393(4) are not applicable to them. iii. Mutual Funds: Documentary evidence to prove that the mutual fund is a mutual fund specified under Section 11 read with Schedule VII of the Act and is covered under Section 196 of the Act. (Format of declaration form is annexed in the below link as Annexure B) iv. Alternative Investment Fund (AIF) established in India: Self- declaration that its dividend income is not chargeable under the head 'Profit and Gains of Business or Profession' and exempt under section 11 read with Schedule V (Table: SI. No. 1) of the Act and they are established as Category I or Category II AIF under the SEBI regulations. (Format of declaration form is annexed in the below link as Annexure B). v. Entities Exempt under Section 11 of the Act: In case of resident non-individual shareholders, if the income is exempt under the Act, the authorized signatory shall submit the declaration duly signed with stamp affixed for the purpose of claiming exemption from TDS (Format of declaration form is annexed in the below link as Annexure B); vi. Corporation established by or under a Central Act which is, under any law for the time being in force, exempt from income- tax on its income - Documentary evidence that the person is covered under Section 393(5) of the Act; vii. Beneficial ownership: In case of equity share(s) held in the Company as a beneficiary; and are not subject to TDS under Section 393(5) of the Act, the person shall submit self-attested copy of the documentary evidence supporting the exemption status along with self-attested copy of PAN card (Format of declaration form is annexed in the below link as Annexure B). viii. Benefit under Rule 203: In case where shares are held by intermediaries/ stock brokers and TDS is to be applied by the Company in the PAN of the beneficial shareholders then intermediaries/ stock brokers and beneficial shareholders will have to provide a declaration. (Format of declaration is annexed in the below link as Annexure D). This declaration should be shared within 4 days from the record date as may be intimated by the Company. Kindly note that no declaration shall be accepted after 4 days from the record date. It may be noted tha [Showing first 8,000 characters — download PDF for full document]