Communication to the shareholders of the Company regarding deduction of tax at source on dividend payment.

30th July 2026 Listing Department Listing Department BSE Limited The National Stock Exchange of India Ltd. 25th Floor, Phiroze Jeejeebhoy Towers, Exchange Plaza, 5th Floor, Plot No. C/1, Dalal Street, G Block, Bandra-Kurla Complex, Fort Mumbai- 400001 Bandra (East), Mumbai - 400051 Scrip Code: 500280 Symbol: CENTENKA Dear Sir/Madam, Sub: Communication sent to the Shareholders of Century Enka Limited regarding the ‘Deduction of tax at source on dividend payment' As per the provisions of the Income Tax Act, 2025, dividends paid or distributed by a company on or after April 01, 2020, are taxable in the hands of the shareholders. Accordingly, the Company is required to deduct tax at source (“TDS”) at the time of payment of dividend to shareholders, at the applicable rates. To enable the Company to determine the appropriate rate of TDS/withholding tax, shareholders are requested to submit the necessary details and documents, as specified in the said communication, on or before 13th August 2026. In this regard, the communication has been sent to shareholders whose email IDs are registered with the Company/Registrar and Share Transfer Agent or with the Depositories. This communication is also available on the Company’s website and has been filed with the stock exchanges as part of this intimation. This is for your information and record. Thanking You, Yours faithfully, For Century Enka Limited (Rahul Dubey) VP – Legal & Company Secretary FCS 8145 Century Enka Ltd. Factory & Regd. Office: Plot No. 72 & 72-A, M.I.D.C., Bhosari, Pune - 411026. T: +91 20 66127 304 | F: +91 20 2712 0113 E: cel.investor@adityabirla.com | W: www.centuryenka.com Corporate ID No. (CIN): L24304PN1965PLC139075 Century Enka Limited Corporate ID No. (CIN): L24304PN1965PLC139075 Registered Office: Plot No. 72 & 72-A, M.I.D.C., Bhosari, Pune - 411026. Tel No.: +91 20 66127 304 E-mail: cel.investor@adityabirla.com; Website: www.centuryenka.com Date: 29th July, 2026 Subject: Deduction of Tax at Source on Dividend Dear Shareholder, We are pleased to inform you that the Board of Directors of your Company at its meeting held on 21st May, 2026, recommended a dividend at the rate of 110% (Rs.11/- per equity share of face value of Rs.10/- each) for the financial year ended 31st March 2026. The dividend, as recommended by the Board, if declared at the ensuing Annual General Meeting scheduled to be held on 20th August, 2026, will be paid to eligible shareholders on or after 24th August, 2026. As you are aware, as per the Income-tax Act, 2025, ("Act"), dividend paid or distributed by a company shall be taxable in the hands of the shareholders. The Company shall therefore be required to deduct tax at source at the time of making the payment of the dividend, if approved, at the Annual General Meeting (AGM) of the Company. To enable us to determine appropriate Tax deduction at source (TDS)/ Withhold Tax, please note the following: PART 1: UPDATION OF MANDATORY INFORMATION BY ALL THE SHAREHOLDERS All Shareholders are requested to ensure that the following details are updated, as applicable, through their Depository Participant (if shares are held in Dematerialized Form) or with Registrar and Transfer Agent (RTA) in the Register of Members (if shares are held in Physical Form), on or before 13th August, 2026: 1. Residential status as per the Act i.e., Resident or Non-Resident for FY 2026-27 2. Valid Permanent Account Number (PAN) (Linked with Aadhaar in case of Individual) 3. In case of individual shareholders, Aadhaar number (in addition to PAN) 4. Category of shareholders: • Mutual Fund • Insurance Company • Alternate Investment Fund (AIF) Category I and II • AIF Category III: Located in any International Financial Services Centre (IFSC) of which all the units are held by non-residents other than unit held by a sponsor or manager. • AIF Category III: Others • Government (Central/State) • Foreign Portfolio Investor (FPI) /Foreign Institutional Investor (FII): Foreign Company • FPI/FII: Others (being Individual, Firm, Trust, AJP, etc.) • Individual • Hindu Undivided Family (HUF) • Firm • Limited Liability Partnership (LLP) • Association of Persons (AOP), Body of individuals (BOI) or Artificial Juridical Person (AJP) • Trust • Domestic company • Foreign company 5. Email ID 6. Address 7. Contact number Please note that for the purpose of complying with the applicable TDS provisions, the Company will rely on the above-mentioned details as available on record date in the Register of Members. PART 2: TDS PROVISIONS AND DOCUMENTS REQUIRED FOR RESPECTIVE CATEGORY OF SHAREHOLDERS 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 (old form no. 15G & 15H): 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 [T [Showing first 8,000 characters — download PDF for full document]