Communication sent to shareholders regarding TDS on the Final Dividend for the FY 2025-26

August 01, 2026 BSE Limited National Stock Exchange of India Limited Floor 25, P. J. Towers Exchange Plaza Dalal Street, Fort Bandra Kurla Complex, Bandra (E) Mumbai - 400 001 Mumbai - 400 051 Scrip Code: 543271 Trading Symbol: JUBLINGREA Sub.: Disclosure under Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulation, 2015 Ref: Communication to the shareholders regarding deduction of tax at source (TDS) on Final Dividend for FY 2025-26 Dear Sir/Madam, Please find attached herewith a communication sent to shareholders on August 01, 2026, regarding deduction of tax at source on the Final Dividend for FY 2025-26, if approved by the shareholders of the Company at the ensuing Annual General Meeting and the procedures to be followed by the Members for submission of relevant forms, documents, etc. in this regard. We request you to take the same on record Yours Sincerely, For Jubilant Ingrevia Limited Deepanjali Gulati Company Secretary & Compliance Officer Encl: as above Jubilant Ingrevia Limited Communication on Tax Deduction at Source on Dividend Payout JUBILANT INGREVIA LIMITED (CIN: L24299UP2019PLC122657) Regd. Office: Bhartiagram, Gajraula, District Amroha - 244 223, Uttar Pradesh, India Phone : +91-5924-267406 E-mail: investors.ingrevia@jubl.com ; Website: www.jubilantingrevia.com Sub: Jubilant Ingrevia Limited – Final Dividend Financial Year 2025-26 - Communication on Tax Deduction at Source (TDS) on Dividend Payout Ref: Folio / DP Id & Client Id No: ………………………….………………………............. Name of Shareholder : ………………………….............………………………............………………………......................................... Dear Shareholder, We hope that you and your family are doing well and are safe and healthy. We are pleased to inform that the Board of Directors of Jubilant Ingrevia Limited (‘the Company’) at its meeting held on May 26, 2026 have recommended Final dividend of ` 2.50 per equity share of face value of Re.1 (Rupee One) each for the Financial year ended March 31, 2026, subject to approval of the shareholders at the ensuing Annual General Meeting (AGM) of the Company. The Final dividend will be paid to those shareholders who hold equity shares of the Company as on closure of the record date i.e. Friday, July 24, 2026. Pursuant to the provisions of the Income-tax Act, 2025 (‘the Act’), the Company will be required to withhold taxes at the prescribed rates on the dividend paid to its shareholders. No tax will be deducted on payment of dividend to the resident individual shareholder if the total dividend, paid during Tax Year (‘TY’) 2026-27, does not exceed INR 10,000. The withholding tax rate would vary depending on the residential status, category of the shareholder and is subject to provision of requisite declarations / documents to the Company. A. RESIDENT SHAREHOLDERS: A.1 Tax deductible at source for Resident Shareholders (other than resident individual shareholders receiving dividend not exceeding INR 10,000 during the TY 2026-27) S Declaration/ documents Particular Withholding tax rate NO. required 1 Valid PAN updated with the Depository Participant in case 10% N.A. 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 2 No / Invalid PAN with the Depository Participant in case 20% N.A. shares are held in dematerialized form; or RTA in case shares are held in physical form and -no exemption sought by Shareholder 3 Availability of lower/nil tax deduction certificate issued by Rate specified in • Copy of PAN card / Income Tax Department u/s 395 of the Act Lower tax withholding • Copy of lower tax certificate obtained withholding certificate from Income Tax obtained from Income Department Tax Department. A.2 Nil Tax Deductible at Source on dividend payment to Resident Shareholders if the Shareholders submit documents mentioned in table below with the Company/ RTA Particular Declaration / documents required 1 An Individual furnishing Form 121 • Copy of PAN card (refer point iii to the Notes below) • Declaration in Form No. 121, fulfilling prescribed conditions. 2 Shareholders to whom section 393(4) • Copy of PAN card of the Act does apply such as LIC, • Self-declaration (Refer attached Annexure-1), along with adequate GIC, Business Trust (REIT, InVIT) documentary evidence (e.g., registration certificate), to the effect that etc. no tax withholding is required as per provisions of section 393(4) of the Act. 3 Shareholder covered u/s 393(5) of • Copy of PAN card the Act such as Government, RBI, • Self-declaration (Refer attached Annexure-1), along with adequate Mutual Funds specified in Seventh documentary evidence, substantiating applicability of 393(5) of the Act. Schedule of the Act, corporations established by Central Act and exempt from Income Tax. 4 Category I and II Alternative • Copy of PAN card Investment Fund (AIF) • Self-declaration (Refer attached Annexure-1) that AIF’s income is exempt under Serial Number 1 of Fifth Schedule of the Act and they are governed by SEBI regulations as applicable to Category I or Category II AIFs, along with copy of registration certificate. 5 Any other entity exempt from • Copy of PAN card withholding tax under the provisions • Self-declaration (Refer attached Annexure-1 & 2) along with adequate of section 393(6) of the Act (including documentary evidence, substantiating the nature of the entity those mentioned in Circular No. 18/2017 issued by CBDT) • Copy of the lower tax withholding certificate obtained from Income Tax Department (except those covered by Circular 18/2017) B. NON-RESIDENT SHAREHOLDERS: Tax deductible at source for non-resident shareholders. S Withholding Category Declaration / documents required No. tax rate 1 Foreign Institutional 20% (plus • Copy of PAN card (if available) Investors (FIIs) / applicable • Self-declaration (Refer attached Annexure-3). Foreign Portfolio surcharge and Investors (FPIs) cess) or tax • Copy of Tax Residency certificate issued by revenue authority of treaty rate, country of residence of shareholder for the calendar year 2026 or whichever is Tax Year 2026-27, as the case may be, covering the period from beneficial April 1, 2026 to March 31, 2027. • Self-Declaration in online Form 41 filed electronically on India Income Tax Portal* (Refer sample attached as Annexure-5). • Self-declaration by the non-resident shareholder of having no permanent establishment / Fixed base or place of business / Business Connection / Place of Effective Management/beneficial ownership, in India in accordance with the applicable DTAA (pertaining to TY 2026-27) (Refer attached Annexure 6) (Note: Application of beneficial Tax Treaty Rate shall depend upon the completeness and satisfactory review by the Company of the documents submitted by the non-resident shareholders. In case the documents are found to be incomplete, the Company reserves the right to not consider the tax rate prescribed under the tax treaty). 2 Alternative Investment 10% (plus • Copy of PAN card (if available) Fund – Category applicable • Self-declaration (Refer attached Annexure-4) along with adequate III located in surcharge and documentary evidence substantiating the nature of the entity International Financial cess) # Services Centre Jubilant Ingrevia Limited Communication on Tax Deduction at Source on Dividend Payout S Withholding Category Declaration / documents required No. tax rate 3 Other Non-resident 20% (plus To avail beneficial rate of tax treaty following tax documents would be shareholders (except applicable required: those who are tax surcharge and 1. Copy of PAN card (if available) residents of Notified cess) or tax Jurisdictional Area) treaty rate, 2. Copy of Tax Residency certificate issued by revenue authority of whichever is country of residence of shareholder for the Calendar year 2026 or beneficial Tax Year 2026-27 (covering the period from April 1, 2026 to March 31, 2027) [Showing first 8,000 characters — download PDF for full document]