Updates

3M India Limited 5th Floor Marksquare, 61, St Marks Road, Bengaluru 560001, India Tel: +91 80 22231414 www.3M.com/in July 21, 2026 Corporate Relationship Department BSE Limited 1st Floor, New Trading Ring, Rotunda Building P.J. Towers, Dalal Street, Fort Mumbai - 400 001 Scrip Code - 523395 The Secretary National Stock Exchange of India Limited Exchange Plaza, Bandra – Kurla Complex Bandra (E), Mumbai – 400 051 Scrip Code – 3MINDIA Dear Sir, Sub: Communication to Shareholders - Intimation on Tax Deduction on Dividend. Pursuant to the amendments introduced in the Income-tax Act, 2025 ('the Act') vide Finance Act, 2026, w.e.f. 1st April, 2026, the Company will be required to withhold taxes at the prescribed rates on the dividend paid to its shareholders. In this regard, please find enclosed herewith an email communication which has been sent to all the shareholders having their email ID’s 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, if declared and payable by the Company. The same is being made available on the website of the Company at https://www.3mindia.in/3M/en_IN/company-in/about-3m/financial-facts-local/ Please take the above on record. Thanking you Yours faithfully For 3M India Limited Pratap Rudra Bhuvanagiri Company Secretary & Compliance Officer Regd Office: Plot No 48-51, Electronics City, Bengaluru 560100 CIN No: L31300KA1987PLC013543 Email: investorhelpdesk.in@mmm.com 3M INDIA LIMITED CIN: L31300KA1987PLC013543 Registered Office: Plot Nos. 48-51, Electronic City, Hosur Road, Bengaluru 560100, Corporate Office: 5th Floor, Marksquare, 61, St Marks Road, Bengaluru 560001. Phone: 080-22231414, Email id: investorhelpdesk.in@mmm.com, Website: www.3m.com/in July 21, 2026 Ref: Folio / DP Id & Client Id No: Name of the Shareholder: Dear Shareholder, Addendum to Communication on Tax Deduction at Source (TDS) on Dividend. This is in reference to our email dated July 20, 2026 regarding Tax Deduction at Source (TDS) on Dividend. The dividend, subject to shareholders' approval at the 39th Annual General Meeting scheduled to be held on August 26, 2026, will be payable to shareholders whose names appear in the records of the Company as on Friday, July 17, 2026 (Record Date), being the record date duly communicated to the stock exchanges. Please note that the reference to July 18, 2026 in the aforesaid email was inadvertent and resulted from a typographical error. The correct Record Date is July 17, 2026. With best regards, For 3M India Limited Sd/- Pratap Rudra Bhuvanagiri Company Secretary and Compliance Officer This is a system generated Email. Please do not reply to this Email. 3M INDIA LIMITED CIN: L31300KA1987PLC013543 Registered Office: Plot Nos. 48-51, Electronic City, Hosur Road, Bengaluru 560100, Corporate Office: 5th Floor, Marksquare, 61, St Marks Road, Bengaluru 560001. Phone: 080-22231414, Email id: investorhelpdesk.in@mmm.com, Website: www.3m.com/in July 20, 2026 Ref: Folio / DP Id & Client Id No: Name of the Shareholder: Sub: Communication on Tax Deduction at Source (TDS) on Dividend. Dear Shareholder, We hope this E-mail finds you safe and in good health. We are pleased to inform you that the Board of Directors at their meeting held on May 22, 2026 have recommended payment of a Final Dividend of Rs. 160/- and a Special Dividend of Rs. 346/- per equity share of Rs. 10/- each for the Financial Year 2025-26. The said Dividend will be paid to the shareholders holding shares as on Friday, July 18, 2026 (‘record date’) and is subject to approval of shareholders at the ensuing 39th Annual General Meeting (‘AGM’) scheduled to be held on Wednesday, August 26, 2026. The said Dividends, if declared, by the shareholders at the ensuing Annual General Meeting will be paid/dispatched within 30 days after the Annual General Meeting. Pursuant to the amendments introduced in the Income-tax Act, 2025('the Act') vide Finance Act, 2026, w.e.f. 1st April, 2026, the Company will be required to withhold taxes at the prescribed rates on the dividend paid to its shareholders. However, no tax will be deducted on payment of dividend to the resident individual shareholder if the total dividend, paid during the Tax Year (‘TY’) 2026-27, does not exceed ₹ 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 ₹ 10,000 during the TY 2026-27) Withholding SN. Particulars Declaration / documents required tax rate 1 Valid PAN updated with Depository 10% If you wish to claim nil/lower tax, Participant (DP) in case shares are held in please refer instruction below at A.2 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/Inoperative PAN /PAN is 20% If you wish to claim nil/lower tax, not linked to Aadhaar with DP in case please refer instruction below at A.2 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 Rate specified • Copy of PAN card certificate issued by the Income Tax (IT) in lower tax • Copy of lower tax withholding Department u/s 395(1) of the Act. withholding certificate obtained from IT certificate Department obtained from IT Department A.2 Nil or lower Tax Deductible at Source on dividend payment to Resident Shareholders if the Shareholders submit documents mentioned in table below with the Company/ RTA SN Particulars Declaration/documents required 1 An Individual furnishing Form 121 • Copy of PAN card • Declaration in Form No. 121 (also fulfilling prescribed conditions. Please note that all fields are mandatory. Incomplete or inaccurate form will not be considered. 2 Shareholders to whom section 393(4) of the • Copy of PAN card Act applies such as LIC, GIC, Business Trust • Self-declaration in Annexure-1, along (REIT, InVIT) etc. with adequate documentary evidence (e.g., registration certificate), to the effect that the no tax withholding is required as per provisions of section 393(4) of the Act. 3 Shareholder covered u/s 11 of the Act such as • Copy of PAN card Government, RBI, Mutual Funds specified u/s • Self-declaration in Annexure-1, along Schedule VII (Table: Sl. No. 20 or 21) read with with adequate documentary evidence, section 11, corporations established by Central substantiating applicability of 196 of the Act and exempt from Income Tax. Act. 4 Category I and II Alternative Investment Fund • Copy of PAN card (AIF) • Self-declaration in Annexure-1, that AIF's income is exempt under Schedule V (Table: Sl. No. 1) read with section 11 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 withholding tax • Copy of PAN card under the provisions of section 395(6) of the • Self-declaration in Annexure-1, along Act (including those mentioned in Circular No. with adequate documentary evidence, 18/2017 issued by CBDT) substantiating the nature of the entity. • Copy of the lower tax withholding certificate obtained from IT Department (except those covered by Circular 18/2017*) *Circular is valid and effective as on the date in accordance with provision of section 536(2)(j) of Income-tax Act, 2025 B. NON-RESIDENT SHAREHOLDERS: Tax deductible at source for non-resident shareholders. Withholding SN. Particulars Declaration / documents required tax rate 1 Foreign Institutional Investors (FIIs)/ 20% (plus • Copy of PAN card (if available) For [Showing first 8,000 characters — download PDF for full document]