The Company has sent an email communication dated 21st July 2026 to all its members who whose email addresses are registered with the Company/Registrar and Share Transfer Agent/ Depositories ....

Sy/Bse/99 21st July, 2026 BSE Ltd. P.J. Towers, Dalal Street, Mumbai - 400 001 Scrip Code: 509470 Dear Sir/Madam, Sub : Communication to Members – Intimation on Tax Deduction on Dividend (TDS)/ withholding tax on Dividend Please find enclosed herewith an email communication which has been sent to all the Members whose email addresses are registered with the Company/ Registrar & Share Transfer Agent/ Depositories, intimating them about tax deduction at source (TDS) /withholding tax on Dividend and related matters. This communication is also available on the website of the Company at www.bomoxy.com. Kindly take the same on the record. Yours faithfully, For Bombay Oxygen Investments Limited Anshika Pal Company Secretary and Compliance Officer A78049 Encl: as above BOMBAY OXYGEN INVESTMENTS LIMITED CIN: L65100MH1960PLC011835 Registered Office: 22/B, MITTAL TOWER, 210, NARIMAN POINT, MUMBAI - 400 021 Tel: +91 - 22-6610 7503-08 E-mail: contact@bomoxy.com; Website: www.bomoxy.com Dear Shareholder, Date: 21st July, 2026 Sub: Bombay Oxygen Investments Limited - Communication on Tax Deduction on Dividend. We are pleased to inform you that the Board of Directors at their Meeting held on 27th May, 2026 have recommended a Dividend of Rs. 25/- per Equity Share of Rs.100/- each for the Financial Year ended 31st March, 2026 and the said Dividend will be payable subject to approval by the shareholders at the 65th Annual General Meeting (‘AGM’) of the Company scheduled to be held on 25th August, 2026. The dividend, as may be declared at the AGM, will be payable subject to deduction of Tax at Source (TDS) in accordance with the provisions of Income Tax Act, 2025 read with the Finance Act, 2026 (together referred to as "the Act") applicable for the financial year 2026- The Company shall deduct tax at the rates prescribed under the Act. For determining the applicable tax deduction, the Company shall rely on the shareholder information available from National Securities Depository Limited and Central Depository Services (India) Limited in respect of shares held in dematerialized form, and the particulars appearing in the Register of Members maintained by the Company's Registrar and Share Transfer Agent, MUFG Intime India Private Limited (RTA/MUFG). The relevant shareholder details as on 18th August, 2026, being the date for determining shareholders' entitlement to receive the dividend, shall be considered for this purpose. The TDS rate may vary depending on the residential status of the shareholder and the documents submitted to the Company in accordance with the provisions of the Act. The TDS for various categories of shareholders along with required documents are provided in Table below: Table 1: Resident Shareholders Tax shall be deducted at source on dividend in accordance with the provisions of the Income-tax Act, 2025, except where the shareholder is exempt under the applicable provisions of the Act. In the case of resident individual shareholders, no tax shall be deducted at source if the aggregate dividend distributed/paid by the Company during the financial year does not exceed ₹10,000. Where the dividend payable exceeds Rs. 10,000/- for FY 2026-27, please refer to the table below for the details of applicable TDS: Category of Tax Exemption applicability/ Documentation shareholder Deduction requirement Rate Resident shareholder 10% Demat Holding - Update the PAN, and the with PAN residential status as per the provisions of the Act if not already done, with the respective depository participant. Physical Holding - Update the PAN and the residential status as per the provisions of the Act if not already done, with the Company's Registrar and Transfer Agents – MUFG Intime India Private Limited. Nil The shareholder provides valid Form No. 121 (applicable to resident individual, provided that all the required eligibility conditions are met. A declaration under section 393(6) of the Income Tax Act, 2025 read with Rule 211 of the Income-tax Rules, 2026 shall be furnished in Form No. 121 either electronically after due verification through an electronic process or in paper form. Please note that all fields are mandatory to be filled up and the Company may at its sole discretion reject the form, if it does not fulfil the prescribed requirement under the Act. The template of Form No. 121 is enclosed herewith. Resident shareholder 20% without PAN/Invalid - Order under Section Rate provided Lower/NIL withholding tax certificate obtained 395(1) of the Act in the Order from Income Tax authorities. NIL Declaration that it has full beneficial interest Insurance Companies with respect to the shares owned by it along (e.g. LIC, GIC) with PAN Category I and II NIL A declaration that the AIFs are registered under Alternative Investment SEBI as per SEBI Regulations. Fund Persons covered under NIL Self-attested copy of Certificate of registration Section 393 of the Act issued by the appropriate authority along with (e.g. Mutual Funds, PAN, documentary evidence that the person is Govt.) eligible for exemption as per Schedule VII of the Income- tax Act, 2025. Table 2: Non-resident Shareholders Any non-resident 20% (plus Non-resident shareholders may opt for shareholder including applicable tax rate under Double Taxation Foreign Institutional surcharge and Avoidance Agreement ("Tax Investors, Foreign cess) or Tax Treaty Treaty/DTAA"). The Tax Treaty rate shall Portfolio Investors rate (whichever is be applied for tax deduction at source on (FII, FPI) lower) submission of following documents to the company:  Self-Attested true copy of the PAN, if allotted by the Indian authorities and/or Self-attested copy of Tax Residency Certificate (TRC) valid as on the record date obtained from the tax authorities of the country of which the shareholder is resident. In case, the TRC is furnished in a language other than English, the said TRC would have to be translated from such other language to English language and thereafter, duly notarized and apostilled copy of the TRC would have to be provided;  Self-declaration to be provided under 217 of the Income Tax Rules, 2026;  Self-declaration in Form 41 electronically filed on income tax portal;  Self-declaration confirming not having a Permanent Establishment in India and eligibility to Tax Treaty benefit (format attached herewith);  In case of FPI/FII, copy of SEBI Registration certificate. TDS shall be recovered at 20% (plus applicable surcharge and cess) if any of the above mentioned documents are not provided. Submitting Order Rate provided in the Lower/NIL withholding tax certificate under section 395 of Order obtained from Income Tax authorities. the Act Application of beneficial DTAA rate shall depend upon the completeness and satisfactory review by the Company, of the documents submitted by non-resident shareholders and meeting requirement of the Act read with applicable DTAA. In absence of the same, the Company will not be obligated to apply the beneficial DTAA rate at the time of tax deduction on dividend. Note: For resident individuals as per Section 262(6) of the Act read with Rule 162 of the Income Tax Rules, 2026, currently, PAN is mandatorily required to be linked with Aadhaar. If PAN is not linked with Aadhaar, such PAN will be deemed inoperative and tax at source will be required to be deducted at higher rates under section 397(2) of the Act. If you have not registered your valid PAN details with the Depository Participant/ with the Company against your demat account/ registered folio respectively, recording of the valid PAN is mandatory. In absence of valid PAN, tax will be deducted at a higher rate of 20% as per Section 397(2) of the Act. You are requested to register your valid PAN details with the Depository Participant/ with the Company against your demat account/ registered folio respectively on or before Tuesday, 18th August, 2026. You may furnish the duly completed applicable Form (copies enclosed), authorizing the c [Showing first 8,000 characters — download PDF for full document]