General Updates

Ref. No. AL/SECT/2026-27/38 6th July, 2026 BSE Limited National Stock Exchange of India Limited Listing Dept./ Dept. of Corporate Services Listing Dept., Exchange Plaza, 5th Floor Phiroze Jeejeebhoy Towers Plot No. C/1, G. Block Dalal Street Bandra - Kurla Complex Mumbai - 400001 Bandra (E) Mumbai - 400051 Security Code : 500101 Symbol : ARVIND Security ID : ARVIND Dear Sir/Madam, Subject: Communication to Shareholders ‐ Intimation on Tax Deduction on Dividend Pursuant to the provisions of the Income-tax Act, 1961 (the “IT Act”), dividend income is subject to tax in the hands of the shareholders. To facilitate compliance with the applicable tax requirements, the Company has circulated an e-mail communication to all shareholders whose e-mail IDs are registered with the Registrar and Share Transfer Agent (“RTA”)/Depositories. The communication outlines the tax deduction framework applicable to dividend payments and the documents/information required from shareholders for claiming the appropriate tax treatment in respect of dividend declared and paid during the Financial Year 2025-26. The communication sent to the Shareholders is also enclosed herewith. You are requested to take the same on your record. Thanking you, Yours faithfully, For, Arvind Limited Pritesh Shah Company Secretary Encl.: as above Arvind Limited CIN: L17119GJ1931PLC000093 Registered Office: Naroda Road, Ahmedabad – 382345, Gujarat, India Phone No.: 079 – 68268000 Email ID: investor@arvind.in; Website: https://www.arvind.com/ Date: 1st July, 2026 Dear Shareholder, Subject: Arvind Limited - Communication on Tax Deduction at Source (TDS) on Dividend payout We are pleased to inform you that the Board of Directors (“Board”) of Arvind Limited (‘the Company’) at their meeting held on 15th May, 2026 have recommended payment of final dividend of Rs. 4.50/- per equity share for the Financial Year ended on 31st March, 2026, subject to approval by shareholders at ensuing Annual General Meeting (“AGM”). As you are aware, the Company is required to withhold taxes at the prescribed rates on the dividend paid to its shareholders in accordance with Income-tax Act, 2025(‘the Act’) effective from 01st April 2026. The withholding tax rate varies depending on the residential status of the shareholder and the documents submitted by them and accepted by the Company. The Company shall, therefore, be required to deduct tax at source at the time of making the payment of the dividend, if approved by the Shareholders at the forthcoming AGM. 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 TY 2026-27) S Particular Withholding Declaration / No. tax rate documents required 1 Valid PAN updated with the Depository 10% N.A. Participant in case 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 20% N.A. Participant in case 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  Copy of certificate issued by Income Tax specified in PAN card Department u/s 395(1) of the Act Lower tax  Copy of withholding lower tax certificate withholding obtained certificate from obtained from Income Tax Income Tax Department 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 S Particular Declaration / documents required 1 An Individual having dividend  Copy of PAN card (refer point iii to the income more than Rs 10,000 Notes below) and furnishing Form 121  Declaration in Form No. 121, fulfilling prescribed conditions. 2 Shareholders to whom section  Copy of PAN card 393(1) of the Act does not apply,  Self-declaration (Please download such as LIC, GIC, Business Trust the Link given as Annexure-1, at the end (REIT, InVIT) etc. of this communication), along with adequate documentary evidence (e.g., registration certificate), to the effect that the no tax withholding is required as per provisions of section 393(1) of the Act. 3 Shareholder covered u/s 393(5)  Copy of PAN card of the Act such as Government,  Self-declaration (Please download the RBI, Mutual Funds specified Link given as Annexure-1, at the end of under Schedule VII to Section 11 this communication), along with of the Act, corporations adequate documentary evidence, established by Central Act and substantiating applicability of 393(5) of exempt from Income Tax. the Act. 4 Category I and II Alternative  Copy of PAN card Investment Fund (AIF)  Self-declaration (Please download the Link given as Annexure-1, at the end of this communication) that AIF’s income is exempt under Schedule V to 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  Copy of PAN card withholding tax under the  Self-declaration (Please download the provisions of section 393(6) of the Link given as Annexure-1 & 2, at the end Act of this communication) along with adequate documentary evidence, substantiating the nature of the entity  Copy of the lower tax withholding certificate obtained from Income Tax Department B. NON-RESIDENT SHAREHOLDERS: Tax deductible at source for non-resident shareholders. S Category Withholding Declaration / documents required No. tax rate 1 Foreign 20% (plus  Copy of PAN card (if available) Institutional applicable  Self-declaration (Please download the Link Investors surcharge given as Annexure-3, at the end of this (FIIs) / and cess) or communication). Foreign tax treaty  Copy of Tax Residency certificate issued by Portfolio rate revenue authority of country of residence of Investors whichever is shareholder for the Tax Year 2026-27 (covering (FPIs) beneficial the period from April 1, 2026 to March 31, 2027)  Shareholders needs to mandatorily provide digital Form 41 covering the period from April 1, 2026 to March 31, 2027 (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 10% (plus  Copy of PAN card (if available) Investment applicable  Self-declaration (Please download the Link Fund – surcharge given as Annexure-4, at the end of this Category III and cess)# communication) along with adequate located in documentary evidence substantiating the International nature of the entity Financial Services Centre 3 Other Non- 20% (plus To avail beneficial rate of tax treaty following tax resident applicable documents would be required: shareholders surcharge (except and cess) or  Copy of PAN card (if available) those who tax treaty  Copy of Tax Residency certificate issued by are tax rate revenue authority of country of residence of residents of whichever is shareholder for the Tax Year 2026-27 (covering Notified beneficial the period from April 1, 2026 to March 31, Jurisdictional 2027) Area)  Shareholders needs to mandatorily provide digital Form 41 covering the period from April 1, 2026 to March 31, 2027  Self-declaration for non-existence of permanent establishment / fixed base / [Showing first 8,000 characters — download PDF for full document]