The Company has sent an email to shareholders wrt TAX communication for the Final Dividend for the F.Y. 2025-26

Nirlon Limited CIN: L17120MH1958PLC011045 Pahadi Village, off the Western Express Highway, Goregaon (East), Mumbai 400 063. Tele: +91 (022) 4028 1919 / 2685 2257 / 58 / 59 E-mail id: info@nirlonltd.com, Website: www.nirlonltd.com ============================================================== August 21, 2026 The Secretary, BSE Limited, P.J. Towers, Dalal Street, Mumbai- 400 001. Security Code: 500 307 Dear Sir, Sub: Communication through Email w.r.t. TDS on the final Dividend of Rs.15/- per share (@150%) for the F.Y. 2025-26 to Shareholders of the Company We would like to state that the Company has through its Share Transfer Agent, MUFG Intime India Pvt. Ltd. (MUFGIIPL) sent through an e- mail on August 18, 2026 pertaining to the TDS on the final Dividend of Rs.15/- per share (@150%) for the F.Y. 2025-26 to those Members whose email addresses are registered with the Company / Depositories in accordance with circulars issued by the MCA & the SEBI. Key details for the TDS on the final Dividend for the F.Y. 2025-26 are as under: Sr. No. Particulars Dates 1. Last date for submission of TDS Thursday, September 3, exemption forms etc. 2026 (upto 5:00 p.m. (IST) 2. Record date for Final Dividend Thursday, September 3, 2026 3. Dividend payment date After September 23, 2026 4. Link for uploading TDS documents https://web.in.mpms.m ufg.com/formsreg/subm ission-of-Form-121- 41.html This is for your information and records. Kindly acknowledge receipt of the letter. Thanking you, Yours faithfully, For Nirlon Limited Jasmin K. Bhavsar Company Secretary, V. P. (Legal) & Compliance Officer FCS 4178 Encl:a.a. Nirlon Limited CIN: L17120MH1958PLC011045 Pahadi Village, off the Western Express Highway, Goregaon (East), Mumbai 400 063. Tele: +91 (022) 4028 1919 / 2685 2257 / 58 / 59 E-mail id : info@nirlonltd.com,Website:www.nirlonltd.com August 18, 2026 THIS COMMUNICATION IS IMPORTANT AND REQUIRES YOUR IMMEDIATE ATTENTION Dear Shareholder of Nirlon Limited, Trust you and your family are safe and in good health. We are pleased to inform you that the Board of Directors of Nirlon Limited (the Company), at its meeting held on Monday, May 25, 2026, has recommended a final dividend of Rs.15/- per equity Share of face value Rs. 10/- each (150%), for the financial year ended March 31, 2026. The payment of dividend is subject to approval by shareholders of the Company at the 67th ensuing Annual General Meeting (AGM) scheduled to be held on Friday, September 18, 2026 at 12.00 noon (IST) through VC/OAVM. As you are aware, as per the provisions of the Income Tax Act, 2025 (Act), dividend paid or distributed by a company shall be taxable at the hands of shareholders. Therefore, the Company is required to deduct tax at source at the rates applicable on the amount distributed to the shareholders. The aforesaid dividend, if approved by the shareholders at the 67th AGM, will be paid after Wednesday, September 23, 2026. If there is any change in the information, you are requested to update your records such as tax residential status, PAN and register your e-mail address, mobile numbers and other details with your relevant depositories through your depository participants in case you are holding shares in dematerialized form and if you are holding shares in physical mode, you are requested to furnish details to MUFG Intime India Private Limited, the Registrar and Transfer Agent of the Company (STA). The records may please be updated before the Record Date (i.e. Thursday, September 3, 2026) to ensure correct deduction of tax, if applicable. This communication provides a brief on the applicable Tax Deduction at Source (TDS) provisions under the Act for Resident and Non-Resident shareholder categories. I. For Resident Shareholders Category of Applicable Applicability and documents required Shareholders Rate Resident 10% a. No tax shall be deducted on the dividend payable to Individuals resident individuals if: having valid i. Total dividend amount to be received by them during PAN the tax year 2026-27 does not exceed Rs.10,000/- or ii. The shareholder provides Form 121 (applicable to resident individuals), provided that all the required eligibility conditions are met. Please note that all fields are mandatory to be filled up and Company may at its sole discretion reject the form, if the prescribed requirements under the Act are not fulfilled. The template of Form 121 is attached as Annexure 1. iii. Exemption certificate is issued by the Income tax department, if any. b. In case, shareholders provide certificate under section 395(1) of the Act, for lower/NIL withholding of taxes, rate specified in the said certificate shall be considered, on submission of self-attested copy to the Company. Resident 20% In case, shareholders do not have PAN/ invalid PAN/PAN is not Individuals not linked with Aadhar/not registered their valid PAN details in their having PAN/ account, TDS at a higher rate of 20% shall be applicable as per discrepancy in section 397(2) of the Act. Resident Non- Nil a. Insurance Companies: Self declaration that it qualifies as Individuals ‘Insurer’ as per section 2(7A) of the Insurance Act, 1938 and has full beneficial interest with respect to the ordinary (equity) shares owned by it along with self-attested copy of PAN card and certificate of registration with Insurance Regulatory and Development Authority (IRDA)/LIC/GIC b. Mutual Funds: Self-declaration that it is registered with SEBI and is qualifying for exemption under Schedule VII [Table: Sl. No. 20 or 21] to section 11 of the Act, along with self- attested copy of PAN card and certificate of registration with SEBI. c. Alternative Investment Fund (AIF): Self-declaration that its income is exempt under Schedule V [Table: Sl. No. 1] to section 11 of the Act, and they are registered with SEBI as Category I or Category II AIF along with self-attested copy of the PAN card and certificate of AIF registration with SEBI. d. New Pension System (NPS) Trust: Self-declaration that it qualifies as NPS trust and income is eligible for exemption under Schedule VII [Table: S. No. 40] to section 11 of the Act and being regulated by the provisions of the Indian Trusts Act, 1882 along with self-attested copy of the PAN card. Template of self-declaration is enclosed as Annexure 2. e. Other non-individual shareholders: Self-attested copy of documentary evidence supporting the exemption along with self-attested copy of PAN card. f. In case shareholders provide certificate under section 395(1) of the Act for lower/NIL withholding of taxes, rate specified in the said certificate shall be considered on submission of self-attested copy of certificate to the Company. II. For Non-resident Shareholders Category of Applicability and documents required Shareholders Non – residents As per domestic tax law: Taxes are required to be withheld in accordance with the provisions of section 393(2) [Table Sl. No 17] read with section 207(1) [Table Sl. No. 1] of the Act. The withholding tax shall be at the rate of 20% (plus applicable surcharge and cess) on the amount of dividend payable. In case non-resident shareholders provide a certificate issued under section 395(1) of the Act for lower/NIL withholding of taxes, rate specified in the said certificate shall be considered. As per Double Tax Avoidance Agreement (DTAA): As per Section 159 of the Act, the non-resident shareholder has the option to be governed by the provisions of the DTAA between India and country of tax residence of the shareholder, if they are more beneficial to them. In order to avail the DTAA benefit, the non-resident shareholders are required to submit the following: i. Self-attested copy of Tax Residence Certificate (TR’) (for the Tax year April 1, 2026 to March 31, 2027) obtained from the tax authorities of the country of which the shareholder is a resident. ii. Shareholders who have PAN and propose to claim treaty benefit need to mandatorily file the Form 41 online at the link https://e [Showing first 8,000 characters — download PDF for full document]