Email communication in respect of Tax Deduction at Source on 1st interim dividend for the financial year 2026-27, sent to shareholders whose email addresses are registered with the Company's ....

Date: August 25, 2026 The Listing Compliance Department BSE Limited Phiroze Jeejeebhoy Towers Dalal Street, Mumbai - 400 001 Reference : BSE Code 530499 Subject : Intimation under Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 – Communication to Shareholders regarding Tax Deduction on Dividend Dear Madam/Sir, Pursuant to the provisions of Regulation 30 and other applicable provisions, if any, of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we are enclosing email communication in respect of Tax Deduction at Source on 1st interim dividend for the financial year 2026-27, sent to shareholders whose email addresses are registered with the Company’s Registrar and Share Transfer Agents/Depositories. The aforesaid intimation shall also be made available on the website of the Company at www.akgroup.co.in. Kindly take the above on record and oblige. Thanking you. Yours faithfully, For A. K. Capital Services Limited Chaitali Desai Company Secretary and Compliance Officer ACS No.: A28280 Place: Mumbai Encl.: As above A. K. Capital Services Limited Registered Office: 603, 6th Floor, Windsor, Off CST Road, Kalina, Santacruz (East), Mumbai - 400 098 Tel: +91-22-67546500 | CIN: L74899MH1993PLC274881 Website: www.akgroup.co.in | Email: compliance@akgroup.co.in Date: August 25, 2026 Ref: Folio / DP Id & Client Id No: {Folio/ DP Id & Client Id No.} Name of the Shareholder: {Name} Dear Shareholder(s), Subject: Communication in respect of Tax Deduction at Source on dividend pay-out as per Income Tax Act (“the Act”) We are pleased to inform you that the Board of Directors of the Company at their Meeting held on Wednesday, August 12, 2026 have declared an Interim Dividend of INR 12/- (Indian Rupees Twelve only) per fully paid-up equity share of face value of INR 10/- (Indian Rupees Ten) each for the financial year 2026-27. The said Dividend will be payable to those shareholders whose names appear in the records of the Depositories as beneficial owners of the shares as at the close of business hours on Tuesday, September 1, 2026 (Record date). The dividend would be paid to the eligible shareholders within a period of 30 days from the date of declaration of interim dividend, i.e., on or before Thursday, September 10, 2026, through various online modes or any other permissible modes of payment to those shareholders who have updated their bank account details with their Depository Participants ("DPs"). Pursuant to the applicable provisions of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (‘SEBI LODR Regulations’) and other applicable Regulations, if any, it has been amended that all listed companies must pay dividends EXCLUSIVELY through electronic means, eliminating the use of physical warrants or cheques. To enable electronic credit of the dividend, shareholders are requested to ensure that their bank account details are updated:  For shares held in demat form: Update with your Depository Participant.  For shares held in physical form: Update with MUFG Intime India Private Limited, C-101, Embassy 247, L.B.S. Marg, Vikhroli (West), Mumbai – 400 083, along with PAN, mobile number, email ID, bank details, specimen signature, and nomination (payment of dividends for shares in physical mode is permitted only after furnishing all the above-mentioned details). As you may be aware, in terms of the provisions of the Income-tax Act, 2025 ('ITA 2025'), dividend income is taxable in the hands of shareholders. The applicable Tax Deduction at Source ('TDS') provisions under ITA 2025 for Resident and Non-Resident shareholder categories are as follows: A. FOR RESIDENT SHAREHOLDERS: If any resident shareholder is in receipt of dividend income in a financial year, entire dividend will be subject to TDS under Section 393(1) (Table: S. No. 7) r.w.s. 393(4) (Table: S. No. 10) of ITA 2025 [corresponding to Section 194 of the Income Tax Act, 1961 ('ITA 1961')] @ 10%, subject to following: Rate of TDS Particulars Section of ITA 2025 applicable PAN is not available/ Section 397 [corresponding to Section 206AA of ITA 1961] or Invalid PAN/ PAN is 20% Section 262(9) [corresponding to Section 139AA of ITA 1961] inoperative Note: Tax deduction would not be applicable to resident individual shareholder if total dividend to be paid during a financial year does not exceed INR 10,000. If dividend already paid in the financial year does not exceed INR 10,000, however with subsequent dividend in the same financial year exceeds INR 10,000, then applicable rate of TDS on the dividend/s paid would be deducted, while paying the subsequent dividend/s. Separately, in cases where a Resident Individual Shareholder provides Form 121 [corresponding to Form 15G/Form 15H under ITA 1961], provided that the eligibility conditions are being met, no TDS shall be deducted. For below Resident Shareholders, Dividend will be paid after deducting the tax at source as follows: Applicable Particulars Documents required(if any) Rate Shareholder submitting order Rate provided Lower/NIL withholding tax certificate obtained from under Section 395 of ITA 2025 in the order tax authority along with self-attested copy of PAN [corresponding to Section 197 card. of ITA 1961] Mutual Funds NIL Copy of registration certificate with SEBI and PAN card along with self-declaration that the mutual fund is notified mutual fund under Schedule VII (Table: S. No. 21) of ITA 2025 [corresponding to Section 10(23D)(ii) of ITA 1961]. Insurance Companies: Public & NIL Documentary evidence that the provisions of Other Insurance Companies Section 393(1) (Table: S. No. 7) r.w.s. 393(4) (Table: S. No. 10) of ITA 2025 [corresponding to Section 194 of ITA 1961]are not applicable along with copy of PAN card and copy of the latest registration certificate issued by IRDAI. Persons covered under Section NIL Documentary evidence that the person is covered 393(5) of ITA 2025 under section 393(5) of ITA 2025 [corresponding to [corresponding to Section 196 Section 196 of ITA 1961] along with copy of PAN of ITA 1961] (e.g., Govt., RBI, card. Corporations established by Central Act and exempt from income tax) Alternative Investment fund NIL Self-declaration that the income is exempt under (AIF) (Category I and II) Schedule V (Table: S. No. 1) of ITA 2025 [corresponding to Section 10(23FBA) of ITA 1961], and that they are established as Category I or Category II AIF under the SEBI Regulations along with copy of registration documents and PAN card. B. FOR NON-RESIDENT SHAREHOLDERS: Taxes are required to be withheld in accordance with the provisions of Section 393(2) (Table: S. No. 17) of ITA 2025 [corresponding to Section 195 of ITA 1961] and other applicable sections of ITA 2025, at the rates in force. The withholding tax shall be at the rate of 20% (plus applicable surcharge and cess) on the amount of dividend payable. However, as per Section 159 of ITA 2025 [corresponding to Section 90 of ITA 1961], non-resident shareholders have the option to be governed by the provisions of the Double Tax Avoidance Agreement ("DTAA"), read with Multilateral Instrument ("MLI") between India and their country of tax residence, subject to providing necessary documents: 1. Copy of Tax Residency Certificate (TRC) for the financial year in which dividend is received as obtained from the tax authorities of the country of which the shareholder is resident. 2. Copy of electronically filed Form 41 [corresponding to Form 10F under ITA 1961] on the Indian Income Tax Portal 3. Copy of Valid PAN allotted by the Indian Income Tax authorities, if any. 4. Self-declaration for the financial year in which dividend is received certifying the following points: i. Shareholders are and will continue to remain a tax resident of the country of their residence. ii. Shareholders are eligible to claim the beneficial DTAA rate. iii. Shareholders have no reason to believe that their claim for the benefits of t [Showing first 8,000 characters — download PDF for full document]