General Updates

A fi C U T A fi S® ACUTAAS CHEMICALS LIMITED (Formerly known as Ami Organics Limited) CIN No. : L24100GJ2007PLC051093 You and us: chemistry’s apex August 29, 2026 To, To, The Listing Department, The Listing Department BSE LIMITED, National Stock Exchange of India Limited, Phiroze Jeejeebhoy Towers, Exchange Plaza, 5" Floor, Plot no. C-1, Dalal Street, Fort G-Block, Bandra Kurla Complex, Mumbai- 400 001 Mumbai -400051 Scrip Code: 543349 NSE Symbol: ACUTAAS Subject: Communication to Shareholders - Intimation on Deduction of Tax on Dividend Pursuant to Regulation 30 SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we would like to inform about the general communication issued to Shareholders on deduction of tax at source on final dividend for FY 2025-26 along with the Annual Report for FY 2025-26, to the shareholders whose e-mail IDs are registered with the Company/Depositories, explaining the process on withholding tax from dividends payable by the shareholders at prescribed rates along with the necessary annexures. This communication is also being made available on the website of the Company at www.acutaas.com Kindly take the above intimation on record. Yours faithfully, For, ACUTAAS CHEMICALS LIMITED CS Ekta K. Srivastava Company Secretary & Compliance Officer Encl: As above . +9175730 15366, +91 72279 77744 Q Registered Office: Plot No. 440/4, 5 & 6, ¢ info@acutaas.com Road No. 82/A, GIDC Sachin, #: www.acutaas.com Dist. Surat- 394230, Gujarat, India ACUTAAS CHEMICALS LIMITED (Formerly known as Ami Organics Limited) Corporate Identity Number: L24100GJ2007PLC051093 Registered Office: Plot No. 440/4, 5 & 6, Road No. 82/A, GIDC Sachin, Surat – 394 230 Gujarat, India Telephone: + 91 7573015366 Email: investorinfo@acutaas.com Website: www.acutaas.com Date: August 29, 2026 Dear Shareholder, Subject: Acutaas Chemicals Limited – General Communication on Deduction of tax at source on dividend Ref: Recommendation of Final Dividend and Deduction of tax at source from dividend for FY 2025-26 We are pleased to inform you that the Board of Directors of your Company (“Board”) at its meeting held on April 30, 2026 has recommended a dividend of Rs. 2.50/- (Rs. Two and fifty paise only) per equity share of the Company of face value of Re. 5/- each, for the financial year ended March 31, 2026 subject to the approval of the shareholders at the ensuing 19th Annual General Meeting. The dividend, as recommended by the Board and if approved at the ensuing Annual General Meeting to be held on Thursday, September 24, 2026 will be paid to shareholders holding equity shares of the Company as on the record date, i.e. September 17, 2026. As you are aware, pursuant to implementation of Income-tax Act, 2025 (‘the Act’) and the rules framed thereunder with effect from 01 April 2026, dividend paid or distributed by a company shall be taxable at the hands of the shareholders. Accordingly, the Company is required to deduct tax at source at the time of making payment of dividend, if declared at the AGM of the Company. This communication provides a brief overview of the applicable provisions of the Act relating to Tax Deduction at Source (‘TDS’) on dividend for Resident and Non-Resident shareholder categories 1. For resident shareholders Tax is required to be deducted at source under Section 393(1) [Table: S.No.7] read with section 393(4) [Table Sr. no. 10] of the Act at 10% on the amount of dividend where shareholder(s) have registered their valid Permanent Account Number (‘PAN’). In case, shareholder(s) do not have PAN / have not registered their valid PAN details with Depositories / Registrar and Transfer Agent (‘RTA’) of the Company, TDS at the rate of 20% shall be deducted under Section 397(2) of the Act. a. Resident individuals: No tax shall be deducted on the dividend payable to resident individuals if: • Total dividend to be received by them from the Company during Tax Year (‘TY’) 2026-27 does not exceed Rs. 10,000/-. • The shareholder provides Form 121, provided that all the required eligibility conditions are met. Please note that all fields are mandatory to be filled up and duly signed. The Company may at its sole discretion reject the Form if it does not fulfil the requirement of law. Format of Form 121 is enclosed herewith as Annexure 1. • Exemption certificate, if any, issued by the Income-tax Department. Note: Please note that linking of PAN and Aadhaar is mandatory. Accordingly, the shareholders are requested to link their PAN with Aadhaar on the income-tax website. In case the PAN is not linked with Aadhaar, then the PAN is liable to be treated as inoperative, and TDS would be deducted at higher rate prescribed in Section 397(2). b. Resident non-individuals: No tax shall be deducted on the dividend payable to the following resident non-individuals where they provide details and documents as per the format attached in Annexure 2. • Insurance Companies: Self declaration that it qualifies as 'Insurer' as per section 2(7A) of the Insurance Act, 1938 and has full beneficial interest with respect to the ordinary 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. • Mutual Funds: Self-declaration that it is registered with SEBI and is notified 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. • 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. • New Pension System (NPS) Trust: Self-declaration that it qualifies as NPS trust and income is eligible for exemption under Schedule VII [Table: Sl. No. 41] 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. • Recognized provident fund / Approved superannuation fund / Approved gratuity fund: Self-declaration that its income is eligible for exemption under Schedule VII [Table: Sl. No. 22,23 and 24] to Section 11 of the Act along with self-attested copy of PAN card. • Other non-individual shareholders: Self-attested copy of documentary evidence supporting the exemption along with self-attested copy of PAN card. In case shareholders (individuals or non-individuals) provide certificate under Section 395(1) of the Act, for lower / NIL withholding of taxes, the rate specified in such certificate shall be considered, on submission of self-attested copy of the certificate. II. For Non-Resident Shareholders: a. Taxes are required to be withheld in accordance with the provisions of Sections 393(2) [Table Sl. No 17] read with section 207(1) [Table Sl. No. 1] of the Act as per the rates in force. As per the relevant provisions of the Act, the withholding tax shall be at the rate of 20% (plus applicable surcharge and cess) on the amount of dividend payable to them. In case, non-resident shareholders provide a certificate issued under Section 395(1) of the Act for lower/ Nil withholding of taxes, the rate specified in such certificate shall be considered based on submission of self-attested copy of the certificate. b. Further, as per Section 159 of the Act, the non-resident shareholder has the option to be governed by the provisions of the Double Taxation Avoidance Agreement between India and the country of tax residence of the shareholder (‘Tax Treaty’), if they are more beneficial to them. To avail such Tax Treaty benefits, the non-resident shareholders will have to provide the following: • Self-attested copy of the PAN Card allotted by the Indian Income Tax authorities. If PAN is not available, the non-resident shareholder shall furnish name, email address, contact number, [Showing first 8,000 characters — download PDF for full document]