Balrampur Chini Mills Interim Dividend TDS Communication

Date: 4th November, 2026

The Board of Directors approved an interim dividend of ₹4.00 per equity share for Financial Year 2026-27
Record date fixed as 11th November, 2026
Dividend is taxable in hands of shareholders for Tax Year 2026-27 (FY 2026-27)
Company will deduct Tax at Source (TDS) at applicable rates under Income-tax Act, 2025

No TDS if total dividend during FY 2026-27 does not exceed ₹10,000 for resident individual shareholders
Standard TDS rates: 10% with valid PAN, 20% with no/invalid/inoperative PAN
Lower/nil tax deduction available with certificate issued by Income Tax Department u/s 395 of the Act
Form 121 prescribed under new Income-tax Rules, 2026 (replacing erstwhile Forms 15G/15H)
Specific exemptions for Insurance companies, Business Trusts (REIT, InVIT), Government entities, RBI, Mutual Funds, and Alternative Investment Funds (Category I & II)

Standard rate: 20% plus applicable surcharge and cess, or tax treaty rate whichever beneficial
Category III AIF in International Financial Services Centre: 10% plus applicable surcharge and cess
Notified Jurisdictional Area residents: 30%
Sovereign Wealth funds and Pension funds notified by Central Government: NIL
Subsidiary of Abu Dhabi Investment Authority (ADIA): NIL
Foreign Portfolio Investors (FPIs) - Category I: 10% plus applicable surcharge and cess with valid PAN
Lower/NIL tax deduction available with certificate issued by Income Tax Department u/s 395

All documents must be uploaded at https://ris.kfintech.com/form15 on or before 11th November, 2026 (record date)
Required documents include: PAN card, Form 121, Tax Residency Certificate, Form 41, various self-declaration forms (Annexures 1-9)
Copies of documents should be self-attested by Shareholder or authorized signatory
Post-record date communications will not be considered for TDS rate determination

Company will issue soft copy of TDS certificate through email registered with Company/RTA
Tax credit statement available from Income Tax Department's website (Form 168)
Determination subject to verification of shareholder details as available with RTA/depository participants
Higher tax rate applied for multiple accounts under different residential status with single PAN
Company reserves right to reject incomplete documents or apply higher TDS rates
Valid PAN recording mandatory - higher rates applied for invalid/missing PAN
Shareholders responsible for any tax demands arising from misrepresentation
Declaration required under Rule 203(2) if dividend income assessable in hands of person other than shareholder