97 Corporate Overview 01 - 23 Statutory Reports 24 - 109 Financial Statements 110 - 263 a) Self-attested copy of Tax Residency Certificate (TRC) obtained from the tax authorities of the country of which the members are a resident. b) Self-declaration in Form 10F if all the details required in this form are not mentioned in the TRC. c) Self-attested copy of the PAN card allotted by the Indian income tax authorities. d) Self-declaration, certifying the following points: • The members are and will continue to remain tax residents of the countries of their residence during the financial year 2022-23 • The members are eligible to claim the beneficial DTAA rate for the purposes of tax withholding on the dividend declared by the Company • The members have no reason to believe that their claim for the benefits of the DTAA are impaired in any manner • Themembers are theultimatebeneficial owners of their shareholding in the Company and dividend receivable from the Company • The members do not have taxable presence or permanent establishments in India during the financial year 2022-23 07. Please note that the Company is not obligated to apply the beneficial DTAA rates at the time of tax deduction | withholding on dividend amounts. Application of the beneficial DTAA rate will depend upon the completeness and satisfactory review of the documents submitted by the non-resident members, by the Company. 08. Accordingly, in order to enable the Company to determine the appropriate TDS | withholding tax rate applicable, the Company vide its e-mail dated, June 17, 2022, requested the members to provide the above mentioned details and documents by Friday, July 15, 2022. 09. Kindly note that the aforementioned documents were required to be submitted at dividend@atul.co.in on or before Friday, July 15, 2022, in order to enable the Company to determine and deduct an appropriate TDS | withholding tax rate. It may be further noted that in case the tax on said dividend is deducted at a higher rate inabsence of receipt of the aforementioned details | documents from the members, there will still be an option available with the members to file the return of income and claim an appropriate refund, if eligible. 10. The Company will arrange to e-mail the soft copies of TDS certificates to the members at their registered e-mail addresses in due course, post payment of the dividend. 11. Unpaid dividend payable to the members in respect of the 27th dividend onwards, that is, from the financial year ended March 31, 2015, will be transferred to the Investor Education and Protection Fund (IEPF). Information in respect of such unclaimed dividends as to when they are due for transfer to the said fund is given below: Dividend Financial year ended Date of declaration of dividend Rate of dividend Expected date of transfer of unpaid dividend to IEPF 27th March 31, 2015 August 04, 2015 85% August 03, 2022 28th March 31, 2016 July 29, 2016 100% July 28, 2023 29th March 31, 2017 July 28, 2017 100% July 27, 2024 30th March 31, 2018 July 27, 2018 120% July 26, 2025 31st March 31, 2019 July 31, 2019 150% July 30, 2026 32nd special interim dividend March 31, 2020 October 25, 2019 125% October 24, 2026 33rd interimdividend March 31, 2020 March 11, 2020 150% March 10, 2027 34th March 31, 2021 July 30, 2021 200% July 29, 2028 No claim will lie from the members once the transfers are made to the said funds. The members who have not encashed their dividend warrants are requested to encash the same before the said transfer, in their own interest. 12. Pursuant to the Investors Education and Protection Fund Authority (Accounting, Audit, Transfer and Refund) Rules, 2016 (Rules), the Company has transferred the equity shares in respect of which dividend has not been claimed | encashed for seven or more consecutive years to the Investor Education and Protection Fund of the Central Government during the financial year 2021-22. The Company regularly sends letters to the members whose dividend has not been claimed | encashed for seven or more consecutive years. The details of such members are posted on the
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