Amines & Plasticizers Ltd

1. Chairmanship includes membership also. 2. Members of the Company, at their 50th Annual General Meeting held on 25th September, 2025, has reappointed Ms. Nimisha Dutia, DIN: 06956876 as a Director of the Company, who retired as a Director by rotation and, being eligible, had offered herself for reappointment. 3. Mr. Hemant Kumar Ruia, Chairman & Managing Director is himself a Promoter of the Company.

During the Quarter ended March 31, 2026, there were no such instances of Acquisition of Shares or Voting Rights in Unlisted Companies.

The Joint Commissioner (Appeals), CGST has rejected the appeal filed by the company against rejection of refund amounting to Rs 25.33 crores, earlier paid under protest by the company. Writ petition before the Hon. High Court of Bombay has been preferred against the rejection order passed by the Joint Commissioner (Appeals) of CGST. Basis the legal advice obtained by the company, the company is confident of getting a favourable order from the Hon. High Court of Bombay and does not foresee any material risk or any additional major financial impact on the company.

The Company has filed appeal with Honourable Commissioner of Income Tax Appeals against the Assessment Order on 30 March 2026 and also filed its response on 02 April 2026 to the Show Cause Notice for Penalty issued under Section 274 read with Section 271 of Income Tax Act, 1961.

A Show Cause Notice was issued on 23 February 2026 under Section 147 of the Income Tax Act, 1961 for Assessment Year 2013-14 and the same was contested by the Company on 27 February 2026. Thereafter on 28 March 2026 the Company received Assessment Order for AY 2013-14 under Section 147 read with Section 250 read with Section 144B of the Income Tax Act, 1961 with a Demand of Rs. 3,14,30,443.00 which is inclusive of Interest of Rs. 1,59,85,045.00, followed with the Show Cause Notice for Penalty under Section 274 read with Section 271 of Income Tax Act, 1961 in connection with the aforesaid Assessment Order. The Show Cause Notice did not quantify the penalty amount. The Company is in the process of preferring an appeal against the Assessment Order and will also contest the Show Cause Notice with the documentary evidence in support of the same. Based on the preliminary assessment, prevailing law, and on the advice of counsel, the Company do not foresee any material impact on the financial, operational, or other activities.

The Company has filed appeal with Honourable Commissioner of Income Tax Appeals against the Assessment Order on 28 March 2026 and also filed its response on 02 April 2026 to the Show Cause Notice for Penalty issued under Section 274 read with Section 271 of Income Tax Act, 1961.

A Show Cause Notice was issued on 23 February 2026 under Section 147 of the Income Tax Act, 1961 for Assessment Year 2014-15 and the same was contested by the Company on 27 February 2026. Thereafter on 20 March 2026 the Company received Assessment Order for AY 2014-15 under Section 147 read with Section 250 read with Section 144B of the Income Tax Act, 1961 with a Demand of Rs. 3,40,62,316.00 which is inclusive of Interest of Rs. 2,08,15,413.00, followed with the Show Cause Notice for Penalty under Section 274 read with Section 271 of Income Tax Act, 1961 in connection with the aforesaid Assessment Order. The Show Cause Notice did not quantify the penalty amount. The Company is in the process of preferring an appeal against the Assessment Order and will also contest the Show Cause Notice with the documentary evidence in support of the same. Based on the preliminary assessment, prevailing law, and on the advice of counsel, the Company do not foresee any material impact on the financial, operational, or other activities.

The Company has filed appeal with Honourable Commissioner of Income Tax Appeals against the Assessment Order on 28 March 2026 and also filed its response on 02 April 2026 to the Show Cause Notice for Penalty issued under Section 274 read with Section 271 of Income Tax Act, 1961.

A Show Cause Notice was issued on 23 February 2026 under Section 147 of the Income Tax Act, 1961 for Assessment Year 2015-16 and the same was contested by the Company on 27 February 2026. Thereafter on 21 March 2026 the Company received Assessment Order for AY 2015-16 under Section 147 read with Section 250 read with Section 144B of the Income Tax Act, 1961 for a Demand of Rs. 5,40,04,500/- which is inclusive of Interest of Rs. 3,77,32,432/-, followed with the Show Cause Notice for Penalty under Section 274 read with Section 271 of Income Tax Act, 1961 in connection with the aforesaid Assessment Order. The Show Cause Notice did not quantify the penalty amount. The Company is in the process of preferring an appeal against the Assessment Order and will also contest the Show Cause Notice with the documentary evidence in support of the same. Based on the preliminary assessment, prevailing law, and on the advice of counsel, the Company do not foresee any material impact on the financial, operational, or other activities.

During the Quarter ended March 31, 2026 there were no fine or penalty imposed on the Company. Only Show Cause Notices for Penalty under Section 274 read with Section 271 of the Income Tax Act, 1961 were received from Income Tax Department for Assessment Year AY 2013_14, 2014_15 and 2015_16. Hence the said disclosure is not applicable. The above disclosures have already been made by the Company to the Stock Exchanges under Regulation 30 read with Schedule III of the Listing Regulations and the details of which are also disclosed under seperate section of Disclosure of Updates to Ongoing Tax Litigations or Disputes in this report.