Bayer CropScience Limited. — Notice of Dividend Amount 2021

Jun 23, 2021

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June 23, 2021

To, BSE Limited, Phiroze Jeejeebhoy Tower, Dalal Street, Mumbai – 400 001.

Dear Sir / Madam,

SECURITY ID: BAYERCROP SECURITY CODE: 506285

Subject: Communication to Shareholders - Intimation of change in Income Tax Rules w.r.t Tax Deduction on Dividend.

Pursuant to the Finance Act, 2020, with effect from April 01, 2020, Dividend Distribution Tax is abolished, and dividend income is taxable in the hands of the shareholders. The companies are required to withhold tax at source from dividends paid to shareholders at prescribed rates (plus applicable surcharge and cess), as may be notified from time to time.

In this regards, please find enclosed herewith an email communication which is been sent to all the shareholders having their email ID’s registered with the Company about intimation of change in Income Tax Rules w.r.t. Tax Deduction on Dividend, elaborating the process to be followed along with the necessary annexures.

Bayer CropScience Ltd. CIN: L24210MH1958PLC011173

Registered and Corporate Office: Bayer House Central Avenue Hiranandani Estate Thane (West) – 400 607 Maharashtra, India

Tel : +91 22 2531 1234 Fax : +91 22 2545 5063 www.bayer.in www.cropscience.bayer.com

Please disseminate the information on the BSE website.

Thank you

for Bayer CropScience Limited

Digitally signed by NIKUNJKUMAR JAYSUKHLAL SAVALIYA NIKUNJKUMAR DN: c=IN, st=Gujarat, 2.5.4.20=f4b6303c6a9fe05eb04e62759179373cbcf4b728c73ed803 2294e09b9e3e0c98, postalCode=390024, street=102 TITHI FLATS, BHADRAN NAGAR, NEW SAMA ROAD, CHHANI RD, VADODARA, JAYSUKHLAL serialNumber=d3cad62ac6fcdd76e7d78a49dee85262351ff6c69d1c 3b84d7669f10a495714a, o=Personal, cn=NIKUNJKUMAR JAYSUKHLAL SAVALIYA, SAVALIYA pseudonym=edc1463c7f2e505c0cb80b5170d37433 Date: 2021.06.23 15:20:21 +05'30'

Nikunjkumar Savaliya

Company Secretary and Compliance Officer

Encl.: 1. Email Communication

1. Declaration by resident tax shareholder

2. Form No. 15G

3. Form No. 15H

4. Form No. 10F

5. Beneficial owner cum No PE declaration

6. Non-Resident declaration u/s 206AB

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BAYER CROPSCIENCE LIMITED

CIN:L24210MH1958PLC011173

Registered Office: Bayer House, Central Avenue, Hiranandani Estate, Thane (West) - 400 607.

Tel.: + 91 22 2531 1234, Email: ir_bcsl@bayer.com, Website: www.bayer.in

Communication – Tax deduction at Source (TDS) on Dividend

June 21, 2021

Dear Sir/Madam,

We are happy to inform you that the Board of Directors of Bayer CropScience Limited (Company) at their Meeting held on May 25, 2021 have declared a Final Dividend of Rs. 25/- per Equity Share for the Financial Year (FY) 2020-21. The said Final Dividend will be paid to the eligible shareholders of the Company whose names appear in the Register of Members as on the Record date.

As you may be aware, as per the Income Tax Act, 1961 (Act), amended by the Finance Act, 2020, with effect from 1 April 2020, Dividend Distribution Tax is abolished, and dividend income is taxable in the hands of the shareholders. The companies are required to withhold tax at source from dividends paid to shareholders at prescribed rates (plus applicable surcharge and cess), as may be notified from time to time.

The Company shall accordingly deduct the tax from the dividend, if declared, that will be paid to the shareholders in the Financial Year 2021-22 (FY 21-22). This communication provides details of the applicable TDS rate as per provisions of the Act for resident as well as non-resident shareholders.

All the shareholders are requested to ensure that their details with reference to valid Permanent Account Number (PAN), Residential status as per Act i.e. Resident or Non-Resident applicable for FY 21-22, Category of their account as per the PAN, email/postal address, Bank details are complete / updated, as applicable, in their account maintained with Depository Participant (in case of Shares held in dematerialised form) and in case of shares held in physical form, complete / update the said details with the Company’s Registrar & Share Transfer Agent.

Shareholders are requested to ensure Aadhar number is linked with PAN, as per the timelines prescribed. In case of failure of linking Aadhar with PAN within the prescribed timelines, PAN shall be considered inoperative/invalid and, in such scenario, tax shall be deducted at higher rate.

A. Resident Shareholders :

• I. In accordance with Section 194 of the Act, tax shall be deducted at source from the dividend amount at rate of 10% where shareholders have registered their valid PAN and at rate of 20% for cases where the shareholders does not have PAN / has not registered their valid PAN details in their account.

• II. Finance Act, 2021 introduced new section 206AB (refer Point C below) for deduction of tax at higher rate (i.e. 20%) in certain cases. Resident Shareholders are requested to submit declaration in Annexure 1 in order to avoid deduction of tax at higher rate.

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• III. No tax shall be deducted on the dividend payable to shareholders in following cases:

a. Individual Shareholders

• i. If the total dividend to be received by the shareholder during FY 21-22 does not exceed Rs. 5,000.

• ii. The shareholder provides duly signed Form 15G or 15H (as may be applicable) along with the selfattested copy of the PAN card linked with Aadhar ( if PAN is not already registered against their Folio no./ DP ID /Client ID), provided that all the required eligibility conditions are met. Format for Form 15G and 15H enclosed at Annexure 2 and 3 respectively.

Resident individual shareholders may fill and submit Form 15G and Form 15H electronically at the link provided below –

https://easydividend.nexdigm.com/BAYER-CROPSCIENCE-LIMITED

In the event any resident individual shareholder is unable to submit Form 15G and Form 15H at the above given link, the manually filled form may be emailed to us at dividend.india@bayer.com.

b. Non-Individual Shareholders

• i. Insurance Company – Self-declaration that it has full beneficial interest with respect shares owned along with self-attested copy of PAN card.

• ii. Mutual Funds – Self-declaration that they are specified in section 10(23D) of the Act along with selfattested copy of PAN card and registration certificate.

• iii. Alternative Investment Fund (AIF) established/incorporated in India –Self-declaration that its income is exempt under Section 10(23FBA) of the Act and they are governed by SEBI regulations as Category I or Category II AIF along with self-attested copy of the PAN card and registration certificate.

• iv. Other non-individual shareholders who are exempted from TDS under Section 194 of Act and those covered under Section 196 of the Act who are also not subject to withholding of any tax, are required to submit self-attested copy of the PAN card along with the documentary evidence in relation to the exemption from TDS.

• v. In case where the shareholder provide certificate under Section 197 of the Act for lower / NIL withholding of taxes, rate specified in the said certificate shall be considered based on submission of self-attested copy of the same.

B. Non-resident Shareholders

• I. In accordance with the provisions of Section 195 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 the non-resident shareholders. In case, certificate issued under section 197/195 of the Act is given by non-resident shareholder for lower/ Nil withholding of taxes, rate specified in the said certificate shall be considered based on submission of self-attested copy of the same.

• II. Further, as per Section 90 of the Act the non-resident shareholder has the option to be governed by the provisions of the Double Tax Avoidance Agreement (tax treaty) between India and the country of

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tax residence of the shareholder read with provisions laid down in Multilateral Instrument, wherever applicable. For this purpose, i.e. to avail Tax Treaty benefits, the non-resident shareholder will have to provide the following:

1. Self-attested copy of the PAN card allotted by the Indian Income Tax authorities. If PAN is not allotted, please provide your email address, contact number, tax identification number allotted in the country of residence and address in country of residence.

2. Self-attested copy of Tax Residency Certificate obtained from the tax authorities of the country of which the shareholder is resident with respect to dividend income applicable for the period April 2021March 2022.

3. Self-declaration in Form 10F (attached herewith as Annexure 4 ).

4. Self-declaration of having no taxable presence, fixed based or permanent establishment in India in accordance with the applicable Tax Treaty and Beneficial ownership by the non-resident shareholder (format attached herewith at Annexure 5 ).

The Indian tax provisions have been amended to grant tax treaty benefit to Foreign Institutional Investors (FII)/Foreign Portfolio Investors (FPI) also, provided the above mentioned documents are in place.

Kindly note that, the company is not obligated to apply beneficial tax treaty rates at the time of tax deduction / withholding on dividend amounts. Application of beneficial rate of tax treaty for the purpose of withholding taxes shall depend upon completeness and satisfactory review by the company of the documents submitted by the non-resident shareholder.

• III. Finance Act, 2021 introduced new section 206AB (refer Point C below) for deduction of tax at higher rate in certain cases. All non-resident shareholders, other than those claiming treaty benefits as mentioned in point no II, are requested to submit declarations in Annexure 6 in order to avoid deduction of tax at higher rate.

C. TDS to be deducted at higher rate in case of non-filers of Return of Income

The Finance Act, 2021, has inter alia inserted the provisions of section 206AB of the Act with effect from July 1, 2021. The provisions of section 206AB of the Act require the deductor to deduct tax at higher of the following rates from amount paid/ credited to 'specified person':

• i. At twice the rate specified in the relevant provision of the Act; or

• ii. At twice the rates or rates in force; or

• iii. At the rate of 5%

The 'specified person' means a person who has:

• a. not filed return of income for both of the two assessment years relevant to the two previous years immediately prior to the previous year in which tax is required to be deducted, for which the time limit of filing return of income under sub-section (1) of section 139 has expired; and

• b. subjected to tax deduction/collection at source in aggregate amounting to Rs. 50,000 or more in each of such two immediate previous years.

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The non-resident who does not have the permanent establishment is excluded from the scope of a specified person.

Accordingly, in order to enable the Company to determine the appropriate TDS / withholding tax rate applicable, we request you to provide the details and documents as mentioned above on or before the 28 July 2021 RELEVANT TO THE DIVIDEND DISTRIBUTION to update our records from withholding tax perspective.

The dividend declared if any, will be paid after deducting the tax at source as under:

A. For Resident Shareholders:

• ❖ Nil in case Form 15G or Form15H (as applicable) / declarations / supportings (as specified above) along with self-attested copy of the PAN card is submitted

• ❖ Lower/ NIL withholding tax rate on submission of self-attested copy of the certificate issued under Section 197 of the Act

• ❖ 10% in case valid PAN is provided/available

• ❖ 20% in case valid PAN is not provided / not available / PAN-Aadhar linking not done / non-filers of return of income

B. For Non-Resident Shareholders

• ❖ Beneficial rate based on tax treaty between country of residence and India, as applicable will be applied on the basis of documents submitted

• ❖ Lower/ NIL withholding tax rate on submission of self-attested copy of the certificate issued under section 195/197 of the Act

• ❖ 20% plus applicable surcharge and cess in all other cases

• ❖ Higher rate as discussed in point C above in case of non-filers of Return of Income, as applicable.

• C. For shareholders holding multiple accounts under different status / category

• ❖ Highest rate of tax based on status in which shares are held will be applied on their entire holding in different accounts

Kindly note that the aforementioned documents are required to be emailed to us at dividend.india@bayer.com on or before 28 July 2021 RELEVANT TO THE DIVIDEND DISTRIBUTION in order to enable the Company to determine and deduct appropriate TDS / withholding tax.

No communication on the tax determination/deduction shall be entertained post 28 July 2021 by the Company for the purpose of Dividend Payment. The company shall arrange to email the soft copy of the TDS certificate at the registered email address/ or send the same by post in case where email address is not available, in due course.

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It may be further noted that in case the tax on the Dividend, declared if any, is deducted at a higher rate in absence of receipt of the aforementioned details/documents (duly complete in all respect), shareholder has an option to file the return of income and claim an appropriate refund, if eligible.

Note: Above communication on TDS sets out the provisions of law in a summary manner only from withholding tax perspective. Shareholders should consult their tax advisors for the applicable tax provisions.

Encl: As Above

Note: Please don’t reply to this email, as this email id is not monitored.

Thanking you,

Yours faithfully,

For Bayer CropScience Limited

Sd/-

Nikunjkumar Savaliya

Company Secretary & Compliance Officer

Date:

To

BAYER CROPSCIENCE LIMITED CIN:L24210MH1958PLC011173

Registered Office: Bayer House, Central Avenue, Hiranandani Estate, Thane (West) - 400 607.

Subject: Declaration regarding Category and Beneficial Ownership of shares

Ref: PAN – Mention PAN of Shareholder Folio Number / DP ID/ Client ID – Mention all the account details

With reference to the captioned subject, and in relation to the appropriate withholding of taxes on the Dividend payable to me / us by BAYER CROPSCIENCE LIMITED (the Company), I / We hereby declare as under:

1. I/We, Full name of the shareholder _________ , holding share/shares of the Company as on the record date, hereby declare that I am /we are tax resident of India for the period April 2021-March 2022 (Indian Fiscal Year).

2. I/We hereby declare that (Select Applicable)

I am an Individual has linked the Aadhar number with PAN Card.

We are Insurance Company and are the beneficial owner of the share/shares held in the Company; and we are submitting self-attested copy of PAN Card.

We are Mutual Fund specified in Section 10(23D) of the Income Tax Act, 1961 (‘Act’) and are the beneficial owner of the share/shares held in the Company; and we are submitting self-attested copy of PAN Card and registration certificate.

We are Alternative Investment fund established in India and are the beneficial owner of the share/shares held in the Company; and our income is exempt under Section 10(23FBA) of the Act and are governed by SEBI regulations as Category I or Category II AIF; and we are submitting self-attested copy of the PAN card and registration certificate.

We are category of the entity and are the beneficial owner of the share/shares held in the Company; and are not subject to withholding tax under section 194 / 196 of the Act; and we are submitting self-attested copy of the documentary evidence supporting the exemption status along with self-attested copy of PAN card.

1. I/ We hereby declare that (select applicable)

I/we have duly filed return of income, as per the provisions of the Act, for both of the two assessment years relevant to the two previous years immediately prior to the previous year in which tax is required to be deducted, within the time limit of filing return of income specified under section 139(1) of the Act.

OR

Page 1 of 2

• I/We hereby declare that I/we are not required to file return of income as per the provisions of the Act for one/both of the two assessment years relevant to the two previous years immediately prior to the previous year in which tax is required to be deducted.

• I/We hereby confirm that the above declaration should be considered to be applicable for all the shares held in the Company under PAN/ accounts declared in the form.

• I/ We further indemnify the Company for any penal consequences arising out of any acts of commission or omission initiated on the Company by relying on my/ our above averment.

Thanking you. Yours faithfully, For Name of the shareholder <>

Authorized Signatory - Name and designation

Note: 1. Kindly strikethrough whichever is not applicable

• 2: In cases of non-individual shareholders, declaration to be printed on the letterhead

Page 2 of 2

Folio No./DP id/Client id

Name of the Company Bayer CropScience Limited

INCOME-TAX RULES, 1962

lFORM NO. 15G

[See section 197A(1), 197A(1A) and rule 29CJ

Declaration under section 197A(1) and section 197A(1A) to be made by an individual or a person (not being a company or firm) claiming certain incomes without deduction of tax

PART I	PART I	PART I	PART I	PART I	PART I	PART I	PART I	PART I	PART I	PART I	PART I
1. Name of Assessee (Declarant)							2. PANof the Assesseel
3. Status2 Resident		4. Previous year(P.Y.)3 2021-2022 (for which declaration is being made)							5. Resident Individua		ial Status4 l
6. Flat/Door/Block No.			7. Name of Premises				8. Road/Street/Lane			9	. Area/Locality
10. Town/City/District			11. State				12. PIN				13. Email
14. Telephone No. (with STD Code) and Mobile No.				15 (a) Whether assessed to tax under the Yes Income-tax Act, 19615: (b) If yes, latest assessment year for which assessed							No
16. E is ma	stimated income for which this declar de				ation		17. Estimated total income of th income mentioned in column 16				e P.Y. in which to be included6
18. D	etails of FormNo.15G other than this				form filed during the previous year, if any7
	Total No. of Form No. 15G filed					Aggregate amo		unt of income for which For			m No.15G filed
19. D	etails of income for which the declara				tion is filed
Sl. No.	Identification number of relevant investment/account, etc.8				Nature of income			Section under which tax is deductible			Amount of income
					Dividend			Section 194

Declaration/Verificationl0

I/We .................................................................... do hereby declare that to the best of my/our knowledge and belief what is statedabove iscorrect,complete and is trulystated.I/Wedeclarethat the incomes referred to in this form are not includible in the total income of any other person under sections 60 to 64 of the Income-tax Act, 1961. I/We further declare that the tax on my/our estimated total income including income/incomes referred to in column 16 and aggregate amount of income/incomes referred to in column 18 computed in accordance withthe provisions of the Incometax Act, 1961, forthe previousyear ending on 31 March 2022 relevant to the assessment year 2022-2023 will be nil. I/We also declare that my/our income/incomes referred to in column 16 and the aggregate amount of *income/incomes referred to in column 18 for the previous year ending on 31 March 2022 relevant to the Assessment year 2022-2023 will not exceed the maximum amount which is not charge-able to income-tax.

Place: ........................................ Date: ........................................

............................................................... Signature of the Declarant[9]

1. Substituted by IT (Fourteenth Arndt.) Rules 2015, w.e.f. 1-10-2015 . Earlier Forrn No. 15G was inserted by the IT (Fifth Arndt.) Rules, 1982, w.e.f. 21-6-1982 and later on arnended by the IT (Fifth Arndt.) Rules, 1989, w.r.e.f. 1-4-1988, IT (Fourteenth Arndt.) Rules, 1990, w.e.f. 20-11-1990 and IT (Twelfth Arndt.) Rules, 2002, w.e.f. 21-6-2002 and substituted by the IT (Eighth Arndt.) Rules, 2003, w.e.f. 9-6-2003 and IT (Second Arndt.)Rules,2013, w.e.f. 19-2-2013.

PART II

[To be filled by the person responsible for paying the income referred to in column 16 of Part I]

1. Name of the person responsible for paying	1. Name of the person responsible for paying		2. Unique Identification No.11	2. Unique Identification No.11
3. PAN of the person responsible for paying	4. Complete Address		5. TAN of the person responsible for paying
6. Email	7. Telephone No. (with	STD Code) and Mobile No.		8. Amount of income paid12
9. Date on which Declaration is received (DD/MM/YYYY)		10. Date on which the income has been paid/credited (DD/MM/YYYY)
Place: .......................................... Date: ..........................................		................................................................................................. Signature of the person responsible for paying the income referred to in column 16 of Part I

*Delete whichever is not applicable.

lAs per provisions of section 206AA(2), the declaration under section 197A(1) or 197A(1A) shall be invalid if the declarant fails to furnish his valid Permanent Account Number (PAN).

2Declaration can be furnished by an individual under section 197A(1) and a person (otherthan a company or a firm) under section 197A(1A).

3The financial year to which the income pertains.

4Please mention the residential status as per the provisions of section 6 of the Income-tax Act, 1961.

5Please mention "Yes" if assessed to tax under the provisions of Income-tax Act, 1961 for any of the assessment year out of six assessment years preceding the year in which the declaration is filed.

6Please mention the amount of estimated total income of the previous year for which the declaration is filed including the amount of income for which this declaration is made.

7In case any declaration(s) in Form No. 15G is filed before filing this declaration during the previous year, mention the total number of such Form No. 15G filed alongwith the aggregate amount of income for which said declaration(s) have been filed.

8Mention the distinctive number of shares, account number of term deposit, recurring deposit, National Savings Schemes, life insurance policy number, employee code, etc.

9Indicate the capacity in which the declaration is furnished on behalf of a HUF, AOP, etc.

l0Before signing the declaration/verification, the declarant should satisfy himself that the information furnished in this form is true, correct and complete in all respects. Any person making a false statement in the declaration shall be liable to prosecution under section 277 of the Income-tax Act, 1961 and on conviction be punishable-

• (i) in a case where tax sought to be evaded exceeds twenty-five lakh rupees, with rigorous imprisonment which shall not be less than six months but which may extend to seven years and with fine;

• (ii) in any other case, with rigorous imprisonment which shall not be less than three months but which may extend to two years and with fine.

llThe person responsible for paying the income referred to in column 16 of Part I shall allot a unique identification number to all the Form No. 15G received by him during a quarter of the financial year and report this reference number along with the particulars prescribed in rule 31A(4)(vii) of the Income-tax Rules, 1962 in the TDS statement furnished for the same quarter. In case the person has also received Form No.15H during the same quarter, please allot separate series of serial number for Form No.15G and Form No.15H.

l2The person responsible for paying the income referred to in column 16 of Part I shall not accept the declaration where the amount of income of the nature referred to in sub-section (1) or sub-section (1A) of section 197A or the aggregate of the amounts of such income credited or paid or likely to be credited or paid during the previous year in which such income is to be included exceeds the maximum amount which is not chargeable to tax. For deciding the eligibility, he is required to verify income or the aggregate amount of incomes, as the case may be, reported by the declarant in columns 16 and 18.

Name of the Company Bayer CropScience Limited

Folio No./DP id/Client id

1 FORM NO. 15H

[ See section 197A(1C) and rule 29C]

Declaration under section 197A(1C) to be made by an individual who is of the age of sixty years or more claiming certain incomes without deduction of tax.

PART I

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1. Name of Assessee (Declarant) 2. Permanent Account 3. Date of
Number or Aadhaar Birth [2] (DD/MM/YYYY)
Number of the Assessee [1]
5. Flat/Door/Block No. 6. Name of Premises
4. Previous year(P.Y.) [3 ] (for
which declaration is being made)
2021-22
7. Road/Street/Lane 8. Area/Locality 9. Town/City/District 10. State
11. PIN 12. Email 13. Telephone No. (with STD Code) and Mobile No.
14 ( a ) Whether assessed to tax [4] : Yes No
( b ) If yes, latest assessment year for which assessed
15. Estimated income for which this declaration is made
16. Estimated total income of the P.Y. in which income
mentioned in column 15 to be included [5]
17. Details of Form No.15H other than this form filed for the previous year, if any [6]
Total No. of Form No.15H filed Aggregate amount of income for which Form No.15H filed
18. Details of income for which the declaration is filed
Sl. Identification number of Nature of income Section under Amount of
No. relevant which tax is income
deductible
investment/account, etc. [7]
Dividend Section 194
............................................................
Signature of the Declarant
----- End of picture text -----

1. Substituted by the IT (Fourteenth Amdt.) Rules, 2015, w.e.f. 1-10-2015 . Earlier Form No. 15H was amended by the IT (Fifth Amdt.) Rules, 1982, w.e.f. 21-6-1982, IT (Fifth Amdt.) Rules, 1989, w.r.e.f. 1-4-1988, IT (Fourteenth Amdt.) Rules, 1990, w.e.f. 20-11-1990, IT (Twelfth Amdt.) Rules, 1992, w.e.f. 1-6-1992, IT (Seventh Amdt.) Rules, 1995, w.e.f. 1-7-1995, IT (Thirty-second Amdt.) Rules, 1999, w.e.f. 19-11-1999, IT (Twelfth Amdt.) Rules, 2002, w.e.f. 21-6-2002, IT (Eighth Amdt.) Rules, 2003, w.e.f. 9-6-2003, IT

(Fourteenth Amdt.) Rules, 2003, w.e.f. 1-8-2003 and IT (Second Amdt.) Rules, 2013, w.e.f. 19-2-2013.

Declaration/Verification[8]

I ....................................................... do hereby declare that I am resident in India within the meaning of section 6 of the Income-tax Act, 1961. I also hereby declare that to the best of my knowledge and belief what is stated above is correct, complete and is truly stated and that the incomes referred to in this form are not includible in the total income of any other person under sections 60 to 64 of the Income-tax Act, 1961. I further declare that the tax on my estimated total income including income/incomes referred to in column 15 and aggregate amount of *income/incomes referred to in column 17 computed in accordance with the provisions of the Income-tax Act, 1961, for the previous year ending on 31 March 2022 relevant to the assessment year 2022-2023 will be nil .

Place: ...................................... ................................................................. Date: ....................................... Signature of the Declarant

PART II

[To be filled by the person responsible for paying the income referred to in column 15 of Part I]

1. Name of the person responsible for paying	1. Name of the person responsible for paying	1. Name of the person responsible for paying	2. Unique Identification No.9	2. Unique Identification No.9
3. Permanent Account Number or Aadhaar Number of the person responsible for paying	4. Complete Address			5. TAN of the person responsible for paying
6. Email	7. Telephone No. (with STD Code) and Mobile No.			8. Amount of income paid10
9. Date on which Declaration is received (DD/MM/YYYY)		10. Date on which the income has been paid/credited (DD/MM/YYYY)

Place: ....................................... ................................................................................... Date: ....................................... Signature of the person responsible for paying the income referred to in column 15 of Part I

*Delete whichever is not applicable.

1. As per provisions of section 206AA(2), the declaration under section 197A(1C) shall be invalid if the declarant fails to furnish his valid Permanent Account Number or Aadhaar Number.

2. Declaration can be furnished by a resident individual who is of the age of 60 years or more at any time during the previous year.

3. The financial year to which the income pertains.

4. Please mention “Yes” if assessed to tax under the provisions of Income-tax Act, 1961 for any of the assessment year out of six assessment years preceding the year in which the declaration is filed.

5. Please mention the amount of estimated total income of the previous year for which the declaration is filed including the amount of income for which this declaration is made.

6. In case any declaration(s) in Form No. 15H is filed before filing this declaration during the previous year, mention the total number of such Form No. 15H filed along with the aggregate amount of income for which said declaration(s) have been filed.

7. Mention the distinctive number of shares, account number of term deposit, recurring deposit, National Savings Schemes, life insurance policy number, employee code, etc.

8. Before signing the declaration/verification, the declarant should satisfy himself that the information furnished in this form is true, correct and complete in all respects. Any person making a false statement in the declaration shall be liable to prosecution under section 277 of the Income-tax Act, 1961 and on conviction be punishable—

9. (i) in a case where tax sought to be evaded exceeds twenty-five lakh rupees, with rigorous imprisonment which shall not be less than six months but which may extend to seven years and with fine;

10. (ii) in any other case, with rigorous imprisonment which shall not be less than three months but which may extend to two years and with fine.

11. The person responsible for paying the income referred to in column 15 of Part I shall allot a unique identification number to all the Form No. 15H received by him during a quarter of the financial year and report this reference number along with the particulars prescribed in rule 31A(4)( vii ) of the Income-tax Rules, 1962 in the TDS statement furnished for the same quarter. In case the person has also received Form No.15G during the same quarter, please allot separate series of serial number for Form No.15H and Form No.15G.

12. The person responsible for paying the income referred to in column 15 of Part I shall not accept the declaration where the amount of income of the nature referred to in section 197A(1C) or the aggregate of the amounts of such income credited or paid or likely to be credited or paid during the previous year in which such income is to be included exceeds the maximum amount which is not chargeable to tax after allowing for deduction(s) under Chapter VI-A, if any, or set off of loss, if any, under the head “income from house property” for which the declarant is eligible. For deciding the eligibility, he is required to verify income or the aggregate amount of incomes, as the case may be, reported by the declarant in columns 15 and 17.

1 [Provided that such person shall accept the declaration in a case where income of the assessee, who is eligible for rebate of income-tax under section 87A, is higher than the income for which declaration can be accepted as per this note, but his tax liability shall be nil after taking into account the rebate available to him under the said section 87A . ]

1. Inserted by Income-tax (4th Amendment) Rules, 2019, w.e.f. 22-5-2019 .

FORM NO. 10F

[See sub-rule (1) of rule 21AB]

Information to be provided under sub-section (5) of section 90 or sub-section (5) of section 90A of the Income-tax Act, 1961

I................................................................son/daughter of Shri....................................................... in the capacity of................................................................. (designation) do provide the following information, relevant to the previous year………………………………. in my case/in the case of ……………………………………………………. for the purposes of sub-section (5) of *section 90/section 90A: —

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Sl.No Nature of : Details #
. information
( i ) Status (individual, company, firm etc.) of the assessee :
( ii ) Permanent Account Number or Aadhaar Number of the :
assessee if allotted
( iii ) Nationality (in the case of an individual) or Country or :
specified territory of incorporation or registration (in the
case of others)
( iv ) Assessee's tax identification number in the country or :
specified territory of residence and if there is no such
number, then, a unique number on the basis of which the
person is identified by the Government of the country or the
specified territory of which the assessee claims to be a
resident
( v ) Period for which the residential status as mentioned in the :
certificate referred to in sub-section (4) of section 90 or sub-
section (4) of section 90A is applicable
( vi ) Address of the assessee in the country or territory outside :
India during the period for which the certificate, mentioned
in ( v ) above, is applicable
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2. I have obtained a certificate referred to in sub-section (4) of section 90 or sub-section (4) of section 90A from the Government of …..………………………………. (name of country or specified territory outside India)

Signature : ……………………………. Name : ……………………………. Address : …………………………… ……………………………………...

……………………………………...

Permanent Account Number or Aadhaar Number ……………………………

Verification

I …………………………………………….... do hereby declare that to the best of my knowledge and belief what is stated above is correct, complete and is truly stated.

Verified today the ………………………….. day of……………………………

…………………………….. Signature of the person providing the information

Place : ……………………………

Notes:

1. *Delete whichever is not applicable.

2. #Write N.A. if the relevant information forms part of the certificate referred to in sub-section

(4) of section 90 or sub-section (4) of section 90.

Date - <>

To

BAYER CROPSCIENCE LIMITED CIN:L24210MH1958PLC011173

Registered Office: Bayer House, Central Avenue, Hiranandani Estate, Thane (West) - 400 607.

Subject: Declaration for claiming tax treaty benefits on dividend income for the period April 2021- March 2022

Ref: PAN – Mention PAN of Shareholder Folio Number / DP Id / Client Id – Mention all the account details

With reference to the captioned subject, and in relation to the appropriate withholding of taxes on the Dividend payable to me / us by BAYER CROPSCIENCE LIMITED (the Company), I / We hereby declare as under:

1. I / We, Full name of the shareholder

2. I / We, Full name of the shareholder , holding share/shares of the Company as on the record date, hereby declare that I am /we are tax resident of country name for the period April 2021-March 2022 (Indian Fiscal Year) as per tax treaty between India and country name (hereinafter referred to as ‘said tax treaty’) read with the provisions laid down in Multilateral Instrument (MLI), wherever applicable.

3. Accordingly, I am / we are eligible to be governed by the provisions of the said tax treaty read with the provisions laid down in MLI, wherever applicable.

4. I / We hereby declare that, I am /we are the beneficial owner of the share/shares held in the Company as well as the dividend arising from such shareholding.

5. I/ We further declare that I/ we have the right to use and enjoy the dividend received/ receivable from the above shares and such right is not constrained by any contractual and/ or legal obligation to pass on such dividend to another person.

6. I/We further declare that I/we do not have and will not have any taxable presence, fixed base or Permanent Establishment in India as per the said tax treaty read with the provisions laid down in MLI, wherever applicable, during the period April 2021 – March 2022.

7. I/We hereby declare that any change in the status will be specifically intimated at dividend.india@bayer.com.

8. I/ We further indemnify the Company for any penal consequences arising out of any acts of commission or omission initiated on the Company by relying on my/ our above averment.

9. I/We hereby confirm that the above declaration should be considered to be applicable for all the shares held in the Company under PAN/ accounts declared in the form.

Thanking you. Yours faithfully,

For Name of the shareholder

<> Authorized Signatory - Name and designation

Note 1: Kindly strikethrough whichever is not applicable

• 2: In cases of non-individual shareholders, declaration to be printed on the letterhead

Date - <>

To

BAYER CROPSCIENCE LIMITED CIN:L24210MH1958PLC011173

Registered Office: Bayer House, Central Avenue, Hiranandani Estate, Thane (West) - 400 607.

Subject: Declaration under section 206AB of the Income-tax Act, 1961 (‘Act’) for the period April 2021- March 2022

Ref: PAN – Mention PAN of Shareholder

Folio Number / DP Id / Client Id – Mention all the account details

With reference to the captioned subject, and in relation to the appropriate withholding of taxes on the Dividend payable to me / us by BAYER CROPSCIENCE LIMITED (the Company), I / We hereby declare as under:

1. I / We, Full name of the shareholder

2. I / We, Full name of the shareholder , holding share/shares of the Company as on the record date, hereby declare that I am /we are tax resident of country name for the period April 2021-March 2022 (Indian Fiscal Year).

3. I/We hereby declare that (select applicable)

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I/we do not have and will not have any taxable presence, fixed base or Permanent Establishment in India as per the provisions of section 206AB of the Act, during the period April 2021 – March 2022.

OR

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• I/ We hereby declare that I/we have taxable presence, fixed base or Permanent Establishment in India as per the provisions of section 206AB of the Act and I/we have duly filed return of income, as per the provisions of the Act, for one/ both of the two assessment years relevant to the two previous years immediately prior to the previous year in which tax is required to be deducted, within the time limit of filing return of income specified under section 139(1) of the Act.

• I/ We further indemnify the Company for any penal consequences arising out of any acts of commission or omission initiated on the Company by relying on my/ our above averment.

• I/We hereby confirm that the above declaration should be considered to be applicable for all the shares held in the Company under PAN / accounts declared in the form.

Thanking you. Yours faithfully,

For Name of the shareholder

<> Authorized Signatory - Name and designation

Note 1: Kindly strikethrough whichever is not applicable

• 2: In cases of non-individual shareholders, declaration to be printed on the letterhead