The Anup Engineering Ltd — Notice of Dividend Amount 2021

Jul 28, 2021

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28[th] July 2021

To, Department of Corporate Services BSE Limited, P.J. Towers, Dalal Street, Mumbai ‐ 400 001

Security Code: 542460 Security ID: ANUP

To, Listing Department

National Stock Exchange of India Limited, Exchange Plaza, 5th Floor Plot No. C/1, G. Block Bandra‐Kurla Complex, Bandra (E), Mumbai ‐ 400 051

Symbol: ANUP

Dear Sir / Madam,

Sub: Communication to Shareholders ‐ Intimation on Tax Deduction on Dividend

Pursuant to the Finance Act, 2020, with effect from April 1, 2020, Dividend Distribution Tax has been abolished and dividend income is taxable in the hands of the shareholders.

In this regard, please find enclosed herewith an email communication which has been sent to all the shareholders having their email ID’s registered with the Registrar and Share transfer agent /Depositories explaining the process on withholding tax from dividends paid to the shareholders at prescribed rates along with the necessary annexures.

This communication has also been made available on the website of the Company at https://www.anupengg.com/dividend/.

The specimen of the communication is appended for your reference and records.

Thanking you,

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THE ANUP ENGINEERING LIMITED

Behind 66 KV Elec. Sub Station, Odhav Road, Ahmedabad-382 415, Gujarat, India. F: +91 79 2287 0642 T: +91 79 2287 2823, 2287 0622 E: anup@anupengg.com

CIN: L29306GJ2017PLC099085

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THE ANUP ENGINEERING LIMITED

CIN: L29306GJ2017PLC099085

Registered Office: Behind 66 KV, Elec. Sub‐Station, Odhav Road, Ahmedabad – 382 415, Gujarat, India Phone No.: 079‐2287 2823, 2287 0622 Fax No.: 079 – 2287 0642

E: investorconnect@anupengg.com W: www.anupengg.com

Date: 28.07.2021

Dear Shareholder,

Subject: Deduction of tax at source on dividend

We are pleased to inform you that the Board of Directors at their Meeting held on Friday, 14[th] May 2021 have recommended payment of dividend of Rs. 7/‐ (Rupee Seven only) per equity share of face value of Rs. 10/‐ (Rupee Ten) each for the Financial Year ended 31[st] March 2021, subject to approval of shareholders in the ensuing Annual General Meeting (AGM).

The dividend, as recommended by the Board, if approved at the ensuing annual general meeting, would be paid / dispatched subject to deduction of tax at source (“TDS”) on (i) to all Beneficial Owners in respect of shares held in dematerialized form as per the data as may be made available by the National Securities Depository Limited (“NSDL”) and the Central Depository Services (India) Limited (“CDSL”), as of the close of business hours on Tuesday, the 10[th] August 2021 and (ii) to all Members in respect of shares held in physical form after giving effect to valid transfer, transmission or transposition requests lodged with the Company as of the close of business hours on Tuesday, the 10[th] August 2021.

While on the subject, we request you to submit / update your bank account details with your Depository Participant, in case you are holding shares in the electronic form. In case your shareholding is in the physical form, you will have to submit copy of a covering letter, duly signed by the first shareholder, along with a cancelled cheque leaf with your name and bank account details and a copy of your PAN card, duly self‐attested, with Registrar and Transfer Agent (RTA) i.e. Linkintime India Private Limited ("Link") at 506 to 508, Amarnath Business Centre ‐ 1, Beside Gala Business Centre, Nr St. Xavier’s College Corner, Off C.G. Road, Sardar Patel Nagar, Ellisbridge, Ahmedabad‐380006, Gujarat, India. This will facilitate receipt of dividend directly into your bank account. In case the cancelled cheque leaf does not bear your name, please attach a copy of the bank pass‐book statement, duly self‐attested.

As you may be aware, in terms of the provisions of the Income‐tax Act, 1961, ("the Act") as amended by the Finance Act, 2020, dividend paid or distributed by a Company on or after 1[st] April 2020 shall be taxable in the hands of the shareholders. The Company shall therefore be required to deduct tax at source at the time of payment of dividend.

This communication summarizes the applicable TDS provisions in accordance with the provisions of the Act for various categories, including Resident or Non‐Resident members.

FOR ALL SHAREHOLDERS ‐ UPDATION OF DETAILS, AS APPLICABLE

All Shareholders are requested to ensure that the below details are completed and/or updated, as applicable, in their respective demat account(s) maintained with the Depository participant(s); or in case of shares held in physical form, with the RTA or Company.

Please note that the following details, in case you had already registered with the Company, as available with the Company in the Register of Members/Register of Beneficial Ownership maintained by the Depositories will be relied upon by the Company, for the purpose of complying with the applicable TDS provisions:

• I. Valid Permanent Account Number.

II. Residential status as per the Act i.e. Resident or Non‐Resident for FY 2021‐22.

III. Category of the Shareholder viz. Mutual Fund, Insurance Company, Alternate Investment Fund (AIF) Category I and II, AIF Category III, Government (Central/State Government), Foreign Portfolio Investor (FPI)/Foreign Institutional Investor (FII): Foreign Company, FPI/FII: Others (being Individual, Firm, Trust, Artificial Juridical Person, etc.), Individual, Hindu Undivided Family (HUF), Firm, Limited Liability Partnership (LLP), Association of Persons (AOP), Body of Individuals (BOI) or Artificial Juridical Person, Trust, Domestic Company, Foreign Company, etc.

IV. Email Address.

• V. Residential Address.

For resident shareholders: Tax will be deducted at source under section 194 of the Act @ 10% on the amount of dividend payable unless exempt under any of the provisions of the Act. However, in case of individuals, TDS would not apply if the aggregate of total dividend distributed to them by the Company during FY 2021‐22 does not exceed Rs. 5,000/‐.

Tax at source will also not be deducted in cases where a shareholder provides Form 15G (applicable to any person other than a Company or a Firm) / Form 15H (applicable to an individual above the age of 60 years), provided that the eligibility conditions are being met. The format of Form 15G and Form 15H are as per Enclosure 1 and 2 respectively.

TDS is required to be deducted at the rate prescribed in the lower tax withholding certificate issued under section 197 of the Act, if such valid certificate is provided.

Needless to mention, the Permanent Account Number (PAN) will be mandatorily required. If PAN is not submitted or is invalid , TDS would be deducted @ 20% as per Section 206AA of the Act.

Please note that:

• Section 206AB has been introduced by the Finance Act, 2021, whereby TDS will be higher of the following:

• Twice the rate specified in the relevant provision of the Income‐tax Act; or

• Twice the rate or rates in force; or

• the rate of 5%.

in case a person has not filed his/her Return of Income for each of the two preceding financial years and the aggregate of tax deducted at source (TDS) including tax collected at source (TCS) in his/her case is Rs. 50,000 or more in each of these two financial years. The aggregate amount of TDS / TCS of Rs 50,000 in a year is not limited to TDS only on dividend income received by the shareholder but will include all TDS transactions of the shareholder during the relevant financial year. These provisions will be effective from July 01, 2021.

In order to provide exemption from withholding of tax, the following organizations must provide a self‐declaration as listed below:

1. Insurance companies : A declaration that they are beneficial owners of shares held;

2. Mutual Funds : A declaration that they are governed by the provisions of section 10(23D) of the Act along with copy of registration documents (self‐attested);

3. Alternative Investment Fund (AIF) established in India : A declaration that its income is exempt under section 10(23FBA) of the Act and they are established as Category I or Category II or Catrgory III AIF under the SEBI regulations. Copy of registration documents (self‐attested) should be provided;

4. New Pension System Trust: A declaration that they are governed by the provisions of section 10(44) [subsection 1E to section 197A] of the Act along with copy of registration documents (self‐attested);

5. Corporation established by or under a Central Act which is, under any law for the time being in force, exempt from income‐ tax on its income : Documentary evidence that the person is covered under section 196 of the Act.

For non‐resident shareholders : tax is required to be withheld in accordance with the provisions of Section 195 of the Act at applicable rates in force. As per the relevant provisions of the Act, the tax shall be withheld @ 20% (plus applicable surcharge and cess) on the amount of dividend payable. However, as per Section 90 of the Act, a non‐ resident shareholder has the option to be governed by the provisions of the Double Tax Avoidance Agreement

("DTAA") between India and the country of tax residence of the shareholder, if they are more beneficial to the shareholder. For this purpose, i.e. to avail the tax treaty benefits, the non‐resident shareholder will have to provide the following:

1. Self‐attested copy of PAN card, if any, allotted by the Indian income tax authorities;

2. Self‐attested copy of Tax Residency Certificate ("TRC") obtained from the tax authorities of the country of which the shareholder is resident. Request you to kindly note that TRC should cover the period of payment i.e. FY 2021‐22 and should be in English Language. If the local language is other than English, TRC shall be required to be translated into English and be required to be notarized/apostille;

3. Self‐declaration in Form 10F. The format of Form 10F is as per Enclosure 3 ;

4. Self‐declaration in the format is as per Enclosure 4 ;

The Company is not obligated to apply the beneficial DTAA rates at the time of tax deduction / withholding on dividend amounts. Application of beneficial DTAA rate shall depend upon the completeness and satisfactory review by the Company, of the documents submitted by non‐ resident shareholders.

The provisions of Section 206AB shall not be applicable to non‐resident who does not have permanent establishment (P.E) in India, therefore non‐resident shareholders must provide a declaration confirming whether they have permanent establishment (P.E) in India or not to ascertain the applicability of said provisions respectively.

TDS is required to be deducted at the rate prescribed in the lower tax withholding certificate issued under section 197 of the Act, if such valid certificate is provided.

To enable us to determine the appropriate TDS / withholding tax rate applicable, we request you to provide the above details and documents not later than 5:00 PM, Tuesday, the 10th August 2021.

To summarise, dividend will be paid after deducting the tax at source as under:

1. NIL for individual resident shareholders receiving dividend upto Rs.5000 or in case Form 15G / Form 15H (as applicable) along with self‐attested copy of the PAN card is submitted;

2. 10% for resident shareholders in case copy of PAN card is provided/available and is not a specified person under section 206AB;

3. 20% for resident shareholders if copy of PAN card is not provided / not available /PAN card is provided but a shareholder is a specified person under section 206AB

4. Tax will be assessed on the basis of documents / declaration submitted by the non‐resident shareholders;

5. 20% plus applicable surcharge and cess for non‐resident shareholders in case the aforementioned documents are submitted and is not a specified person under section 206AB;

6. 40% plus applicable surcharge and cess for non‐resident shareholders in case the aforementioned documents are not submitted and is a specified person under section 206AB

7. Lower/ NIL TDS on submission of self‐attested copy of the certificate issued under section 197 of the Act.

No communication on the tax determination / deduction shall be entertained after Tuesday, the 10th August 2021.

In view of the prevailing COVID 19 situation, only scanned copies of the aforementioned tax relief documents such as PAN, Forms 15G/15H/10F/Self‐declaration/documentary evidence etc. will be accepted by the Company. Accordingly, in order to enable the Company to determine the appropriate Tax rate to be deducted at Source (TDS), we would request you to submit the documents as applicable through email dividend@anupengg.com.

In case tax on dividend is deducted at a higher rate in the absence of receipt or insufficiency of the aforementioned details / documents from you, you would still have the option of claiming refund of the excess tax paid at the time of filing your income tax return. No claim shall lie against the Company for such taxes deducted. Shareholders will be able to see the credit of TDS in Form No.26AS, which can be downloaded from their e‐filing account at https://incometaxindiaefiling.gov.in, in case their PAN is registered with the income tax department.

In case, the dividend income is assessable to tax in the hands of a person other than the registered Shareholder as on the Book Closure Date, the registered shareholder is required to furnish a declaration containing the name, address, PAN of the person to whom TDS credit is to be given and reasons for giving credit to such person.

In the event of any income tax demand (including interest, penalty, etc.) arising from any misrepresentation, inaccuracy or omission of information provided / to be provided by the Shareholder(s), especially with respect to its residential status such Shareholder(s) will be responsible to indemnify the Company and also, provide the Company with all information / documents and co‐operation at the time of payment of dividend/during the course of any appellate proceedings.

Above communication on TDS sets out the provisions of law in a summary manner only and does not purport to be a complete analysis or listing of all potential tax consequences. Shareholders should consult with their own tax advisors for the tax provisions that may be applicable to them.

We seek your co‐operation in the matter.

Thanking you,

Yours faithfully, For The Anup Engineering Limited

Sd/‐ Chintankumar Patel Company Secretary

Encl.: As above

Name of the Company

Dp. Id – Client Id/ Folio No.

INCOME-TAX RULES, 1962

1 FORM NO. 15G

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

1. Name of Assessee(Declarant)	1. Name of Assessee(Declarant)	1. Name of Assessee(Declarant)	1. Name of Assessee(Declarant)	1. Name of Assessee(Declarant)	1. Name of Assessee(Declarant)	2. PAN of the Assessee1	2. PAN of the Assessee1	2. PAN of the Assessee1	2. PAN of the Assessee1	2. PAN of the Assessee1
3. Status2		4. Previous year (P.Y.)3FY 2021-22 (for which declaration is beingmade)						5. ResidentialStatus4
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 Income-tax Act,19615 (b) If yes, latest assessment year for which assessed ~~Yes No~~
16. Estimated income for which this declaration is made						17. Estimated total income of the P.Y. in which income mentioned in column16 to be included6
18. Details of Form No.15G other than this form filed during the previous year, if any7
Total No. of Form No.15G filed					Aggregate amount of income for which Form No.15G filed
19. Details of income for which the declaration is filed
Sl. No.	Identification number of relevant investment/account, etc8				Nature of income		Section under which tax is deductible			Amount of income

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

Declaration/Verification[10]

I/We...............................................................do hereby declare that to the best of my /our knowledge and belief what is stated above is correct, complete and is truly stated. I/We declare 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/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 with the provisions of the Income-tax Act,1961, for the previous year ending on 31-MAR-2022. relevant to the assessment year 2022-23.will be nil. I/We also declare that my/our income/incomes referred to in column16 and the aggregate amount of *income/incomes referred to in column 18 for the previous year ending on 31-MAR-2022. relevant to the assessment year 2022-23 will not exceed the maximum amount which is not charge-able to income-tax.

Date:........................................

Signature of the Declarant

---

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

P l a c e : . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . … … … … … … … … … …… … … … … . .

for paying the income referred to in column16ofPartI

*Delete whichever is not applicable.

1As 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 197 A (1) and a person (other than 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 Incometax 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.

7Incase 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.

10Before 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.

11The person responsible for paying the income referred to in column16 of Part I shall allot a unique identification number to all theFormNo.15G received by him during a quarter of the financial year and report this reference number alongwith the particulars prescribed in rule 31A(4)(vii) of the Income-tax Rules, 1962 in the TDS statement furnished for the same quarter. Incase the person has also received FormNo.15H during the same quarter, please allot separate series of serial number for FormNo.15G and FormNo.15H.

12The 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.

~~Dp. Id – Client Id/ Folio No.~~

~~Name of the Company~~

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 Birth2(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)
FY 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.
Yes No
14 ( a ) Whether assessed to tax4:
( 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
investment/account, etc.7 deductible
----- End of picture text -----

Signature of the Declarant

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-MAR-2022 relevant to the assessment year 2022-2023 will be nil .

Place: ....................................

Date :………………………… Signature of the Declarant Signature

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 .

Dp. Id – Client Id/ Folio No.

Name of the Company

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 2021-22 in my case/in the case of................................... for the purposes of sub-section (5) of *section 90/section 90A:-

Sl. No.	Nature of information	Details #
(i)	Status(individual,company,firm etc.)of the assesse
(ii)	Permanent Account Numberor Aadhaar Numberof theassesseeif allotted
(iii)	Nationality (in the case of an individual) or Country or specified territory of incorporationor registration(in the case ofothers)
(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 ofwhich theassessee claimsto bea resident
(v)	Period for which the residential status as mentioned in the certificate referred to insub-section(4) ofsection90 orsub-section(4) ofsection90A isapplicable	2021-22
(vi)	Address of the assessee in the country or territory outside India during the periodforwhich the certificate,mentionedin(v)above,isapplicable

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 90A.

Print on the letterhead

Declaration

Dated:

To,

The Anup Engineering Limited Behind 66 KV Elec Sub Station, Odhav Road, Ahmedabad-382345

Sir/Madam,

Re: Self-declaration for Financial Year (FY) 2021-22 of Indian Income Tax Act to take tax treaty benefits in relation to receipt of interim dividend income from The Anup Engineering Limited

With reference to the above referred subject matter I / We hereby declare as under:

I/We, _______(Complete name of the shareholder) having Permanent Account Number (PAN) under the Indian Income tax Act, 1961 (‘the Act’) ___(Please mention PAN) and holding_(Please mention number of shares held) number of shares of the Company as on the record date. I/We am/are a tax resident of_______(please mention name the Country). A copy of the valid tax residency certificate for the period 1[st] April, 2021 to 31[st] March, 2022, is enclosed herewith.;

I/We am/are tax resident of the______(Please mention Name of the country ) as defined under Article____of the tax treaty between India and ____(name of the country for applicable tax treaty). I/We am/are eligible to be governed by the provisions of the applicable tax treaty as modified by the “Multilateral Instrument” (MLI) and meet all the necessary conditions to avail the benefits under the applicable tax treaty;

As required to claim the benefits of the lower tax rate under the applicable tax treaty in relation to the dividend income to be received by me/us from the Company, I/We specifically confirm that I/We am/are the beneficial owner of the above referred equity shares of the Company and the dividend income receivable from the Company in relation to the said shares;

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;

Print on the letterhead

I/We am/are the legal and beneficial owner of the dividend income to be received from the Company;

I/We do not have any Permanent Establishment (‘PE’) or fixed base in India as construed under relevant Articles of the applicable tax treaty nor do we have any PE or business connection in India as construed under the relevant provisions of the Act. Further, I/We do not have a Business Connection in India according to the provision of Section 9(1)(i) of the Act and the amounts paid/payable to us, in any case, are not attributable to business operations, if any, carried out in India.

I/We specifically confirm that my affairs/affairs of_________ (Complete name of the shareholder) were arranged such that the main purpose or the principal purpose thereof was not to obtain tax benefits available under the applicable tax treaty.

Further, our claim for relief under the tax treaty is not restricted by application of Limitation of Benefit clause, if any, thereunder.

This declaration is valid for the period 1[st] April, 2021 to 31[st] March, 2022.

*I/We hereby confirm that the declarations made above are complete, true and bona fide. This declaration is issued to the Company to enable them to decide upon the withholding tax applicable on the dividend income receivable by__________ [NAME OF SHAREHOLDER]. I/We shall be solely responsible for any adverse income-tax consideration that may arise in India on the dividend income to be received from the Company.

Yours faithfully,

For _______[NAME OF SHAREHOLDER] Authorized Signatory _______[Name/designation] Dp. Id – Client Id/ Folio No.:______ Contact address: ________[Please insert] Email address: _______[Please insert] Contact Number: ___________[Please insert]

Signature:_____