Amines & Plasticizers Limited has received an Income Tax Assessment Order for Assessment Year 2013-14 along with a penalty show cause notice from the Income Tax Department. The company disclosed this development to stock exchanges on March 30, 2026, under Regulation 30 of SEBI Listing Regulations.

Assessment Order Details

The Income Tax Assessment Order was issued under Section 147 read with Section 250 read with Section 144B of the Income Tax Act, 1961 for Assessment Year 2013-14. The order carries a total demand of Rs. 3,14,30,443/-, which includes interest of Rs. 1,59,85,045/-.

Penalty Show Cause Notice

Along with the assessment order, the company also received a Show Cause Notice for penalty under Section 274 read with Section 271(1)(c) of the Income Tax Act on March 28, 2026 at 08:36 PM. The notice has not quantified any specific penalty amount.

Company's Response and Legal Action

Amines & Plasticizers Limited has taken immediate action regarding both communications:

• Filed an appeal against the Assessment Order on March 30, 2026
• Plans to contest the penalty show cause notice with documentary evidence
• Engaged legal counsel for advice on the matter

Based on preliminary assessment, prevailing law, and legal counsel advice, the company stated it does not foresee any material impact on its financial, operational, or other activities.

Background and Previous Communications

This development is part of a series of similar communications from the Income Tax Department. The company had earlier received Show Cause Notices under Section 147 of the Income Tax Act for Assessment Years 2013-14, 2014-15, and 2015-16, which were disclosed on February 27, 2026. Subsequently, assessment orders for AY 2014-15 and 2015-16 were received and disclosed on March 21, 2026.

Disclosure Timeline

The company explained the delay in reporting by noting that the communications were received late evening on Saturday, March 28, 2026, and time was needed to review the orders and evaluate next steps before making the disclosure at the earliest opportunity.

Amines & Plasticizers Limited has announced the opening of a special window facility for shareholders to transfer and dematerialise their physical securities. The company published newspaper advertisements on March 25, 2026, in Financial Express (English) and Dainandin Bharta (Assamese) to inform shareholders about this important opportunity.

Special Window Details

The special window facility will remain open for one year, providing shareholders with adequate time to complete their transactions.

Eligibility Criteria

The facility is specifically designed for shareholders who had sold or purchased shares prior to April 01, 2019. The company has provided a detailed matrix to help shareholders understand their eligibility for lodging transfers under this special window.

Important Conditions

Shareholders must note that only requests accompanied by original share certificates along with transfer deeds and other supporting documents will be considered under the special window. The transferred shares will be mandatorily credited to the transferee only in dematerialised (Demat) mode.

The shares transferred under this facility will be subject to a lock-in period of one year from the date of registration of transfer. During this lock-in period, such shares cannot be transferred, lien-marked, or pledged.

Contact Information

For queries regarding the special window facility, shareholders can contact the company's Registrar and Share Transfer Agent:

Regulatory Compliance

The announcement was made pursuant to Regulation 30 read with Part A Para A of Schedule III of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. Detailed information about the special window and newspaper publications are available on the company's website at the dedicated section for transfer and dematerialisation of physical securities.

The document was signed by Omkar Mhamunkar, Company Secretary & Compliance Officer (ACS – 26645), and digitally authenticated on March 25, 2026. This initiative demonstrates the company's commitment to facilitating shareholders' compliance with regulatory requirements while providing adequate support for the transition from physical to dematerialised holdings.