Aster DM Healthcare Limited has issued a regulatory disclosure regarding the publication of newspaper advertisements for its upcoming National Company Law Tribunal (NCLT) hearing concerning the proposed amalgamation with Quality Care India Limited.

Regulatory Compliance and Publication Details

The company published mandatory newspaper advertisements on April 2, 2026, in compliance with Regulations 30 and 47 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The advertisements appeared in two publications to ensure comprehensive coverage:

NCLT Order and Amalgamation Scheme

The newspaper publication follows an order dated March 23, 2026, issued by the Hon'ble National Company Law Tribunal. The order pertains to the Scheme of Amalgamation amongst Quality Care India Limited and Aster DM Healthcare Limited, involving their respective shareholders and creditors.

The scheme represents a significant corporate restructuring initiative that requires regulatory approval and stakeholder consultation through the established legal framework.

Accessibility and Transparency Measures

To ensure maximum transparency and accessibility, the company has made the newspaper publication available on its official website. Stakeholders can access the complete documentation at the dedicated merger section: https://www.asterdmhealthcare.in/investors/aster-qcil-merger/scheme-of-merger .

Corporate Governance Framework

The disclosure was signed by Hemish Purushottam, Company Secretary and Compliance Officer (Membership No. A24331), demonstrating the company's commitment to proper corporate governance procedures. The communication was addressed to both major stock exchanges:

This regulatory filing ensures that all stakeholders, including investors, creditors, and regulatory authorities, are properly informed about the upcoming NCLT proceedings and can participate in the legal process as required under applicable corporate laws.

Aster DM Healthcare Limited has announced an interim dividend of Rs 3.00 per equity share for the financial year 2025-26, as declared by the Board of Directors at their meeting held on March 26, 2026. The company has set April 03, 2026 as the record date for determining shareholders' entitlement to receive the interim dividend.

The healthcare major has issued comprehensive guidelines to shareholders regarding tax deduction at source (TDS) provisions under the Income-tax Act 2025, which came into effect from April 1, 2026, replacing the earlier Income-tax Act 1961.

TDS Provisions for Resident Shareholders

For resident shareholders, the company will deduct tax at source under Section 393(1) of the Act with varying rates based on PAN status and shareholder category:

Shareholders with invalid PAN or PAN not linked with Aadhaar will face higher TDS rates of 20%. However, based on CBDT circular number 9/2025 dated July 21, 2025, shareholders can avoid higher TDS rates if they make their PAN operative through Aadhaar linkage within two months from the dividend payment date.

Exemptions and Special Categories

Certain categories of shareholders can claim TDS exemption by submitting appropriate forms and documentation:

• Individual shareholders can submit Form 121 if their estimated total income is Rs 4,00,000 or less under the new default tax regime
• Insurance companies, mutual funds, and AIFs can claim exemption by providing relevant registration documents and declarations
• Provident funds, superannuation funds, and pension funds with exempt status under Section 11 can avoid TDS with proper documentation

Non-Resident Shareholder Provisions

Non-resident shareholders will be subject to TDS provisions under Section 393(2) of the Act:

To avail benefits under Double Tax Avoidance Agreements (DTAA), non-resident shareholders must provide extensive documentation including PAN details, Tax Residency Certificate for FY 2026-27, self-declaration in Form 41, permanent establishment declaration, and beneficial ownership confirmation.

Important Deadlines and Compliance

The company has set April 06, 2026 as the final deadline for submission of all TDS-related documents and communications. Shareholders are required to submit necessary forms and declarations to avoid higher tax deduction rates.

For shareholders holding shares in electronic form, updates to personal details including PAN and bank information should be made through their Depository Participants. Physical shareholders need to contact the company's Registrar and Share Transfer Agent, MUFG Intime India Private Limited.

Key Compliance Notes

The company reserves the right to deduct tax at maximum applicable rates in cases of incomplete, ambiguous, or conflicting information. Shareholders remain responsible for any income tax demands arising from misrepresentation or omission of information provided to the company.

All relevant forms and detailed guidelines are available on the company's website, and shareholders can submit required documents via email to dividend@asterdmhealthcare.in or through the designated online portal for form submissions.