Linde India Limited has issued a comprehensive notice to its shareholders regarding the impending transfer of unclaimed shares to the Investor Education and Protection Fund (IEPF) Authority. This regulatory action stems from provisions under Section 124(6) of the Companies Act, 2013, and the IEPF Rules, 2016, which mandate the transfer of shares where dividends remain unclaimed for seven consecutive years.

Official Notice Publication

The company has formally published the notice in Business Standard (English) - Kolkata edition and Aajkaal (Bengali) - Kolkata edition on March 27, 2026. This publication fulfills the requirements under Section 124(6) of the Companies Act, 2013 and Rule 6(3)(a) of the Investor Education and Protection Fund Authority Rules, 2016. The notice was signed by Company Secretary Amit Dhanuka and addresses shareholders whose dividends have remained unpaid from 2018 through 2024-25.

Regulatory Compliance and Timeline

The company has formally notified both the National Stock Exchange of India Limited and BSE Limited about this compliance measure under Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. Individual notices were sent to affected shareholders on March 23, 2026, providing details of shares liable for transfer to the IEPF Authority.

Affected Dividend Periods

The notice specifically covers dividends that have remained unclaimed across multiple financial years. The affected periods span from the 64th dividend declared for the financial year ending December 31, 2018, through the 70th dividend for the financial year ending March 31, 2025.

Action Required from Shareholders

Shareholders must submit their claims for unpaid dividends by June 5, 2026, to prevent the transfer of their shares to the IEPF Authority. The company has specified different documentation requirements based on the form of shareholding:

For Demat Shareholders:

• Copy of Client Master List (CML) showing name, address, Demat and bank account details

For Physical Shareholders:

• Duly filled and signed Forms ISR-1, ISR-2, ISR-3 or SH-13
• Self-attested copy of PAN Card
• Self-attested copy of Aadhar Card for address verification
• Original cancelled cheque leaf bearing the first holder's name

Submission Process and Consequences

Shareholders can submit their documentation via email to investor.relations.in@linde.com , followed by physical documents to either the company's registered office at Oxygen House, P-43, Taratala Road, Kolkata – 700088, or to the registrars KFin Technologies Limited at Selenium Tower B, Plot Nos. 31 & 32, Financial District, Nanakramguda, Hyderabad – 500032.

Failure to submit complete documentation by the specified deadline will result in automatic transfer of shares to the IEPF Authority without further notice. Additionally, all future benefits accruing on such shares will also be transferred to the IEPF Authority. For physical shareholders, the company will issue new share certificates for the transfer process, rendering original certificates non-negotiable.

Additional Resources

The company has made detailed information available on its website at www.lindeindia.in , including unpaid dividend details and necessary forms. Shareholders can also access IEPF Rules, Form IEPF-5, and instructions for claiming back transferred shares from both the company's website and the IEPF website at www.iepf.gov.in .

Linde India Limited's shareholders decisively rejected the proposed material related party transaction worth ₹4,177 million during the Extra-ordinary General Meeting (EGM) held on March 5, 2026. The voting results, announced through the scrutinizer's report, revealed that 89.24% of valid votes were cast against the resolution, marking a significant setback for the company's proposed transaction with Praxair India Private Limited.

Voting Results and Shareholder Response

The comprehensive voting process, conducted through both remote e-voting and electronic voting during the meeting, demonstrated overwhelming shareholder opposition to the proposed transaction. The detailed voting breakdown shows the extent of rejection across different shareholder categories.

Shareholder Category Analysis

The rejection was consistent across all voting categories, with public non-institutional shareholders showing the strongest opposition at 99.94% against the resolution. Public institutional shareholders also voted predominantly against the proposal with 77.46% opposition.

Meeting Proceedings and Compliance

The EGM was conducted at 11:30 A.M. (IST) through Video Conference (VC) and Other Audio Visual Means (OAVM) in full compliance with the Companies Act 2013, SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015, and various MCA circulars. Chairman Mr Michael James Devine presided over the meeting, which concluded at 1:03 P.M. IST with 45 members attending through video conference.

Transaction Details and Related Party

The rejected resolution sought approval for material related party transactions with Praxair India Private Limited, a wholly owned subsidiary of the Linde Plc Group, aggregating ₹4,177 million during financial year 2025-26. Notably, the promoter group, The BOC Group Limited holding 75% shareholding (63,963,167 equity shares), abstained from voting as required under related party transaction regulations.

Scrutinizer's Report and Regulatory Compliance

CS P.K. Sarawagi of M/s. P. Sarawagi & Associates, Company Secretaries, served as the appointed scrutinizer for the e-voting process. The scrutinizer's report, dated March 5, 2026, confirmed that all voting processes were conducted in a fair and transparent manner through NSDL's electronic voting platform. The remote e-voting period was held from March 2-4, 2026, with the cut-off date for voting eligibility set as February 26, 2026.