^{}[] CHEVIOT
^{}[] SINCE 1897

13th July, 2026

To
BSE Limited
Phiroze Jeejeebhoy Towers
Dalal Street, Fort
Mumbai – 400 001

National Stock Exchange of India Limited
Exchange Plaza, C-1, Block G,
Bandra Kurla Complex, Bandra (E),
Mumbai - 400 051

Ref: BSE Scrip Code – 526817 | NSE Symbol: CHEVIOT | ISIN - INE974B01016

Dear Sir/Madam

Sub: Cheviot Company Limited – Notice of the 128th Annual General Meeting of the Company

Notice convening the 128th Annual General Meeting of the Company on Thursday, 6th August, 2026 at 11:00 a.m. through Video Conferencing / Other Audio-Visual Means ('VC / OAVM') facility, in accordance with the provisions of the Companies Act, 2013 read with MCA/SEBI Circulars issued in this regard, to transact the business as set out in the Notice, is attached for your kind information and record.

Thanking you
Yours faithfully
For Cheviot Company Limited

ADITYA BANERJEE
Digitally signed by ADITYA BANERJEE
Date: 2026.07.13 12:31:22 +05'30'

(Aditya Banerjee)
Company Secretary and Compliance Officer

Encl. as stated above

^{}[] CHEVIOT COMPANY LTD.
^{}[] CIN: L65993WB1897PLC001409 • +91 82320 87911/12/13 • [email protected] • www.cheviotgroup.com
^{}[] 24 Park Street, Celica House, 9th Floor, Celica Park, Kolkata: 700 016, West Bengal, India.

^{}[] CHEVIOT
^{}[] SINCE 1897

NOTICE

NOTICE is hereby given that the 128th Annual General Meeting (AGM) of the members of CHEVIOT COMPANY LIMITED (hereinafter referred to as the "Company") will be held on Thursday, 6th August, 2026 at 11:00 A.M. (IST) through Video Conferencing (VC) or Other Audio-Visual Means (OAVM), to transact the following business:

Ordinary Business:

To receive, consider and adopt the audited financial statements of the Company for the financial year ended 31st March, 2026 together with the reports of the Board of Directors and the Auditors thereon.
To declare dividend of ₹ 25/- (Rupees twenty five only) per ordinary share on 58,41,875 ordinary shares of face value of ₹ 10/- each (250%), amounting to ₹ 14,60,46,875/- (Rupees fourteen crores sixty lakhs forty-six thousand eight hundred and seventy-five only) for the financial year ended 31st March, 2026.
To appoint a director in place of Mr. Utkarsh Kanoria (DIN 06950837), who retires by rotation and, being eligible, offers himself for re-appointment.

Special Business:

4. Payment of Commission to Non-Executive Directors

To consider and, if thought fit, to pass the following resolution as an Ordinary Resolution:

"RESOLVED THAT pursuant to the provisions of Section 197 and other applicable provisions, if any, of the Companies Act, 2013 (the Act), read with Schedule V thereto and the Companies (Appointment and Remuneration of Managerial Personnel) Rules, 2014 (including any statutory modification(s) or re-enactment thereof, for the time being in force) and Regulation 17(6) of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, consent of the members of the Company be and is hereby accorded to the payment of commission to the existing non-executive directors, including independent directors of the Company, in each of the financial years till the expiry of the term of such directors, with authority to the Board of Directors to determine the amount of commission payable in each year, provided that the total commission payable to such non-executive directors, including independent directors of the Company, shall not exceed 1 (one) percent of the net profits of the Company for the relevant financial year as computed in the manner specified under Section 198 of the Act.

FURTHER RESOLVED THAT in the event of absence or inadequacy of profits in any financial year during the tenure of appointment of the non-executive directors, including independent directors of the Company, the Board may pay commission to the non-executive directors, including independent directors of the Company in such year(s) not exceeding the ceiling laid down in Section II of Part II of Schedule V to the Act or any modification(s) or re-enactment thereof, subject to such approvals as may be required."

5. Ratification of remuneration payable to Cost Auditor

To consider and, if thought fit, to pass the following resolution as an Ordinary Resolution:

"RESOLVED THAT pursuant to the provisions of Section 148 and other applicable provisions, if any, of the Companies Act, 2013 read with Rule 14 of the Companies (Audit and Auditors) Rules, 2014 (including any statutory modification(s) or re-enactment thereof, for the time being in force), the remuneration of ₹ 40,000/- (Rupees forty thousand only) plus applicable taxes and re-imbursement of out of pocket expenses payable to M/s D. Radhakrishnan & Co., Cost Accountants (Registration No. 000018), appointed as the cost auditor by the Board of Directors of the Company to conduct audit of the cost accounting records maintained by the Company for the financial year ending 31st March, 2027, be and is hereby ratified."

By Order of the Board of Directors
of Cheviot Company Limited
Sd/-
Aditya Banerjee
Company Secretary and Compliance Officer
FCS 10954

Kolkata, 21st May, 2026
CIN: L65993WB1897PLC001409
Registered Office: 24, Park Street, Celica House, 9th Floor, Celica Park, Kolkata - 700 016
Ph: +91 82320 87911/12/13 | Email: [email protected] | Website: www.cheviotgroup.com

^{}[] Cheviot Company Limited

^{}[] CHEVIOT
^{}[] SINCE 1897

NOTICE (Contd.)

NOTES:

The Statement pursuant to the provisions of Section 102 of the Companies Act, 2013 (the "Act") read with Rules thereunder and Secretarial Standard on General Meetings ("SS-2"), setting out the material facts concerning each item of special business along with the rationale thereof, with the recommendation of the Board of Directors to the members, including information as required under Regulation 36 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 ("SEBI Listing Regulations") is annexed hereto and forms part of this notice.
ONLY A MEMBER IS ENTITLED TO ATTEND AND VOTE AT THE AGM THROUGH VC/OAVM. The facility to appoint proxies by the members will not be available for this AGM and hence, the Proxy Form is not annexed hereto. In case of joint holders attending the AGM, only such joint holder who is higher in the order of names will be entitled to vote at the AGM.
The AGM shall be conducted through VC/OAVM without the physical presence of the members at a common venue in accordance with the clarification Circulars issued by the Ministry of Corporate Affairs from time to time including the latest General Circular No. 03/2025 dated 22nd September, 2025 (collectively "MCA Circulars"). Members can attend and participate at the ensuing AGM through VC/OAVM only and hence, Attendance Slip and Route Map are not annexed hereto. The venue of the AGM shall be deemed to be the registered office of the Company. The VC/OAVM facility shall be provided by National Securities Depository Limited ("NSDL").
A member, whose name appears in the Register of Members or in the Register of Beneficial Owners maintained by the depositories, as on Thursday, 30th July, 2026 ("cut-off date") shall only be entitled to vote and attend the AGM through VC/OAVM. The members attending the AGM through VC/OAVM will be counted for the purpose of reckoning the quorum under Section 103 of the Act.
Pursuant to Section 113 of the Act, institutional/corporate members are entitled to appoint authorised representatives to attend the AGM through VC/OAVM and participate thereat and exercise their right to vote. Institutional/corporate members (i.e. other than individuals, HUF, NRI etc.) are required to send scanned copy (PDF/JPG format) of resolution authorising their representative to vote and attend the AGM to the Scrutinizer by email at [email protected] with a copy marked to [email protected]. Facility will be available on NSDL e-voting system for institutional/corporate members to upload their Board Resolution/Power of Attorney/Authority Letter by clicking on "Upload Board Resolution/Authority Letter" displayed under 'e-voting' tab in their login.
The members can join 15 (fifteen) minutes before and after the scheduled time of the commencement of the AGM through VC/OAVM by following the procedure mentioned in this notice. The facility to join the AGM through VC/OAVM will be made available to at least 1,000 members on first-come-first-served basis and members will be able to view the proceedings on website of NSDL (https://www.evoting.nsdl.com). This restriction will not be imposed on members holding two percent or more shares, promoters, institutional investors, directors, key managerial personnel, auditors etc.
The notice calling the AGM, inter-alia, indicating the process and manner of e-voting and participating at AGM through VC/OAVM will be available on Company's website: https://www.cheviotgroup.com and can also be accessed from the websites of the stock exchanges, viz. BSE Limited ("BSE") (https://www.bseindia.com) and National Stock Exchange of India Limited ("NSE") (https://www.nseindia.com) or from the website of NSDL (https://www.evoting.nsdl.com).
The Register of Directors and Key Managerial Personnel and their Shareholding, Register of Contracts or Arrangements in which Directors are interested and other documents referred to in this Notice and the Statement annexed hereto remain open for inspection at the Registered Office and shall be accessible in electronic form, by the members during the AGM.
Dividend, as recommended by the Board of Directors, if declared at the AGM, will be paid, subject to deduction of tax at source, on and from Tuesday, 11th August, 2026 to those members, whose names appear in the Register of Members or in the Register of Beneficial Owners maintained by the depositories at the close of business hours on Thursday, 30th July, 2026, being the Record Date fixed for the purpose of dividend.

^{}[] Annual Report 2025-26 | 2

^{}[] CHEVIOT
^{}[] SINCE 1897

NOTICE (Contd.)

The Company is required to deduct tax at source while making payment of dividend as per the provisions of the Income Tax Act, 2025. Members are requested to submit their residential status, PAN and category to their respective depository participant(s) ("DP(s)") in case of shares held in dematerialised form and to the Company or to the Registrar and Share Transfer Agent, M/s Maheshwari Datamatics Private Limited ("Registrar"), in case of shares held in physical form by sending relevant documents on or before Thursday, 30th July, 2026. For more details, please refer to "Communication on tax deduction on dividend" annexed to this notice and also made available on Company's website: https://www.cheviotgroup.com.
Members holding the shares in dematerialised form are requested to intimate all changes or updates relating to their PAN, contact details, bank account details, registered address, e-mail ID, nomination, etc., to their respective DP(s), if they have not done so already.
The Securities and Exchange Board of India ("SEBI") has made it mandatory for the members holding shares in physical form to furnish PAN, contact details (Postal Address with PIN and Mobile Number), bank account details and specimen signature for their corresponding folio numbers. Folios without PAN and KYC details are uploaded on the website of the Company https://www.cheviotgroup.com under the TAB "Communication to members holding shares in physical form". Members, whose name appear in the list shall receive an intimation from the Company that dividend will be paid electronically upon furnishing required details. Members holding shares in physical form are requested to make their folios KYC compliant by submitting relevant forms (ISR-1/ISR-2) to Registrar by email at [email protected] or by post or through 'In Person Verification' at Registrar office at 23, R. N. Mukherjee Road, 5th Floor, Kolkata – 700001. The forms are available for download on the websites of the Company (https://www.cheviotgroup.com) and Registrar (https://www.mdpl.in/form).
Pursuant to Regulation 40 of the SEBI Listing Regulations, requests for effecting transfer, transmission or transposition of shares shall be processed in dematerialised form only. Moreover, SEBI has mandated listed companies to issue the shares in dematerialised form only while processing the investor service requests such as issue of duplicate share certificate; claim from unclaimed suspense account; renewal/exchange of share certificate; endorsement; sub-division/splitting of share certificate; consolidation of share certificates/folios; transmission; transposition. Members holding shares in physical form are requested to consider dematerialising their shares to avail themselves of the benefits of dematerialisation and eliminate risks associated with physical share handling. Members are requested to submit Form ISR-4 duly filled and signed along with the original share certificate(s), wherever applicable. Please note that service requests can be processed only after the physical folio is KYC compliant.
Unpaid/unclaimed dividend for the financial year ended 31st March, 2019 and the corresponding ordinary shares of the Company in respect of which dividend remain unpaid/unclaimed for seven consecutive years shall become due for transfer to the Investors Education and Protection Fund ("IEPF") during August, 2026. Members are requested to claim their dividend, details of which are available on the website of the Company (https://www.cheviotgroup.com), before transfer to IEPF. Members whose unclaimed dividend/shares have been transferred to IEPF, may claim the same from the IEPF Authority by filing e-Form No. IEPF-5, for which details are available on the IEPF website (https://www.iepf.gov.in). Claimants are advised to approach the Nodal Officer for issuance of entitlement letter, upon submission of required documents, before filing of claim(s) with the IEPF Authority. Mr. Aditya Banerjee, Company Secretary and Compliance Officer of the Company, is the Nodal Officer for the purpose of verification of IEPF claims.
Members, whose shares are lying in the unclaimed suspense account of the Company in dematerialised form as per list uploaded on the website of the Company (https://www.cheviotgroup.com), are requested to contact the Registrar by email at [email protected] or by post at 23, R.N. Mukherjee Road, 5th Floor, Kolkata 700001, to claim their shares.
Members desirous of getting any information about the financial statements and/or operations of the Company are requested to send their queries at [email protected] at least 10 (ten) days in advance of the AGM i.e. by Monday, 27th July, 2026, so that proper information can be made available at the AGM.

^{}[] Cheviot Company Limited

^{}[] CHEVIOT
^{}[] SINCE 1865

NOTICE (Contd.)

SEBI has established a common Online Dispute Resolution ("SMART ODR") Portal which harnesses online conciliation and online arbitration for resolution of disputes arising in the Indian securities market. A member shall first take up his/her/ their grievance with the Company by lodging a complaint directly with the Company. If the grievance is not redressed satisfactorily, the member may, in accordance with the SCORES guidelines, escalate the same through the SCORES Portal in accordance with the process laid out therein. After exhausting these options for resolution of the grievance, if the member is still not satisfied with the outcome, he/she/they can initiate dispute resolution through the ODR Portal at https://smartodr.in/login. Relevant SEBI circulars on SMART ODR are available on the website of the Company at https://www.cheviotgroup.com.
Process for registration or updating of e-mail address and bank mandate to receive dividend directly in Bank Account Member(s), who are yet to register their email address or bank mandate or wish to update the same, are requested to follow the below process:

Shares held in Physical form

Members holding shares in physical form who have not yet registered their email address and/or bank mandate with the Company or wish to update the records are requested to do so by submitting Form ISR-1, duly filled-in and signed along with self-attested copy of documents as mentioned therein to the Registrar by email at [email protected] or by post or through ‘In Person Verification’ at 23, R. N. Mukherjee Road, 5th Floor, Kolkata – 700001. The form should clearly specify the email address and the details of the bank account in which dividend payments are to be credited, including: (i) Bank Account Number; (ii) Name of the Bank; (iii) Branch Name; and (iv) 11-digit Indian Financial System Code (IFSC). Members are also required to submit original cancelled cheque bearing the name of the security holder or Bank passbook/statement attested by the Bank (to be updated for first holder in case of joint holding). Form ISR-1 is available for download on the websites of the Company (https://www.cheviotgroup.com) and Registrar (https://www.mdpl.in).

Shares held in DEMAT form

Members holding shares in dematerialised form are requested to register/update their email address and/or bank mandate with the concerned Depository through their DP(s), with whom they maintain their DEMAT account.

In compliance with Sections 101 and 136 of the Act read with Rules made thereunder, relevant MCA Circulars and SEBI Circulars issued in this regard, the Notice calling the AGM and the Annual Report for the financial year ended 31st March, 2026, comprising of Board's Report, Independent Auditors' Report, Financial Statements, etc. will be sent by electronic mode to those members whose email address are available on record with the Company/Depositories. Members are requested to register/update their email address by following the steps mentioned above at Note 18 to receive these documents through email. Notice calling the AGM and the Annual Report for the financial year ended 31st March, 2026 will also be available on the websites of the Company (https://www.cheviotgroup.com) and the stock exchanges viz. BSE (https://www.bseindia.com) and NSE (https://www.nseindia.com), where the shares of the Company are listed. Pursuant to Regulation 36(1)(b) of the SEBI Listing Regulations, members, whose email ID are not available with the Company/Depositories, shall receive a letter with the web-link, including the exact path, where the aforesaid Notice and Annual Report would be available.
Pursuant to SEBI Circular dated 30th January, 2026 another special window has been opened for transfer and dematerialisation of physical securities of certain eligible cases which were sold/purchased prior to 1st April, 2019 and were rejected/returned/not attended to due to deficiency in the documents/process/or otherwise for a period of one year from 5th February, 2026 till 4th February, 2027. Members, who wish to avail this opportunity, are requested to submit original share certificate with transfer deed and all other documents to the Registrar by email at [email protected] or by post or through 'In Person Verification' at 23, R. N. Mukherjee Road, 5th Floor, Kolkata - 700001.
To prevent fraudulent transactions, members are advised to exercise due diligence and promptly notify the Company of any change in address or email ID. In the event of the demise of a member, the nominee(s)/legal heir(s) are requested to have their names updated in the Register of Member, as soon as possible, following the applicable procedure. Members are also advised not to leave their demat account(s) dormant for long. Periodic statement of holdings should be obtained from the concerned DP and holdings should be verified from time to time.

^{}[] Annual Report 2025-26 | 4

^{}[] CHEVIOT
^{}[] SINCE 1897

NOTICE (Contd.)

Process and manner for voting by electronic means and joining AGM through VC/OAVM on NSDL e-voting system.

Pursuant to the provisions of Section 108 of the Act read with Rule 20 of the Companies (Management and Administration) Rules, 2014, Regulation 44 of the SEBI Listing Regulations and SS-2, the Company is pleased to provide to members the facility to exercise their right to vote on resolutions set forth in this notice through electronic voting system (e-voting). The facility for e-voting will be provided by NSDL.

The remote e-voting period shall commence on Saturday, 1st August, 2026 at 10:00 a.m. (IST) and end on Wednesday, 5th August, 2026 at 5:00 p.m. (IST). During this period, members holding shares in physical form or dematerialised form as on the cut-off date i.e. Thursday, 30th July, 2026, may cast their votes electronically. The remote e-voting module shall be disabled by NSDL for voting thereafter. The voting rights of members shall be in proportion to their shares in the paid-up ordinary share capital of the Company as on the cut-off date. Once the vote on a resolution is cast, the member shall not be allowed to change it subsequently.

I. How to vote electronically using NSDL e-voting system?

The way to vote electronically on NSDL e-voting system consists of "Two Steps" which are mentioned below:

Step 1: Access to NSDL e-voting system

A. Login method for e-voting for individual members holding shares in dematerialised form.

In terms of SEBI circular dated 9th December, 2020 on "e-Voting facility provided by Listed Entities", individual members holding shares in dematerialised form are allowed to vote through their demat account maintained with Depositories/DP(s). Members are required to update their mobile number and e-mail ID in their demat accounts in order to access e-voting facility.

Type of member	Login Method
Individual members holding shares in dematerialised form with NSDL	1. For OTP based login, click on: https://eservices.nsdl.com/SecureWeb/evoting/evotinglogin.jsp. Enter 8-character DP-ID, 8-digit Client ID, PAN, verification code and generate OTP. Enter the OTP received on registered email ID/mobile number and click on login. After successful authentication, user will be redirected to NSDL Depository site wherein user can see e-voting page. Click on options available against Company name or e-voting service provider (ESP) - NSDL and users will be redirected to e-voting website of NSDL to cast their vote during the remote e-voting period or to join and cast their vote during AGM.
	2. Existing IDeAS users can visit the website of NSDL (https://eservices.nsdl.com/) either on a desktop/laptop or on a mobile phone. On the e-Services home page click on the “Beneficial Owner” icon under “Login” which is available under “IDeAS” section. This will prompt the users to enter their User ID and Password. After successful authentication, users will be able to see e-voting services under value added services. Click on “Access to e-voting” under e-voting services and users will be able to see the e-voting page. Click on Company name or ESP - NSDL and users will be re-directed to e-voting website of NSDL to cast their vote during the remote e-voting period or to join and cast their vote during AGM.
	3. If user is not registered for IDeAS e-Services, option to register is available at https://eservices.nsdl.com. Select “Register Online for IDeAS Portal” or click at https://eservices.nsdl.com/SecureWeb/IdeasDirectReg.jsp.
	4. Visit the e-voting website of NSDL. Open web browser by typing the following URL: https://www.evoting.nsdl.com/ either on a desktop/laptop or on a mobile phone. Once the home page of NSDL e-voting system is launched, click on the “Login” icon available under “Shareholder/Member” section. A new screen will open. Users will have to enter their User ID (i.e., your sixteen digit demat account number held with NSDL), Password/OTP and a Verification Code as shown on the screen. After successful authentication, users will be redirected to NSDL Depository site wherein user can see e-voting page. Click on options available against Company name or ESP - NSDL and users will be redirected to e-voting website of NSDL to cast their vote during the remote e-voting period or to join and cast their vote during AGM.

^{}[] Cheviot Company Limited

^{}[] CHEVIOT
^{}[] SINCE 1905

NOTICE (Contd.)

Type of member	Login Method
	5. Members can also download NSDL mobile app “NSDL Speede” facility by scanning the QR code mentioned here for seamless voting experience:
Individual members holding shares in dematerialised form with Central Depository Services (India) Limited (CDSL)	1. Users who have opted for CDSL Easi/Easiest facility can login through their existing User ID and Password. Option will be made available to reach the e-voting page without any further authentication. The users to login Easi/Easiest are requested to visit CDSL website https://www.cdslindia.com and click on Login to-My Easi Tab and then use their existing My Easi User ID and Password. 2. After successful login, the Easi/Easiest users will be able to see the e-voting option for eligible companies where the e-voting is in progress as per the information provided by company. On clicking the e-voting option, the user will be able to see e-voting page of the ESP – NSDL to cast their vote during the remote e-voting period or to join and cast their vote during AGM. Additionally, there are also links provided to access the system of all ESP, so that the user can visit the ESP’s website directly. 3. If the user is not registered for Easi/Easiest, option to register is available at CDSL website https://www.cdslindia.com and click on Login to-My Easi tab under quick links and then click on To Register for Easi/Easiest. 4. Alternatively, the user can directly access e-voting page by providing demat account number and PAN from an e-voting link available on https://www.cdslindia.com home-page. The system will authenticate the user by sending OTP on registered mobile number and email ID as recorded in the demat account. After successful authentication, user will be able to see the e-voting option where the e-voting is in process and also able to directly access the system of all ESP.
Individual members (holding shares in dematerialised form) login through their DP(s)	Individual members can also login using the login credentials of their demat account through their DP(s) registered with NSDL/CDSL for e-voting facility. Once logged in, users will be able to see the e-voting option. Click on e-voting option, users will be redirected to NSDL/CDSL depository site after successful authentication, wherein users can see e-voting feature. Click on Company name or ESP - NSDL and users will be redirected to e-voting website of NSDL to cast their vote during the remote e-voting period or to join and cast their vote during AGM.

Important note: Members who are unable to retrieve User ID/Password are advised to use “Forget User ID” and “Forget Password option” available on the websites of NSDL/CDSL/DP(s).

Helpdesk for individual members holding shares in dematerialised form for any technical issues related to login through Depositories i.e., NSDL and CDSL.

Login type	Helpdesk details
Shares held with NSDL	Email ID: [email protected] / Tel no.: (022) 4886 7000
Shares held with CDSL	Email ID: [email protected] / Tel no.: 1800-21-09911

^{}[] Annual Report 2025-26 | 6

^{}[] CHEVIOT
^{}[] SINCE 1897

NOTICE (Contd..)

B. Login method for e-voting and joining AGM through VC/OAVM for members other than individual members holding shares in dematerialised form and members holding shares in physical form. How to log-in to NSDL e-voting system?

Visit e-voting website of NSDL by opening your web browser and type the following URL either on a desktop/laptop or on a mobile phone: https://www.evoting.nsdl.com/.
Once the home page of NSDL e-voting website is launched, click on the "Login" icon available under "Shareholder/Member" section.
A new screen will open. You will have to enter your User ID, Password/OTP and a Verification Code as shown on the screen. Alternatively, if you are registered for NSDL e-services i.e., IDeAS, you can login at https://eservices.nsdl.com/ with your existing IDeAS Login. Once you login to NSDL e-services using your login credentials, click on "e-voting" and proceed to Step 2, i.e., Cast your vote electronically on NSDL e-voting system.
Your User ID details are given below:

Manner of holding shares, i.e. Demat (NSDL or CDSL) or Physical	Your User ID is:
i) For members who hold shares in demat account with NSDL	8 character DP ID followed by 8 digit Client ID. For example, if your DP ID is IN300* and Client ID is 12* then your User ID is IN300*12*
ii) For members who hold shares in demat account with CDSL	16 digit Beneficiary ID. For example, if your Beneficiary ID is 12* then your User ID is 12*
iii) For members holding shares in physical form	EVEN – 140136, followed by Folio Number registered with the Company. For example, if your Folio Number is 001* then your User ID is 140136001*

Password details for members other than individual members holding shares in dematerialised form are given below:

i) If you are already registered for e-voting, then you can use your existing Password to login and vote electronically.
ii) If you are using the NSDL e-voting system for the first time, you will need to retrieve the "initial password" which was communicated to you. Once you retrieve your "initial password", you need to enter the "initial password" and the system will prompt you to change your Password.
iii) How to retrieve your "initial password"?

a) If your email ID is registered in your demat account or with the Company, your "initial password" was communicated to you on your email ID. Trace the email sent to you by NSDL from your mailbox. Open the email and open the attachment (it will be a .pdf file). Open the .pdf file. The Password to open the .pdf file is your 8-digit client ID for your NSDL account or the last 8 digits of your client ID for your CDSL account or Folio number for shares held in physical form. The .pdf file contains your "User ID" and your "initial password".
b) If your e-mail ID is not registered, then please follow the steps as mentioned below at Note 22(II).

If you have not received the "initial password" or are unable to retrieve it or have forgotten your Password:

i) Click on the "Forgot User Details/Password?" (If you are holding shares in your demat account with NSDL or CDSL) option available on https://www.evoting.nsdl.com/.
ii) Click on the "Physical User Reset Password?" (If you are holding shares in physical form) option available on https://www.evoting.nsdl.com/.
iii) Members can also use the OTP (One Time Password) based login for casting the vote on the e-voting system of NSDL.
iv) If you are still unable to get the Password following the aforesaid options, you can send a request to [email protected] mentioning your demat account number/folio number, your PAN, your name and your registered address etc.

After entering your Password, tick on agree to "Terms and Conditions" by selecting on the check box.
Next, you will have to click on "Login" button.
After you click on the "Login" button, the homepage of e-voting will open.

^{}[] Cheviot Company Limited

^{}[] CHEVIOT
^{}[] SINCE 1907

NOTICE (Contd.)

Step 2: Cast your vote electronically and join AGM through VC/OAVM on NSDL e-voting system.

After successful login, by following Step 1, you will be able to see the "EVEN" of all the companies in which you hold shares and whose voting cycle is in "active" status.
Select EVEN – 140136 of Cheviot Company Limited for which you wish to cast your vote during the remote e-voting period and/or cast your vote during AGM.
To join AGM, you need to click on "VC/OAVM" link placed under "Join Meeting".
Now you are ready for e-voting as the voting page opens.
Cast your vote by selecting appropriate options, i.e., assent or dissent, verify/modify the number of shares for which you wish to cast your vote and click on "Submit". Also click on "Confirm" when prompted.
Upon confirmation, the message, "Vote cast successfully" will be displayed.
You can also take the printout of the votes cast by you by clicking on the print option on the confirmation page.
Once you confirm your vote on the resolution, you will not be allowed to modify your vote.
II. Process for those members whose email address is not registered with the Company/Depositories, to register their email address and/or to procure user ID and Password for e-voting and to participate at the AGM through VC/OAVM.
i) Members who are yet to register their email address are requested to follow the procedure mentioned in Note 18 above to register their email address to receive User ID and Password in their registered email address for e-voting and to participate at the AGM through VC/OAVM.
ii) Individual members holding shares in dematerialised form are requested to refer to the login method explained at Step 1(A) under Note 22(I) above.
iii) Members holding shares in physical form may send a request to [email protected] for procuring User ID and Password for e-voting and to participate at the AGM through VC/OAVM by providing the following information: Name of the Member, Folio No., self-attested copy of PAN and address proof along with copy of Share Certificate (front and back).
iv) Members holding shares in DEMAT form may send a request to [email protected] for procuring User ID and Password for e-voting and to participate at the AGM through VC/OAVM by providing the following information: Name of the Member, 16-digit DP ID Client ID or beneficiary ID, self-attested copy of PAN and address proof along with copy of Client Master List or Consolidated Account Statement.

General guidelines for members

It is strongly recommended not to share your Password with any other person and take utmost care to keep your Password confidential. Login to the NSDL e-voting system will be disabled upon five unsuccessful attempts to key in the correct Password. In such an event, you will need to go through the "Forgot User Details / Password?" or "Physical User Reset Password?" option available on https://www.evoting.nsdl.com to reset the Password.
In case of any query connected with remote e-voting, members may refer to the Frequently Asked Questions (FAQs) for Shareholders and E-voting User Manual for Shareholders available at the download section of https://www.evoting.nsdl.com or call on (022) 4886 7000 or send a request to [email protected].

^{}[] Annual Report 2025-26 | 8

^{}[] CHEVIOT
^{}[] SINCE 1897

NOTICE (Contd.)

III. The instructions for members for e-voting during the AGM are as under:

The e-voting facility will be available during the AGM. The procedure for e-voting during the AGM is same as the instructions mentioned above for remote e-voting.
Only those members, who will be present at the AGM through VC/OAVM facility and have not cast their vote on the resolutions through remote e-voting and are otherwise not barred from doing so, shall be eligible to vote through NSDL e-voting system during the AGM.
Members who have cast their vote by remote e-voting will be eligible to attend the AGM. However, they will not be eligible to vote at the AGM.
The details of the person who may be contacted for any grievance connected with the facility for e-voting during the AGM shall be the same person mentioned for remote e-voting.

IV. Instructions for attending the AGM through VC/OAVM are as under:

Members will be provided with a facility to attend the AGM through VC/OAVM through the NSDL e-voting system. Members may access NSDL e-voting system by following "Step 1 - Access to NSDL e-voting system". After successful login, members can see and click on 'VC/OAVM' link placed under "Join Meeting" menu against Company name. The link for VC/OAVM will be available in "Shareholder/ Member" login where the EVEN – 140136 of the Company will be displayed. Please note that the members, who do not have the User ID and Password for e-voting or have forgotten the User ID and Password, may retrieve the same by following the instructions mentioned above in this notice to avoid last minute rush. Further, members can also use the OTP based login for logging into the NSDL e-voting system.
Members are requested to use stable internet connection (Wi-Fi or LAN) to avoid any audio/visual loss during the AGM. Members may use Laptop for better experience.
Members who would like to express their views or raise any question during the AGM need to register themselves as a speaker by sending a request from their registered email address mentioning their name, DPID and CLID/Folio number, mobile number at [email protected] latest by 4:00 P.M. on Tuesday, 4th August, 2026. Members, who are successfully registered as speaker will be informed over email on Wednesday, 5th August, 2026. The Company reserves the right to restrict the number of questions and number of speakers, depending on the availability of time for the AGM.
Institutional investors, who are members of the Company, are encouraged to participate at the AGM through VC/OAVM and exercise their right to vote on the resolutions.
V. Any person, who acquires share(s) of the Company and becomes member of the Company after despatch of the notice of AGM and holding share(s) as on the cut-off date, i.e., Thursday, 30th July, 2026, may obtain the User ID and Password by sending a request at [email protected]. However, if a member is already registered with NSDL for remote e-voting then he/she can use his/her existing User ID and Password to cast his/her vote.
VI. Mr. Rahul Srivastava, practising company secretary, has been appointed as the Scrutinizer to scrutinize the entire e-voting process in a fair and transparent manner. The Scrutinizer shall, immediately after the conclusion of e-voting at the AGM, unblock the votes cast by members through e-voting and submit a consolidated Scrutinizer's Report to the Chairman or a person authorised by the Chairman in writing.
VII. The voting results will be declared within two working days from the conclusion of the AGM. Immediately after declaration, the voting results along with the Scrutinizer's Report shall be placed on the websites of the Company (https://www.cheviotgroup.com), NSDL (https://www.evoting.nsdl.com/) and simultaneously, forwarded to the stock exchanges, viz. BSE and NSE, where the shares of the Company are listed.

^{}[] Cheviot Company Limited

^{}[] CHEVIOT
^{}[] SINCE 1857

NOTICE (Contd..)

Members are encouraged, in their own interest, to provide 'choice of nomination' for ensuring smooth transmission of securities held by them. Members who have not yet registered their nomination are requested to register the same by submitting Form SH-13. Member may opt out of the nomination facility or cancel or vary an existing nomination by submitting Form ISR-3 or Form SH-14, as applicable. Members holding shares in physical form are requested to note that service requests or complaints received from the security holder(s)/claimant(s) can be processed by the Registrar only after the PAN, KYC details and nomination documents have been received. However, the Registrar shall furnish required information with respect to procedure related to investor service requests.

The forms (ISR-3/SH-13/SH-14) are available on the websites of the Company (https://www.cheviotgroup.com) and Registrar (https://www.mdpl.in/form). Members are requested to submit the relevant form to their DPs, in case the shares are held in DEMAT form or to the Registrar by email at [email protected] or by post or through 'In Person Verification' at 23, R. N. Mukherjee Road, 5th Floor, Kolkata – 700001, in case the shares are held in physical form.

Additional information in respect of director retiring by rotation:

Mr. Utkarsh Kanoria (DIN: 06950837) was appointed as a Wholetime Director of the Company for a period of 5 (five) years with effect from 24th May, 2022 and is liable to retire by rotation at this AGM, and being eligible, offers himself for re-appointment. Upon re-appointment, he shall continue to hold the office of Wholetime Director for the unexpired term, on the terms and conditions as to remuneration and otherwise as approved by the members at the 124th annual general meeting held on 12th August, 2022.

Mr. Utkarsh Kanoria is not disqualified from being re-appointed as director in terms of Section 164 of the Companies Act, 2013 and has given his consent to act as director, if re-appointed.

Details as required under Regulation 36(3) of the SEBI Listing Regulations and SS-2 issued by the Institute of Company Secretaries of India, are provided in the Annexure appended to the notice.

Except Mr. Utkarsh Kanoria and his relatives on the Board of Directors, none of the other directors and/or key managerial personnel of the Company and their relatives is concerned or interested, financially or otherwise, in the resolution set out at Item No. 3 of the notice.

The Board of Directors recommend passing of the proposed Ordinary Resolution as set out at Item No. 3 of the notice.

^{}[] Annual Report 2025-26 | 10

^{}[] CHEVIOT
^{}[] SINCE 1897

NOTICE (Contd.)

STATEMENT IN RESPECT OF SPECIAL BUSINESS PURSUANT TO SECTION 102 OF THE COMPANIES ACT, 2013

Item No. 4

The members of the Company at the 123rd AGM held on 23rd July, 2021, approved the payment of commission to the non-executive directors, including independent directors of the Company for a period of 5 (five) years commencing from 1st April, 2022, as may be decided by the Board of Directors from time to time, provided that the total commission payable to the non-executive directors, including independent directors of the Company shall not exceed 1 (one) percent of the net profits of the Company for that financial year as computed in the manner specified under Section 198 of the Companies Act, 2013.

Pursuant to Section 197 and other applicable provisions, if any, of the Companies Act, 2013 read with Regulation 17(6) of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 and on the basis of the recommendation of the nomination and remuneration committee, considering the roles, functions and duties of the existing non-executive directors, including independent directors of the Company, it is proposed that, the payment of commission be continued in each of the financial years till the expiry of the term of such directors, as may be determined by the Board of Directors, provided that the total commission payable to such non-executive directors, including independent directors of the Company, shall not exceed 1 (one) percent of the net profits of the Company for the relevant financial year as computed in the manner specified under Section 198 of the Companies Act, 2013.

The commission would be paid in addition to the sitting fees payable to the non-executive directors, including independent directors of the Company, for attending meetings of the Board of Directors and/or Committees thereof.

Further, in the event of absence or inadequacy of profits in any financial year during the tenure of appointment of the non-executive directors, including independent directors of the Company, the Board may pay commission to the non-executive directors, including independent directors of the Company in such year(s) not exceeding the ceiling laid down in Section II of Part II of Schedule V to the Companies Act, 2013 or any modification(s) or re-enactment thereof, subject to such approvals as may be required.

Except the non-executive directors, including independent directors of the Company, none of the other directors and/or key managerial personnel of the Company and their relatives is concerned or interested, financially or otherwise, in the resolution set out at Item No. 4 of the notice.

The Board of Directors recommend passing of the proposed Ordinary Resolution as set out at Item No. 4 of the notice.

Item No. 5

The Board of Directors, on the recommendation of the audit committee, have approved the re-appointment of M/s D. Radhakrishnan & Co., Cost Accountants (Registration No. 000018), being eligible and having sought re-appointment, as cost auditor of the Company, to conduct audit of the cost accounting records maintained by the Company for the financial year ending 31st March, 2027 for a remuneration of ₹ 40,000/- (Rupees forty thousand only) plus applicable taxes and re-imbursement of out of pocket expenses on actuals, as required in terms of the Companies (Cost Records and Audit) Rules, 2014. In accordance with the provisions of Section 148(3) of the Companies Act, 2013 read with Rule 14 of the Companies (Audit and Auditors) Rules, 2014, consent of the members is sought for ratification of the remuneration payable to the cost auditor for the financial year ending 31st March, 2027.

None of the directors and/or key managerial personnel of the Company and their relatives is concerned or interested, financially or otherwise, in the resolution set out at Item No. 5 of the notice.

The Board of Directors recommend passing of the proposed Ordinary Resolution as set out at Item No. 5 of the notice.

By Order of the Board of Directors
of Cheviot Company Limited
Sd/-
Aditya Banerjee
Company Secretary and Compliance Officer
FCS 10954

^{}[] Cheviot Company Limited

^{}[] CHEVIOT
^{}[] SINCE 1857

NOTICE (Contd.)

(📞 in Lakhs)

ANNEXURE

Information in respect of director seeking re-appointment as required under Regulation 36(3) of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 and Secretarial Standard on General Meetings (SS-2):

Name: Mr. Utkarsh Kanoria

DIN: 06950837

Age: 33 years

Nationality: Indian

Date of first appointment on the Board: 24th May, 2017

Qualifications: Bachelor of Science, Business Administration (Finance)

Experience / Nature of expertise in Specific Functional Areas: 12 years of experience in Jute Sector. Mr. Utkarsh Kanoria possesses extensive knowledge of the Jute Industry and has demonstrated strong leadership capabilities coupled with a practical understanding of business operations. Over the years, he has developed expertise in strategic planning, business development and overall management.

Brief Resume: Mr. Utkarsh Kanoria graduated from Carnegie Mellon University and joined the Company as President on 8th August, 2014. He was subsequently inducted onto the Board as a Wholetime Director. He is a promoter of the Company. He possesses strong administrative acumen and leads the management team in formulating and implementing key business strategies. He is actively involved in expanding and strengthening the business operations.

Terms and conditions of re-appointment along with details of remuneration sought to be paid: Contractual appointment, liable to retire by rotation, as per terms and conditions including remuneration, to be determined by the Board of Directors within the limits approved by the members.

Remuneration last drawn: ₹ 368.52 during the year ended 31st March, 2026.

Number of Board Meetings attended during the financial year 2025-26: 4 (four) out of 4 meetings held during the year.

Directorship held in other listed companies (As on 31st March, 2026): None

Listed companies from which the person has resigned in the past three years: None

Directorship in unlisted companies (As on 31st March, 2026):

(i) Harsh Investments Private Limited
(ii) Indian Jute Mills Association

Chairmanship/membership of committees of other Boards (As on 31st March, 2026): None

Shareholding in the Company (As on 31st March, 2026): 2,14,523 ordinary shares of face value of ₹ 10/- each.

Relationship with other director(s)/other key managerial personnel(s) of the Company: Related to Mr. Harsh Vardhan Kanoria (father) and Mrs. Malati Kanoria (mother) on the Board of Directors.

^{}[] Annual Report 2025-26 | 12

^{}[] CHEVIOT
^{}[] SINCE 1897

COMMUNICATION ON TAX DEDUCTION ON DIVIDEND

Dear Member(s),

The Board of Directors of Cheviot Company Limited (the "Company") at their meeting held on Thursday, 21st May, 2026, have recommended a final dividend of ₹ 25/- (Rupees twenty five only) per ordinary share on 58,41,875 ordinary shares of face value of ₹ 10/- each (250%), amounting to ₹ 14,60,46,875/- (Rupees fourteen crores sixty lakhs forty-six thousand eight hundred seventy-five only) for the financial year ended 31st March, 2026, subject to approval of the members at the ensuing annual general meeting (AGM) of the Company convened to be held on Thursday, 6th August, 2026. Dividend, as recommended by the Board of Directors, if declared at the AGM, will be paid, subject to deduction of tax at source, on and from Tuesday, 11th August, 2026 to those members, whose names shall appear in the Register of Members or in the Register of Beneficial Owners maintained by the depositories at the close of business hours on Thursday, 30th July, 2026, being the Record Date fixed for the purpose of dividend.

Pursuant to the provisions of Section 393 and other applicable provisions, if any, of the Income Tax Act, 2025 ("IT Act"), the Company is under an obligation to deduct tax at source ("TDS") at the prescribed rates applicable to each category of members, wherever applicable, at the time of making the payment of dividend.

This communication provides a brief on the applicable TDS provisions under the IT Act for Resident and Non-Resident members and information/documents required from the members, whose name appear on the Record Date.

A. Resident Member(s):

No tax at source shall be deducted on dividend to resident individual member, if aggregate dividend does not exceed ₹10,000/- during the tax year 2026-27 and valid Permanent Account Number ("PAN") is available.
In other cases, tax is required to be deducted at the rate of 10% on dividend, where valid PAN is available. If PAN is not available/registered in the demat account/folio as on the Record Date, TDS would be deducted at the rate of 20% as per Section 397 of the IT Act. In case resident individual member has not linked the Aadhar Number allotted with PAN in accordance with Section 262(6) of the IT Act read with Rule 162 of the Income-tax Rules, 2026 ("IT Rules") before the Record Date, such PAN would be treated as inoperative PAN and tax will be deducted at 20%. The Company will rely on the reports downloaded from the reporting portal of the income tax department for checking the validity of PANs/inoperative PANs under Section 397 of the IT Act.
No tax shall be deducted on dividend in cases where a resident individual member furnishes declaration in Form 121 along with their valid PAN and fulfil the age or income criteria for furnishing Form 121. The format of Form 121 is enclosed as Annexure 1. Please note that all the fields mentioned in Form 121 are mandatory and the Company may reject an incomplete or ineligible form. Resident individual member holding shares in demat form can electronically submit Form 121 through their depositories i.e. National Securities Depository Limited or Central Depository Services (India) Limited.
Further, tax on dividend shall be deducted at lower/nil rate mentioned in the certificate issued under Section 395 of the IT Act by the income-tax authorities for the tax year 2026-27 and submitted by the resident member before the Record Date, till its validity.
Tax shall not be deducted from dividend to the Government, Reserve Bank of India, corporation established by or under a Central Act which is, under any law in force, exempt from income-tax on its income or a Mutual Fund as specified at Schedule VII (Table: Sl. No. 20 or 21) by way of dividend in respect of securities or shares owned by it or in which it has full beneficial interest in compliance with Section 393(5) of the IT Act.
Any resident member to whom the provisions of Section 393(1) of the IT Act are not attracted in respect of payment of dividend referred to in Section 393(1) (Table: Sl. No. 7) such as LIC, GIC, Business Trust (REIT, InVIT), Category I and II AIF registered with Securities and Exchange Board of India, National Pension System Trust or any other entity/organisation/institution, is required to furnish self-declaration in the format given in Annexure 2, along with adequate documentary evidence (e.g., registration certificate) with valid PAN before the Record Date to avoid deduction of tax at source.

^{}[] Cheviot Company Limited

^{}[] CHEVIOT
^{}[] SINCE 1853

COMMUNICATION ON TAX DEDUCTION ON DIVIDEND (Contd.)

B. For Non-resident Member(s):

Tax on dividend shall be deducted at the rate of 20% (plus applicable surcharge and cess) under Section 393 read with Section 207 of the IT Act in case of non-resident members including Foreign Institutional Investors (FIIs)/Foreign Portfolio Investors (FPIs), except in certain categories.
Tax on dividend shall be deducted at the rate of 10% (plus applicable surcharge and cess) u/s 393(2) of the IT Act in case of Category III Alternative Investment Fund located in International Financial Services Centre and Category I Foreign Portfolio Investors (FPIs), on furnishing valid registration certificate before the Record Date.
Tax on dividend shall be deducted at the rate of 30% in case of non-resident members who are tax residents of notified jurisdictional area as defined under Section 176 of the IT Act.
Further, tax on dividend shall be deducted at lower/nil rate mentioned in the certificate issued under Section 395 of the IT Act by the income-tax authorities for the tax year 2026-27 and submitted by a non-resident member before the Record Date, till its validity.
The non-resident member(s) has the option to be governed by the provisions of Section 159 of the IT Act if they are more beneficial to them. The non-resident member(s) may avail double taxation relief in terms of agreement entered between India and the country of tax residence of the member on furnishing the following:

a) Self-attested copy of PAN. In case PAN is not available, provide information and documents as mentioned in Rule 217 of the IT Rules;

b) Self-attested copy of valid Tax Residency Certificate (TRC) (for the tax year 1st April, 2026 to 31st March, 2027) obtained from the tax authorities of the country of which the member is a resident;

c) Electronically generated Form 41 from Income Tax portal (for the tax year 1st April, 2026 to 31st March, 2027);

d) Self-declaration on letterhead of having no Permanent Establishment in India, beneficial ownership of shares and eligibility to claim treaty benefits as per Annexure 3; and

e) In case of Foreign Institutional Investors and Foreign Portfolio Investors, copy of registration certificate issued by the Securities and Exchange Board of India.

Please note that the application of tax treaty rate on dividend shall be subject to completeness and satisfactory review by the Company, of the documents submitted by the non-resident member(s).

Non-resident member(s) may furnish a declaration with valid documents regarding fulfilment of prescribed conditions specified under Schedule V (Table: Sl. No. 7) under Section 11 of the IT Act for the tax year 2026-27 for nil deduction on payment of dividend before the Record Date.

C. Submission of documents and other matters:

The documents such as valid PAN/Form 121/Self-declaration/documentary evidence etc. are required to be submitted, duly completed and signed, to the Registrar and Share Transfer Agent, M/s Maheshwari Datamatics Private Limited ("Registrar") by email at [email protected] or by post or through 'In Person Verification' at the Registrar office at 23, R. N. Mukherjee Road, 5th Floor, Kolkata – 700001 on or before the Record Date.
Depositories have enabled mechanism for electronic submission of Form 121 - Part A for resident members holding shares in dematerialised form. The form can be submitted through the Depositories i.e. Central Depository Services (India) Limited at https://www.cdslindia.com/Form121/Form121Login.aspx or National Securities Depository Limited at https://eservices.nsdl.com/ (Upon successful log in as a SPEED-e Users, select "Form 121-Part A submission" from the left-hand menu, enter the required details, and submit the form) for all demat holdings linked to a PAN. In such cases, there is no requirement to submit the form separately to the Company or Registrar.
Members, who are eligible to obtain Aadhaar, are required to link their PAN with Aadhaar to keep their PAN operative.

^{}[] Annual Report 2025-26 | 14

^{}[] CHEVIOT
SINCE 1867

COMMUNICATION ON TAX DEDUCTION ON DIVIDEND (Contd.)

Please update/verify your PAN and the residential status as per IT Act, if not done so already, with your respective Depository Participant(s) (in case of shares held in dematerialised form) or with the Registrar (in case of shares held in physical form) on or before the Record Date.
TDS will be calculated based on details of first holder/registered member/beneficial owner only as appearing on Record Date. Once tax is deducted, no transfer of such TDS in the name of another person shall be entertained under any circumstances.
Members, who wish to obtain certificate for lower/NIL TDS deduction under Section 395 of the IT Act on dividend, may approach the Company by email at [email protected] to obtain the TAN/PAN of the Company.
TDS certificate will be sent to the members' registered email address in due course after payment of dividend and filing of TDS Return. Members will also be able to view the TDS details in Form 168 (erstwhile Form 26AS) from their e-filing account at https://eportal.incometax.gov.in/iec/foservices/#/login where valid PAN is available.
Pursuant to Section 390 of the IT Act read with Rule 203 of the IT Rules, in case, the dividend income is assessable to tax in the hands of a person other than the registered member as on the Record Date, the registered member is required to furnish a declaration containing the name, address, PAN of the other person to whom TDS credit is to be given and reasons for giving credit to such person on or before the Record Date. No request in this regard will be accepted by the Company after the said Record Date.
TDS on dividend in respect of ordinary shares of the Company, which have been transferred to Investor Education and Protection Fund ('IEPF') in terms of Section 124(6) of the Companies Act, 2013 and Rules framed thereunder or lying in the unclaimed demat suspense account shall be determined on the basis of the shareholding of respective members entitled to those shares.
In case of incomplete or conflicting information, or the valid information/documents not being provided, the Company will arrange to deduct tax at the maximum applicable rate. In case TDS is deducted at a higher rate, an option is still available with the members to file the return of income and claim an appropriate refund, if eligible. Once tax is deducted and deposited, no claim shall lie against the Company in relation to TDS.
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 member(s), such member(s) will be responsible to indemnify the Company and also, provide the Company with all valid information/documents and co-operation in the course of such tax proceedings.

D. Furnishing of PAN, Contact Details, Bank details etc.:

Members are requested to register/update their Bank account details to receive dividend directly in their bank account through Electronic Mode in a timely manner.

Shares held in physical form: Member(s) holding shares in physical form are requested to submit the following details/documents to the Registrar:

a) Form ISR-1 along with supporting documents. The said form is available for download on the websites of the Company (https://www.cheviotgroup.com) and Registrar (https://www.mdpl.in/form).

b) Cancelled cheque in original having bank account number, bank name and branch, MICR code, IFSC, etc. and bearing the name of the member or first holder, in case shares are held jointly. In case name of the holder is not available on the cheque, kindly submit the cancelled cheque in original alongwith Bank attested legible copy of the first page of the Bank Passbook/Bank Statement bearing the names of the account holders, address, same bank account number and type as on the cheque leaf and full address of the bank branch.

c) Self-attested copy of the PAN Card of all the holders; and

d) Self-attested copy of any document (such as Aadhaar Card, Driving License, Election Identity Card, Passport) in support of the address of the first holder as registered with the Company.

^{}[] Cheviot Company Limited

^{}[] CHEVIOT
^{}[] SINCE 1857

COMMUNICATION ON TAX DEDUCTION ON DIVIDEND (Contd.)

Further, member(s) holding shares in physical form, whose folio(s) do not have PAN, contact details, bank account details or specimen signature updated, shall be eligible to receive dividend only through electronic mode, after furnishing of PAN and KYC details to the Registrar. An intimation shall be sent to the registered address of such member(s) whose folio is incomplete, informing that dividend is due and shall be made electronically only upon furnishing of PAN and KYC details to the Registrar.

Physical folios without PAN, KYC details and Nomination are uploaded on the website of the Company https://www.cheviotgroup.com under the TAB "Communication to members holding shares in physical form". The Company will not withhold dividend pay-out in absence of only nomination in existing folios. However, members are encouraged in their own interest, to provide choice of nomination. Members holding shares in physical form are requested to make their folios KYC compliant by submitting relevant form (ISR-1/ISR-2/ISR-3/SH-13/SH-14) to the Registrar by email at [email protected] or by post or through 'In Person Verification' at 23, R. N. Mukherjee Road, 5th Floor, Kolkata – 700001. The forms are available for download on the websites of the Company (https://www.cheviotgroup.com) and Registrar (https://www.mdpl.in/form).

Shares held in demat form: Members holding shares in demat form may note that their bank account details as recorded with their respective Depository Participant(s) will be considered for remittance of dividend and the Company will not be able to accede to any direct request from such members for change/addition/deletion in such bank account details. Accordingly, members holding shares in demat form are requested to ensure that their Bank details are updated with their respective Depository Participant(s).

For any query, please contact our Registrar by email at [email protected] or by post at:

M/s Maheshwari Datamatics Private Limited
(Unit: Cheviot Company Limited)
23, R.N. Mukherjee Road,
5th Floor, Kolkata 700 001 West Bengal
Contact: (033) 2248 2248 / 2243 5029

Thank you for your kind co-operation in this regard.

By Order of the Board of Directors
of Cheviot Company Limited
Sd/-
Aditya Banerjee
Company Secretary and Compliance Officer
FCS 10954

^{}[] Disclaimer: This communication should not be treated as an advice on tax matters from the Company or its Registrar, M/s Maheshwari Datamatics Private Limited. Members should consult with their own tax advisors for proper understanding of the tax provisions applicable in their case.

^{}[] Annual Report 2025-26

^{}[] CHEVIOT
^{}[] SINCE 1897

COMMUNICATION ON TAX DEDUCTION ON DIVIDEND (Contd.)

ANNEXURE - 1

FORM NO. 121

[See rule 211]

Declaration under section 393(6) for receipt of certain incomes without deduction of tax

PART A

[To be Filled by the person for receipt of certain incomes without deduction of tax]

DETAILS OF THE DECLARANT

1.	Name	(refer Note 1)
2.	Address	(refer Note 2)
3.	Permanent Account Number
4.	Status	(refer Note 3)
5.	Residential status	(refer Note 4)
5(a).	If resident individual, whether age is 60 years or more at any time during the tax year	Yes/no
6.	Email id
7.	Contact number	Country Code	Number
8.	Tax Year (for which declaration is made)

DETAILS OF INCOME

9.	Nature of income			(refer Note 5)
10.	Estimated income for which declaration is made
11.	Details of Form No. 121 other than this form filed during the tax year, if any			(refer Note 6)
11(a).	Total number of Form No. 121 filed earlier
11(b).	Aggregate amount of income for which Form No. 121 were filed
12.	Aggregate amount of income for which declaration is made during the tax year [sum of columns 10 and 11(b)]
13.	Estimated total income of the tax year including the income mentioned in column 12			(refer Note 7)
14.	Details of the ITR filed for previous two tax years
	SI. No.	Tax Year	Acknowledgment Number	Return Income
	1.
	2.

Declaration

I, ... having Permanent Account Number ... do hereby declare that:

(i) to the best of my knowledge and belief what is stated above is correct, complete and is truly stated.

(ii) the incomes referred to in this form are not includible in the total income of any other person under sections 96 to 99.

(iii) tax on my estimated total income as referred to in column 13 of Part A (including the income referred to in column 12 of Part A) for tax year ... will be nil.

(iv) my income as referred to in column 12 of Part A does not exceed the maximum amount not chargeable to tax for tax year ... (not to be applicable in case of resident individual of age of sixty years or more at any time during the tax year)

(v) in case this declaration is found to be false, I shall be liable to prosecution/penalty under the Act.

Place: ...

Date: ...

Signature of the Declarant

Name:

^{}[] Cheviot Company Limited

^{}[] CHEVIOT
^{}[] SINCE 1907

COMMUNICATION ON TAX DEDUCTION ON DIVIDEND (Contd.)

ANNEXURE – 1 (Contd.)

PART B

[Verification by the person who has received declaration(s) in Part-A from the declarant(s) and responsible for paying the income in respect of which this declaration is made]

DETAILS OF THE PERSON RESPONSIBLE FOR PAYING INCOME
1.	Name	(refer Note 1)
2.	Address	(refer Note 2)
3.	Tax Deduction and Collection Account Number
4.	Permanent Account Number
5.	Email id
6.	Contact number	Country Code	Number
7.	Tax Year
DETAILS OF THE DECLARANT AND THE DECLARATIONS RECEIVED
8.	Name of the declarant	(refer Note 1)
9.	Permanent Account Number
10.	Unique Identification Number
11.	Date of Birth/Incorporation	(dd/mm/yyyy)
12.	Address	(refer Note 2)
13.	Email id
14.	Contact number	Country Code	Number
15.	Estimated income for which declaration is made	(as per column 10 of Part A)
16.	Estimated total income of the tax year of the declarant	(as per column 13 of Part A)
17.	Aggregate amount of income for which declaration is made during the tax year	(as per column 12 of Part A)
18.	Date on which declaration is received	(dd/mm/yyyy)

Declaration

I (name of authorized person)...having Permanent Account Number...hereby certify that the information pertaining to the declarant(s) above has been duly furnished.

Place: ...
Date: ...

Signature of the authorized person
Name:

Notes:

In case of individual, the first, middle and last name shall be provided in full without any abbreviations. In any other case also, name shall be provided in full.
The address shall contain i. Country/Region, ii. Flat/Door/Building, iii. Road/Street/Block/Sector, iv. PIN/ZIP Code, v. Post Office, vi. Area/locality, vii. District, viii. State.
Declaration can be furnished by an individual being a resident under section 393(6) [Table: Sl. No. 1] or by any person, not being a company or a firm or an individual covered in section 393(6) [Table: Sl. No. 1], under section 393(6) [Table: Sl. No. 2].
Fill 'residential status' as (i) Resident (ii) Non-resident (iii) Resident but not ordinarily resident.

^{}[] Annual Report 2025-26 | 18

^{}[] CHEVIOT
SINCE 1867

COMMUNICATION ON TAX DEDUCTION ON DIVIDEND (Contd.)

ANNEXURE – 1 (Contd.)

This application is applicable for following incomes, please fill as applicable:

(a) payment of accumulated balance due to an employee participating in recognized provident fund.

(b) insurance commission for soliciting or procuring insurance business including business related to continuance, renewal, or revival of the insurance policies.

(d) income in respect of (i) units of a mutual fund, or (ii) units from the Administrator of the specified undertaking, or (iii) units from the specified company.

(e) interest on securities, interest other than interest on securities by a banking company or a co-operative society carrying on the business of banking or interest by a post office for a deposit made under a scheme notified by the Central Government or by Specified person.

(f) payment in respect of life insurance policy including the sum allocated as bonus on such policy.

(g) dividend (including dividend on preference shares) declared by domestic company.

Refer Section 393(6) for more details.

In case any declaration(s) in Form No. 121 is filed before filing this declaration during the tax year, mention the total number of such Form No. 121 filed along with the total amount of income for which said declaration(s) have been filed.
Please mention amount of estimated total income of the tax year for which declaration is filed including the amount of income for which this declaration and earlier declaration(s), if any, is made.
The person responsible for paying income referred to in row No. 10 of Part A shall allot a unique identification number to all Form No. 121 received by him during a quarter of the tax year and report the same in TDS statement furnished for the same quarter.
The person responsible for paying income referred to in row No. 10 of Part A shall accept the declaration where the tax on declarant's estimated total income as referred to in row No. 13 of Part A of the tax year will be nil.
Estimated total income shall be calculated after allowing for deduction(s) under Chapter VIII of the Act, if any, or set off of loss, if any, under the head "Income from house property" and rebate allowable under section 156.
For a declarant other than the resident individual whose age is 60 years or more at any time during the tax year, the person responsible for paying income referred to in row No. 10 of Part A shall not accept the declaration where the amount of income of the nature referred to in section 393(6) or total amount of such income credited or paid or likely to be credited or paid during the tax year in which such income is to be included exceeds the maximum amount which is not chargeable to tax.
Before signing the verification, the declarant should satisfy himself that the information furnished in the declaration is true, correct and complete in all respects. Any person making a false statement in the declaration shall be liable to prosecution under section 482.
Some of the information in the form would be pre-filled to the extent possible.
Amounts to be filled in ₹ unless otherwise provided.

^{}[] Cheviot Company Limited

^{}[] CHEVIOT
^{}[] SINCE 1851

COMMUNICATION ON TAX DEDUCTION ON DIVIDEND (Contd.)

ANNEXURE – 2

FORMAT FOR DECLARATION REGARDING CATEGORY AND BENEFICIAL OWNERSHIP OF SHARES

To,
Cheviot Company Limited
24, Park Street,
Celica House, 9th Floor, Celica Park
Kolkata 700 016

Subject: Declaration regarding Category and Beneficial Ownership of shares

Ref: PAN

Folio Number/DP ID/Client ID –

With reference to the captioned subject, and in relation to the provisions for tax deduction at source on the dividend payable to me/us by Cheviot Company Limited (the Company), I/We hereby declare as under:

I/We, ..., holding ... ordinary share(s) of the Company as on the Record Date, hereby declare that I am/we are tax resident of India for the period April 2026-March 2027.
I/We hereby declare that :

☐	We are an Insurance Company and are the beneficial owner of the share(s) held in the Company and we are submitting self-attested copy of PAN Card and IRDA registration certificate.
☐	We are a Mutual Fund specified in Schedule VII (Table: Sl. No. 20) of the Income Tax Act, 2025 ("IT Act") and are the beneficial owner of the share(s) 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(s) held in the Company and our income is exempt under Schedule V (Table: Sl. No. 20) of the IT Act and we are governed by SEBI regulations as Category I or Category II - AIF and we are submitting self-attested copy of PAN card and registration certificate.
☐	We are New Pension System Trust established in India and are the beneficial owner of the share(s) held in the Company and our income is exempt under Schedule VII (Table: Sl. No. 41) of the IT Act and being regulated by the provisions of the Indian Trusts Act, 1882 and we are submitting self-attested copy of PAN card and registration certificate.
☐	We are ... and are the beneficial owner of the share(s) held in the Company and are not subject to tax deduction at source under Section 393(5) of the IT Act and we are submitting self-attested copy of the documentary evidence supporting the exemption status along with self-attested copy of PAN card.
☐	We declare that we are an entity/institution covered by clause ... of paragraph 4 of CBDT Circular no.18/2017 and are the beneficial owner of the share(s) held in the Company and our income is unconditionally exempt and also, we are not statutorily required to file an income tax return and are not subject to withholding tax as per said CBDT circular. We are submitting self-attested copy of the documentary evidence supporting the exemption status along with self-attested copy of PAN card.

I/We further indemnify the Company for any penal consequences arising out of any act of commission or omission initiated by the Company by relying on my/our above statement.
I/We hereby confirm that the above declaration should be considered to be applicable for all the shares held in the Company under PAN/Folios declared in this form.

For...

Place:

Date:

^{}[] Annual Report 2025-26 | 20

^{}[] CHEVIOT

COMMUNICATION ON TAX DEDUCTION ON DIVIDEND (Contd.)

ANNEXURE – 3

FORMAT FOR DECLARATION [To be printed on the letterhead of the non-resident member]

To,
Cheviot Company Limited
24, Park Street, Celica House, 9th Floor, Celica Park
Kolkata 700 016

Dear Sir/Madam,

Subject: : Self declaration to avail tax treaty benefits for Tax Year (TY) 2026-27 in relation to receipt of dividend income from Cheviot Company Limited (“the Company”)

I/We ……………………………… do hereby solemnly declare as follows:

I/We am/are a tax resident of ……………………………… for the period April 2026-March 2027 as per the tax treaty between India and ……………………………… (hereinafter referred to as ‘said tax treaty’) and do not qualify as a ‘resident’ of India under Section 6 of the Income Tax Act, 2025 (“IT Act”).
I/We hereby furnish a copy of valid Tax Residency Certificate dated ……………………………… having Tax Identification number ……………………………… issued by ……………………………… along with an acknowledged copy of e-Form 41 duly filled and signed for the period April 2026-March 2027.
I/We confirm that I/we am/are entitled to claim the benefits under the Treaty as modified by Multilateral Instrument (MLI) (if applicable), in respect of the dividend income and meet all the necessary conditions to claim treaty rate.
I/We am/are the legal and beneficial owner of the share(s) held in the Company and dividend arising therefrom and I/we have the right to use and enjoy the dividend received/receivable from the above share(s) and such right is not constrained by any contractual and/or legal obligation to pass on such dividend to another person.
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 during the period April 2026 – March 2027. I/We do not have a Business Connection in India according to the provision of section 9(2)(c) of the IT 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 confirm that my affairs/affairs of ……………………………… were not arranged such that the main purpose or the principal purpose thereof was to obtain tax benefits available under the applicable tax treaty.
Further, my/our claim for relief under the tax treaty is not restricted by application of Limitation of Benefit clause, if any, thereunder.
I/We confirm that I/we have not entered into an impermissible avoidance arrangement i.e. an arrangement, the main purpose or one of the main purposes of which is to obtain a tax benefit and it (a) creates rights, or obligations, which are not ordinarily created between persons dealing at arm’s length (b) results, directly or indirectly, in the misuse, or abuse, of the provisions of this Act (c) lacks commercial substance or is deemed to lack commercial substance under section 181 of the IT Act, in whole or in part; or (d) is entered into, or carried out, by means, or in a manner, which are not ordinarily employed for bona fide purposes.
I/We hereby certify that the declarations made above are true and bonafide. In case in future, any of the declarations made above undergo a change, I/we undertake to promptly intimate you in writing of the said event. You may consider the above representations as subsisting unless intimated otherwise.
In the event of any income tax demand (including interest, penalty, etc.) arising from any misrepresentation, inaccuracy or omission of information provided by me/us, I/We will be responsible to pay and indemnify such income tax demand (including interest, penalty, etc.) and provide the Company with all information/documents that may be necessary and co-operate in the course of such tax proceedings.

For…………………………………………………………Signature ………………………………

< Mention Contact address>
< Mention Email address> < Mention Contact Number>

Place:
Date:

^{}[] Cheviot Company Limited

AI assistant

Cheviot Co.Ltd. — Proxy Solicitation & Information Statement 2026

64214_rns_2026-07-13_a91e86c8-e803-45ed-9774-c92e63212585.pdf

NOTICE

Ordinary Business:

Special Business:

4. Payment of Commission to Non-Executive Directors

5. Ratification of remuneration payable to Cost Auditor

NOTICE (Contd.)

NOTES:

NOTICE (Contd.)

NOTICE (Contd.)

NOTICE (Contd.)

Step 1: Access to NSDL e-voting system

NOTICE (Contd.)

NOTICE (Contd..)

NOTICE (Contd.)

General guidelines for members

NOTICE (Contd.)

NOTICE (Contd..)

NOTICE (Contd.)

STATEMENT IN RESPECT OF SPECIAL BUSINESS PURSUANT TO SECTION 102 OF THE COMPANIES ACT, 2013

Item No. 4

Item No. 5

NOTICE (Contd.)

ANNEXURE

COMMUNICATION ON TAX DEDUCTION ON DIVIDEND

A. Resident Member(s):

COMMUNICATION ON TAX DEDUCTION ON DIVIDEND (Contd.)

B. For Non-resident Member(s):

C. Submission of documents and other matters:

COMMUNICATION ON TAX DEDUCTION ON DIVIDEND (Contd.)

D. Furnishing of PAN, Contact Details, Bank details etc.:

COMMUNICATION ON TAX DEDUCTION ON DIVIDEND (Contd.)

COMMUNICATION ON TAX DEDUCTION ON DIVIDEND (Contd.)

ANNEXURE - 1

Declaration

COMMUNICATION ON TAX DEDUCTION ON DIVIDEND (Contd.)

ANNEXURE – 1 (Contd.)

PART B

Declaration

Notes:

COMMUNICATION ON TAX DEDUCTION ON DIVIDEND (Contd.)

ANNEXURE – 1 (Contd.)

COMMUNICATION ON TAX DEDUCTION ON DIVIDEND (Contd.)

ANNEXURE – 2

FORMAT FOR DECLARATION REGARDING CATEGORY AND BENEFICIAL OWNERSHIP OF SHARES

COMMUNICATION ON TAX DEDUCTION ON DIVIDEND (Contd.)

ANNEXURE – 3

FORMAT FOR DECLARATION [To be printed on the letterhead of the non-resident member]

More from Cheviot Co.Ltd.

Cheviot Co.Ltd. Proxy Solicitation & Information Statement 2026