Heritage Foods Limited | 30th Annual Report 2021-22

Financial Statements Company Overview Statutory Reports 51 Notes: i. The Company will issue soft copy of the TDS certificate to its members through email registered with the Company / Kfintech post payment of the dividend. Members will be able to download the TDS certificate from the Income Tax Department’s website https://incometaxindiaefiling.gov.in (refer to Form 26AS). ii. The aforesaid documents such as Form 15G/ 15H, documents under section 196, 197A, FPI Registration Certificate, Tax Residency Certificate, Lower Tax certificate etc. can be uploaded on the link https://ris.kfintech.com/form15/ on or before July 20, 2022 to enable the Company to determine the appropriate TDS / withholding tax rate applicable. Any communication on the tax determination/deduction received post July 20, 2022 shall not be considered. iii. Application of TDS rate is subject to necessary verification by the Company of the member details as available in Register of Members as on the Record Date and other documents available with the Company / RTA. iv. In case TDS is deducted at a higher rate, an option is still available with the member to file the return of income and claim an appropriate refund. v. In the event of any income tax demand (including interest, penalty, etc.) arising from any misrepresentation, inaccuracy or omission of information provided by the Member(s), such Member(s) will be responsible to indemnify the Company and also provide the Company with all information/documents and co-operation in any appellate proceedings. vi. This Communication is not exhaustive and does not purport to be a complete analysis or listing of all potential tax consequences in the matter of dividend payment. Members should consult their tax advisors for requisite action to be taken by them. 19. IEPF RELATED INFORMATION: Pursuant to the provisions of Investor Education and Protection Fund (Uploading of information regarding unpaid and unclaimed amounts lying with companies) Rules as amended from time to time, the Company has uploaded the details of unclaimed/ unpaid amounts lying with the Company as on October 21, 2021 (date of Declaration of 1 st Interim Dividend) on the website of the Company (www.heritagefoods.in) , the information in respect of such unclaimed/ unpaid dividend and the last date for claiming the same are given below: Financial year ended Date of Declaration of Dividend Last date for claiming unpaid Dividend Unclaimed/Unpaid Dividend as on March 31, 2022 Amount outstanding ( ` in Rupees) No of Shares 2014-15 24-09-2015 29-10-2022 2199882.00 733294 2015-16 19-08-2016 24-09-2023 1721013.00 573671 2016-17 23-08-2017 27-09-2024 2895932.00 723983 2017-18 30-08-2018 04-10-2025 1491520.00 745760 2018-19 30-08-2019 04-10-2026 1457828.00 728914 2019-20 28-08-2020 03-10-2027 1694148.50 524671 2020-21 30-07-2021 03-09-2028 2624739.00 604538 2021-22 21-10-2021 (1 st Interim Dividend) 25-11-2028 1364854.50 644555 Pursuant to Section 124(5) of the Companies Act, 2013 read with the Investor Education and Protection Fund Authority (Accounting, Audit, Transfer and Refund) Rules, 2016 as amended from time to time the unclaimed/unpaid dividend amount of ` 22,30,704/- (Twenty Two Lakhs Thirty Thousand Seven Hundred and Four Only) for the year 2013-14 was transferred to the Investor Education and Protection Fund during the financial year 2021-22. Pursuant to the provisions of Section 124 and 125 of the Companies Act, 2013 and the Investor Education and Protection Fund Authority (Accounting, Audit, Transfer and Refund) Rules, 2016 as amended from time to time, all shares on which dividend has not been claimed/ paid for seven consecutive years or more shall be transferred to IEPF Authority. In compliance with the provisions of Section 124 of the Companies Act, 2013, the Company has transferred 24,234 equity shares belongs to 42 members of the company to Investor Education and Protection fund Authority (IEPF) on November 29, 2021 of those members who have not claimed the dividends for a continuous period of 7 years. Notice