<SEC-DOCUMENT>0001292814-24-003502.txt : 20240918
<SEC-HEADER>0001292814-24-003502.hdr.sgml : 20240918
<ACCEPTANCE-DATETIME>20240917183940
ACCESSION NUMBER:		0001292814-24-003502
CONFORMED SUBMISSION TYPE:	6-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20240930
FILED AS OF DATE:		20240918
DATE AS OF CHANGE:		20240917

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			TIM S.A.
		CENTRAL INDEX KEY:			0001826168
		STANDARD INDUSTRIAL CLASSIFICATION:	TELEPHONE COMMUNICATIONS (NO RADIO TELEPHONE) [4813]
		ORGANIZATION NAME:           	06 Technology
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			D5
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		6-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-39570
		FILM NUMBER:		241305705

	BUSINESS ADDRESS:	
		STREET 1:		JOAO CABRAL DE MELO NETO AVENUE
		STREET 2:		850 - NORTH TOWER - 12TH FLOOR
		CITY:			RIO DE JANEIRO, RJ
		STATE:			D5
		ZIP:			22775-057
		BUSINESS PHONE:		(55) 21-4109-4167

	MAIL ADDRESS:	
		STREET 1:		JOAO CABRAL DE MELO NETO AVENUE
		STREET 2:		850 - NORTH TOWER - 12TH FLOOR
		CITY:			RIO DE JANEIRO, RJ
		STATE:			D5
		ZIP:			22775-057
</SEC-HEADER>
<DOCUMENT>
<TYPE>6-K
<SEQUENCE>1
<FILENAME>timb20240917_6k.htm
<DESCRIPTION>6-K
<TEXT>
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<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 10pt 0; text-align: center"><FONT STYLE="font-size: 14pt"><B>UNITED
STATES<BR>
SECURITIES AND EXCHANGE COMMISSION<BR>
</B></FONT><B><FONT STYLE="font-size: 10.5pt">WASHINGTON, D.C. 20549</FONT></B></P>

<HR SIZE="1" NOSHADE ALIGN="CENTER" STYLE="width: 376px; width: 225.5pt; color: black">

<P STYLE="font: 16pt Times New Roman, Times, Serif; margin: 10pt 0; text-align: center"><B>FORM 6-K</B></P>

<HR SIZE="1" NOSHADE ALIGN="CENTER" STYLE="width: 376px; width: 225.5pt; color: black">

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 10pt 0; text-align: center"><B>REPORT OF FOREIGN PRIVATE ISSUER<BR>
PURSUANT TO RULE 13a-16 OR 15d-16<BR>
UNDER THE SECURITIES EXCHANGE ACT OF 1934</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0; text-align: center"><B>Date of Report: September 17,
2024</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0; text-align: center"><B>Commission File Number: 001-39570</B></P>

<HR SIZE="1" NOSHADE ALIGN="CENTER" STYLE="width: 376px; width: 225.5pt; color: black">

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 10pt 0; text-align: center"><FONT STYLE="font-size: 18pt"><B>TIM S.A.<BR>
</B></FONT><B><FONT STYLE="font-size: 10pt">(Exact name of Registrant as specified in its Charter)</FONT></B></P>

<HR SIZE="1" NOSHADE ALIGN="CENTER" STYLE="width: 376px; width: 225.5pt; color: black">

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 10pt 0; text-align: center"><FONT STYLE="font-size: 10pt"><B>Jo&atilde;o
Cabral de Melo Neto Avenue, 850 &ndash; North Tower &ndash; 12<SUP>th</SUP>&nbsp;floor<BR>
22775-057 Rio de Janeiro, RJ, Brazil<BR>
</B></FONT><B><FONT STYLE="font-size: 8pt">(Address of principal executive office)</FONT></B></P>

<HR SIZE="1" NOSHADE ALIGN="CENTER" STYLE="width: 376px; width: 225.5pt; color: black">

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt">Indicate by check mark whether the registrant files or will
file annual reports under cover of Form 20-F or Form 40-F.</P>

<P STYLE="font: 10pt Calibri, Helvetica, Sans-Serif; margin: 0 0 10pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">Form
20-F&nbsp;</FONT><FONT STYLE="font-family: Segoe UI Symbol,sans-serif">&#9746;</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;Form
40-F&nbsp;</FONT><FONT STYLE="font-family: Segoe UI Symbol,sans-serif">&#9744;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt">Indicate by check mark if the registrant is submitting the
Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(1).</P>

<P STYLE="font: 10pt Calibri, Helvetica, Sans-Serif; margin: 0 0 10pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">Yes&nbsp;</FONT><FONT STYLE="font-family: Segoe UI Symbol,sans-serif">&#9744;</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;No&nbsp;</FONT><FONT STYLE="font-family: Segoe UI Symbol,sans-serif">&#9746;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt">Indicate by check mark if the registrant is submitting the
Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(7).</P>

<P STYLE="font: 10pt/11.5pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">Yes&nbsp;</FONT><FONT STYLE="font-family: Segoe UI Symbol,sans-serif">&#9744;</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;No&nbsp;</FONT><FONT STYLE="font-family: Segoe UI Symbol,sans-serif">&#9746;</FONT></P>

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<P STYLE="font: bold 11pt/18pt Calibri,sans-serif; margin: 0; text-align: center">TIM S.A.</P>

<P STYLE="font: bold 11pt/18pt Calibri,sans-serif; margin: 0; text-align: center">Publicly Held Company</P>

<P STYLE="font: bold 11pt/18pt Calibri,sans-serif; margin: 0; text-align: center">CNPJ/MF 02.421.421/0001-11</P>

<P STYLE="font: bold 11pt/18pt Calibri,sans-serif; margin: 0; text-align: center">NIRE 333.0032463-1</P>

<P STYLE="font: bold 11pt/18pt Calibri,sans-serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: bold 11pt/18pt Calibri,sans-serif; margin: 0; text-align: center">MINUTES OF THE FISCAL COUNCIL&rsquo;S MEETING</P>

<P STYLE="font: bold 11pt/18pt Calibri,sans-serif; margin: 0; text-align: center">HELD ON SEPTEMBER 17<SUP>th</SUP>, 2024</P>

<P STYLE="font: bold 11pt/18pt Calibri,sans-serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: bold 11pt/18pt Calibri,sans-serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: bold 11pt/18pt Calibri,sans-serif; margin: 0; text-align: justify"><U>DATE, TIME AND PLACE:</U> <FONT STYLE="font-weight: normal">September
17<SUP>th</SUP>, 2024, at 11.10 a.m., at the head office of TIM S.A. (&ldquo;Company&rdquo;), domiciled at Avenida Jo&atilde;o Cabral
de Mello Neto, 850, Torre Sul, 13&deg; floor, Barra da Tijuca, in the city and State of Rio de Janeiro.</FONT></P>

<P STYLE="font: bold 11pt/18pt Calibri,sans-serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: bold 11pt/18pt Calibri,sans-serif; margin: 0; text-align: justify"><U>PRESENCE</U>: <FONT STYLE="font-weight: normal">Messrs.
Walmir Urbano Kesseli, Elias de Matos Brito and Heloisa Belotti Bedicks, regular members of the Company&rsquo;s Fiscal Council (&ldquo;CF&rdquo;)
attended the meeting, either in person or by means of audio or videoconference. Mrs. Fabiane Reschke, Secretary, also attended the meeting.
</FONT></P>

<P STYLE="font: bold 11pt/18pt Calibri,sans-serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: bold 11pt/18pt Calibri,sans-serif; margin: 0; text-align: justify"><U>AGENDA</U>: (1) <FONT STYLE="font-weight: normal">Evaluation
on the payment proposal of the Company&rsquo;s interest on shareholders&rsquo; equity (&ldquo;JSCP&rdquo;); </FONT>(2) <FONT STYLE="font-weight: normal">Presentation
on the main agreements of the Marketing and Technology areas for the year 2024; </FONT>(3) <FONT STYLE="font-weight: normal">Presentation
of the independent audit work plan and methodology for monitoring SOx Controls; </FONT>(4) <FONT STYLE="font-weight: normal">Presentation
on the Company&rsquo;s Internal Audit work plan; </FONT>(5) <FONT STYLE="font-weight: normal">Presentation on the main issues in the existing
whistleblowing channels and the status of the main occurrences.</FONT></P>

<P STYLE="font: bold 11pt/18pt Calibri,sans-serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: bold 11pt/18pt Calibri,sans-serif; margin: 0; text-align: justify"><U>CLARIFICATIONS AND RESOLUTIONS</U>: <FONT STYLE="font-weight: normal">Initially,
it is noted that the meeting was held jointly with the Statutory Audit Committee (&ldquo;CAE&rdquo;) of the Company, during discussions
on item </FONT>(1) <FONT STYLE="font-weight: normal">of the Agenda. Upon the review of the material presented and filed at the Company&rsquo;s
head office, and based on the information provided and discussions of the subjects included on the Agenda, the CF members registered their
considerations and discussions as follows:</FONT></P>

<P STYLE="font: bold 11pt/18pt Calibri,sans-serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: bold 11pt/18pt Calibri,sans-serif; margin: 0; text-align: justify">(1) Evaluation on the payment proposal of the Company&rsquo;s
interest on shareholders&rsquo; equity (&ldquo;JSCP&rdquo;).</P>

<P STYLE="font: bold 11pt/18pt Calibri,sans-serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: bold 11pt/18pt Calibri,sans-serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal"></FONT></P>

<P STYLE="font: bold 11pt/18pt Calibri,sans-serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal">Messrs. Gustavo Baptista
Alves, representative of the Tax Services area, and Victor de Almeida Pinto F. de Mendon&ccedil;a, representative of the Tax Strategy
area, made a brief introduction about the calculation methodology used for the payment of Interest on Equity (&quot;IE&quot;) by the Company
and presented the management proposal for the distribution as IE, as follows: </FONT>(i) <FONT STYLE="font-weight: normal">the distribution
of profits in the amount of </FONT>R$300,000,000.00 (three hundred million reais) <FONT STYLE="font-weight: normal">at </FONT>R$ 0.123945910
<FONT STYLE="font-weight: normal">(zero, point, one, two, three, nine, four, five, nine, one, zero cents) of gross value per share; </FONT>(ii)
<FONT STYLE="font-weight: normal">payment will be made until </FONT>October 23<SUP>rd</SUP>, 2024<FONT STYLE="font-weight: normal">, without
the application of any monetary restatement index; </FONT>(iii) <FONT STYLE="font-weight: normal">shall be considered the date of </FONT>September
23<SUP>rd</SUP>, 2024<FONT STYLE="font-weight: normal">, to identify the shareholders entitled to receive such amounts. Therefore, the
shares acquired after said date will be traded <I>ex direito</I> of IE distribution; and </FONT>(iv) <FONT STYLE="font-weight: normal">The
withholding of Income Tax will be of 15% (fifteen percent) on the occasion of the credit of the IE, except for the shareholders who have
differentiated taxation or who are exempt from said taxation. The gross amount per share may be modified due to the variation in the number
of treasury shares, in order to comply with the Company's Long-Term Incentive Plan.</FONT></P>
<P STYLE="font: bold 11pt/18pt Calibri,sans-serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal">&nbsp;</FONT></P>


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<P STYLE="font: bold 10pt/18pt Calibri,sans-serif; margin: 0; text-align: center">CONT. OF MINUTES OF THE FISCAL COUNCIL&rsquo;S MEETING
OF TIM S.A.</P>

<P STYLE="font: bold 10pt/18pt Calibri,sans-serif; margin: 0; text-align: center">September 17<SUP>th</SUP>, 2024</P>

<P STYLE="font: bold 12pt/18pt Calibri,sans-serif; margin: 0; text-align: justify">&nbsp;</P>



<P STYLE="font: 11pt/18pt Calibri,sans-serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal">Additionally, the members
of the CF were informed about the decision notices from the Brazilian Federal Revenue Service regarding the use of credits resulting from
the exclusion of ICMS from the calculation base of PIS and COFINS.</FONT></P>

<P STYLE="font: 11pt/18pt Calibri,sans-serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal">&nbsp;</FONT></P>

<P STYLE="font: 11pt/18pt Calibri,sans-serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal">After the clarifications
provided, the members of the Fiscal Council thanked and expressed in favor of the management proposal.</FONT></P>

<P STYLE="font: 11pt/18pt Calibri,sans-serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal">&nbsp;</FONT></P>

<P STYLE="font: bold 11pt/18pt Calibri,sans-serif; margin: 0; text-align: justify">(2) Presentation on the main agreements of the Marketing
and Technology areas for the year 2024.</P>

<P STYLE="font: 11pt/18pt Calibri,sans-serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal">&nbsp;</FONT></P>

<P STYLE="font: 11pt/18pt Calibri,sans-serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal">In response to the request
made by the CF, Messrs. Fabio Avellar, Chief Revenue Officer; Marco Di Costanzo, Chief Financial Officer; and Auana Mattar, Chief Information
Officer, presented, respectively, a list of Marketing and Technology agreements from the respective areas, executed by the Company, whose
amounts involve an amount higher than R$50,000,000.00 (fifth million Reais), according to the material presented, which is filed at the
Company's headquarters.</FONT></P>

<P STYLE="font: 11pt/18pt Calibri,sans-serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal">&nbsp;</FONT></P>

<P STYLE="font: 11pt/18pt Calibri,sans-serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal">After the clarifications,
the CF members thanked the information provided.</FONT></P>

<P STYLE="font: 11pt/18pt Calibri,sans-serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal">&nbsp;</FONT></P>

<P STYLE="font: bold 11pt/18pt Calibri,sans-serif; margin: 0; text-align: justify">(4) Presentation on the Company&rsquo;s Internal Audit
work plan.</P>

<P STYLE="font: 11pt/18pt Calibri,sans-serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal">&nbsp;</FONT></P>

<P STYLE="font: 11pt/18pt Calibri,sans-serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal">Mr. Luca Fadda, Officer
of the Internal Audit area of the Company, with the support of Messrs. Paolo Chirizzi, representative of the Enterprise &amp; Supply Chain
Audit area, and Rodrigo Morais, representative of the Technical Audit area, presented the Internal Audit Annual Plan (&quot;Plan&quot;)
for 2024, emphasizing the main assumptions and foundations used in the preparation of said plan, according to the material presented,
which is filed at the Company's headquarters.</FONT></P>

<P STYLE="font: 11pt/18pt Calibri,sans-serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal">&nbsp;</FONT></P>

<P STYLE="font: 11pt/18pt Calibri,sans-serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal">After the clarifications,
the CF members thanked the information provided.</FONT></P>

<P STYLE="font: 11pt/18pt Calibri,sans-serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal">&nbsp;</FONT></P>


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<P STYLE="font: 11pt/115% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; text-align: left"><IMG SRC="timb202409176k_001.jpg" ALT="">&nbsp;</P>

<P STYLE="font: 11pt/115% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; text-align: left">&nbsp;</P>
<P STYLE="font: bold 10pt/18pt Calibri,sans-serif; margin: 0; text-align: center">CONT. OF MINUTES OF THE FISCAL COUNCIL&rsquo;S MEETING
OF TIM S.A.</P>

<P STYLE="font: bold 10pt/18pt Calibri,sans-serif; margin: 0; text-align: center">September 17<SUP>th</SUP>, 2024</P>

<P STYLE="font: bold 12pt/18pt Calibri,sans-serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: bold 11pt/18pt Calibri,sans-serif; margin: 0; text-align: justify">(5) Presentation on the main issues in the existing
whistleblowing channels and the status of the main occurrences.</P>

<P STYLE="font: bold 11pt/18pt Calibri,sans-serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt/18pt Calibri,sans-serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal">Mr. Luca Fadda, Officer
of the Internal Audit area of the Company, with the support of Mrs. Cintia Baksa, representative of the Planning, Forensic &amp; Special
Audit Projects area, presented an overview of the Company's Whistleblower Channel, informing the reports received and closed until August
31<SUP>st</SUP>, 2024, according to the material presented, which is filed at the Company's headquarters. </FONT></P>

<P STYLE="font: 11pt/18pt Calibri,sans-serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal">&nbsp;</FONT></P>

<P STYLE="font: 11pt/18pt Calibri,sans-serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal">After the clarifications,
the CF members thanked the information provided.</FONT></P>

<P STYLE="font: 11pt/18pt Calibri,sans-serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal">&nbsp;</FONT></P>

<P STYLE="font: bold 11pt/18pt Calibri,sans-serif; margin: 0; text-align: justify"><U>CLOSING:</U> <FONT STYLE="font-weight: normal">It
should be noted that item </FONT>(3) <FONT STYLE="font-weight: normal">of the Agenda will be duly evaluated by the Fiscal Council in due
course at its next meetings. With no further issues to discuss, the meeting was adjourned, and these minutes drafted as summary, read,
approved, and signed by all attendees CF Members.</FONT></P>

<P STYLE="font: 11pt/18pt Calibri,sans-serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal">&nbsp;</FONT></P>

<P STYLE="font: 11pt/18pt Calibri,sans-serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal">I herein certify that
these minutes are the faithful copy of the original version duly recorded in the respective corporate book.</FONT></P>

<P STYLE="font: 11pt/18pt Calibri,sans-serif; margin: 0; text-align: justify"><FONT STYLE="font-weight: normal">&nbsp;</FONT></P>

<P STYLE="font: 11pt/18pt Calibri,sans-serif; margin: 0; text-align: center"><FONT STYLE="font-weight: normal">Rio de Janeiro (RJ), September
17<SUP>th</SUP>, 2024.</FONT></P>

<P STYLE="font: bold 11pt/18pt Calibri,sans-serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: bold 11pt/18pt Calibri,sans-serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: bold 11pt/18pt Calibri,sans-serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: bold 11pt/18pt Calibri,sans-serif; margin: 0; text-align: center">FABIANE RESCHKE</P>

<P STYLE="font: 11pt/18pt Calibri,sans-serif; margin: 0; text-align: center"><FONT STYLE="font-weight: normal">Secretary</FONT></P>



<P STYLE="font: 11pt/115% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; text-align: center"></P>

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<P STYLE="font: 11pt/115% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; text-align: left">&nbsp;</P>
<P STYLE="font: 11pt/19pt Calibri,sans-serif; margin: 0; text-align: center"><B>TIM S.A.</B></P>

<P STYLE="font: 11pt/19pt Calibri,sans-serif; margin: 0; text-align: center"><B>Publicly Held Company</B></P>

<P STYLE="font: 11pt/19pt Calibri,sans-serif; margin: 0; text-align: center"><B>CNPJ/MF 02.421.421/0001-11</B></P>

<P STYLE="font: 11pt/19pt Calibri,sans-serif; margin: 0; text-align: center"><B>NIRE 333.0032463-1</B></P>

<P STYLE="font: 11pt/19pt Calibri,sans-serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 11pt/19pt Calibri,sans-serif; margin: 0; text-align: center"><B>FISCAL COUNCIL&rsquo;S OPINION</B></P>

<P STYLE="font: 11pt/19pt Calibri,sans-serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt/19pt Calibri,sans-serif; margin: 0; text-align: justify">The Members of the Fiscal Council of TIM S.A. (&quot;Company&quot;),
in the exercise of their attributions and legal duties, as provided in Article 163 of the Brazilian Corporate Law, based on the information
provided and the clarifications received by the Company's management, expressed their favorable opinion on the presentation, to the Board
of Directors of the Company, of the proposal for the distribution as Interest on Shareholders&rsquo; Equity in the amount of <B>R$300,000,000.00
(three hundred million reais)</B> at <B>R$0.123945910 </B>(zero, point, one, two, three, nine, four, five, nine, one, zero cents) of gross
value per share, for payment to be made until <B>October 23<SUP>rd</SUP>, 2024</B>, without the application of any monetary restatement
index, considering the date of <B>September 23<SUP>rd</SUP>, 2024</B>, to identify the shareholders entitled to receive such amounts.</P>

<P STYLE="font: 11pt/19pt Calibri,sans-serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt/19pt Calibri,sans-serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt/19pt Calibri,sans-serif; margin: 0; text-align: center">Rio de Janeiro, September 17<SUP>th</SUP>, 2024.</P>

<P STYLE="font: 11pt Calibri,sans-serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt/19pt Calibri,sans-serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 11pt/19pt Calibri,sans-serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 49%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 11pt Calibri,sans-serif; margin: 0; text-align: center"><B>WALMIR URBANO KESSELI</B></P>
    <P STYLE="font: 11pt Calibri,sans-serif; margin: 0; text-align: center">Chairman of the Fiscal Council</P></TD>
    <TD STYLE="width: 51%; padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 11pt Calibri,sans-serif; margin: 0; text-align: center"><FONT STYLE="text-transform: uppercase"><B>Elias de Matos Brito</B></FONT></P>
    <P STYLE="font: 11pt Calibri,sans-serif; margin: 0; text-align: center">Member of the Fiscal Council</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD COLSPAN="2" STYLE="padding-right: 5.4pt; padding-left: 5.4pt">
    <P STYLE="font: 12pt Calibri,sans-serif; margin: 0; text-align: center"><B>&nbsp;</B></P>
    <P STYLE="font: 12pt Calibri,sans-serif; margin: 0; text-align: center"><B>&nbsp;</B></P>
    <P STYLE="font: 12pt Calibri,sans-serif; margin: 0; text-align: center"><B>&nbsp;</B></P>
    <P STYLE="font: 12pt Calibri,sans-serif; margin: 0; text-align: center"><B>&nbsp;</B></P>
    <P STYLE="font: 11pt Calibri,sans-serif; margin: 0; text-align: center"><B>HELOISA BELOTTI BEDICKS </B></P>
    <P STYLE="font: 11pt Calibri,sans-serif; margin: 0; text-align: center">Member of the Fiscal Council</P></TD></TR>
  </TABLE>
<P STYLE="font: 11pt/19pt Calibri,sans-serif; margin: 0; text-align: justify">&nbsp;</P>



<P STYLE="font: 11pt/115% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; text-align: center"></P>

<P STYLE="font: 11pt/115% Arial, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0; text-align: center"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 10pt 0; text-align: center"><B>SIGNATURES</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in">Pursuant to the requirements of the
Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto
duly authorized.</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.75pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.75pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="padding-right: 5.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">TIM S.A.</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 53%; padding-right: 5.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Date:
    September 17, 2024</FONT></TD>
    <TD STYLE="width: 5%; padding-right: 5.75pt">&nbsp;</TD>
    <TD STYLE="width: 3%; padding-right: 5.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</FONT></TD>
    <TD STYLE="width: 39%; border-bottom: black 1pt solid; padding-right: 5.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Alberto
Mario Griselli</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.75pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.75pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.75pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Alberto
Mario Griselli</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.75pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.75pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.75pt">&nbsp;</TD>
    <TD STYLE="padding-right: 5.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief
Executive Officer, Chief Financial Officer and Investor Relations Officer</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt Calibri, Helvetica, Sans-Serif; margin: 0 0 10pt; text-align: center">&nbsp;&nbsp;</P>

<P STYLE="font: 12pt/13.45pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 11pt/115% Calibri, Helvetica, Sans-Serif; margin: 0 0 10pt">&nbsp;</P>

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