General Updates

September 01, 2026 To, To, BSE Limited, National Stock Exchange of India Limited Department of Corporate Services, Listing Department, Phiroze Jeejeebhoy Towers, Exchange Plaza, C- 1, Block G, Bandra Kurla Dalal Street, Mumbai – 400001 Complex, Bandra (East), Mumbai– 400051 Scrip Code: 532807 Scrip Code: CINELINE Dear Sir/Madam, Subject: Communication to Shareholders – Intimation of TDS on Dividend Pursuant to the provisions of the Income Tax Act 2025 and the Rules framed there under, dividend paid or distributed, shall be taxable at the hands of the Shareholders and the company is required to deduct TDS on the Dividend. In this regard, please find enclosed herewith an e-mail communication which is being sent to all the shareholders of the Company whose e-mail IDs are registered with the Company/Depositories explaining the process on withholding tax from dividends paid to the shareholders at prescribed rates, as may be applicable, along with the necessary annexures. The above communication is also available on the website of the Company at www.moviemax.co.in This is for your information and record. Yours faithfully For Cineline India Limited Mr. Palkeshkumar Jain Company Secretary and Compliance Officer (ICSI Membership No. ACS-71833) Encl. A/a Cineline India Limited 2nd Floor, A & B wing, Vilco Centre, Subhash Road, Opp Garware, Vile Parle (E), Mumbai- 400057 (India) Tel: 91-22-67266688, email: investor@cineline.co.in, Corporate Identity Number (CIN): L92142MH2002PLC135964, www.moviemax.co.in Cineline India Limited CIN: L92142MH2002PLC135964 Registered office: 2nd Floor, A & B Wing, Vilco Centre, Subhash Road, Opp. Garware, Vile Parle (East), Mumbai – 400057. Tel: +91-22-67266688 E-mail: investor@cineline.co.in; Website: www.moviemax.co.in September 01, 2026 THIS COMMUNICATION IS IMPORTANT AND REQUIRES YOUR IMMEDIATE ATTENTION Dear Shareholder of Cineline India Limited, Trust you and your family are safe and in good health. We are pleased to inform you that the Board of Directors of Cineline India Limited (the Company), at its meeting held on Friday, May 15, 2026, has recommended a final dividend of Rs.1.25/- per equity Share of face value Rs. 5/- each (25%), for the financial year ended March 31, 2026. The payment of dividend is subject to approval by shareholders of the Company at the 24th ensuing Annual General Meeting (AGM) scheduled to be held on Wednesday, September 23, 2026 at 11.00 A.M. (IST) through VC/OAVM. As you are aware, as per the provisions of the Income Tax Act, 2025 (Act), dividend paid or distributed by a company shall be taxable at the hands of shareholders. Therefore, the Company is required to deduct tax at source at the rates applicable on the amount distributed to the shareholders. The aforesaid dividend, if approved by the shareholders at the 24th AGM, will be paid after Wednesday, September 23, 2026. If there is any change in the information, you are requested to update your records such as tax residential status, PAN and register your e-mail address, mobile numbers and other details with your relevant depositories through your depository participants in case you are holding shares in dematerialized form and if you are holding shares in physical mode, you are requested to furnish details to MUFG Intime India Private Limited, the Registrar and Transfer Agent of the Company (STA). The records may please be updated before the Record Date (i.e. Wednesday, September 16, 2026) to ensure correct deduction of tax, if applicable. This communication provides a brief on the applicable Tax Deduction at Source (TDS) provisions under the Act for Resident and Non-Resident shareholder categories. Cineline India Limited 2nd Floor, A & B wing, Vilco Centre, Subhash Road, Opp Garware, Vile Parle (E), Mumbai- 400057 (India) Tel: 91-22-67266688, email: investor@cineline.co.in, Corporate Identity Number (CIN): L92142MH2002PLC135964, www.moviemax.co.in I. For Resident Shareholders Category of Applicable Applicability and documents required Shareholders Rate Resident 10% (a) No tax shall be deducted on the dividend payable to resident Individuals individuals if: having valid PAN (i) Total dividend amount to be received by them during the tax year 2026-27 does not exceed Rs.10,000/- or (ii) The shareholder provides Form 121 (applicable to resident individuals), provided that all the required eligibility conditions are met. Please note that all fields are mandatory to be filled up and Company may at its sole discretion reject the form, if the prescribed requirements under the Act are not fulfilled. The template of Form 121 is attached as Annexure 1. (iii) Exemption certificate is issued by the Income tax department, if any. (b) In case, shareholders provide certificate under section 395(1) of the Act, for lower/NIL withholding of taxes, rate specified in the said certificate shall be considered, on submission of self-attested copy to the Company. Resident 20% Individuals In case, shareholders do not have PAN/ invalid PAN/PAN is not linked not having with Aadhar/not registered their valid PAN details in their account, PAN/ TDS at a higher rate of 20% shall be applicable as per section 397(2) of discrepancy the Act. in PAN Resident Nil (a) Insurance Companies: Self declaration that it qualifies as Non- ‘Insurer’ as per section 2(7A) of the Insurance Act, 1938 and has full Individuals beneficial interest with respect to the ordinary (equity) shares owned by it along with self-attested copy of PAN card and certificate of registration with Insurance Regulatory and Development Authority (IRDA)/LIC/GIC (b) Mutual Funds: Self-declaration that it is registered with SEBI and is qualifying for exemption under Schedule VII [Table: Sl. No. 20 or 21] to section 11 of the Act, along with self-attested copy of PAN card and certificate of registration with SEBI. (c) Alternative Investment Fund (AIF): Self-declaration that its income is exempt under Schedule V [Table: Sl. No. 1] to section 11 of the Act, and they are registered with SEBI as Category I or Category II AIF along with self-attested copy of the PAN card and certificate of AIF registration with SEBI. Cineline India Limited 2nd Floor, A & B wing, Vilco Centre, Subhash Road, Opp Garware, Vile Parle (E), Mumbai- 400057 (India) Tel: 91-22-67266688, email: investor@cineline.co.in, Corporate Identity Number (CIN): L92142MH2002PLC135964, www.moviemax.co.in (d) New Pension System (NPS) Trust: Self-declaration that it qualifies as NPS trust and income is eligible for exemption under Schedule VII [Table: S. No. 40] to section 11 of the Act and being regulated by the provisions of the Indian Trusts Act, 1882 along with self-attested copy of the PAN card. Template of self-declaration is enclosed as Annexure 2. (e) Other non-individual shareholders: Self-attested copy of documentary evidence supporting the exemption along with self- attested copy of PAN card. (f) In case shareholders provide certificate under section 395(1) of the Act for lower/NIL withholding of taxes, rate specified in the said certificate shall be considered on submission of self-attested copy of certificate to the Company. II. For Non-resident Shareholders Category of Shareholders Applicability and documents required Non – residents As per domestic tax law: Taxes are required to be withheld in accordance with the provisions of section 393(2) [Table Sl. No 17] read with section 207(1) [Table Sl. No. 1] of the Act. The withholding tax shall be at the rate of 20% (plus applicable surcharge and cess) on the amount of dividend payable. In case non-resident shareholders provide a certificate issued under section 395(1) of the Act for lower/NIL withholding of taxes, rate specified in the said certificate shall be considered. As per Double Tax Avoidance Agreement (DTAA): As per Section 159 of the Act, the non-resident shareholder has the option to be governed by the provisions of the DTAA between India and country of tax residence of the shareholder, [Showing first 8,000 characters — download PDF for full document]