Updates

September 2, 2026 To To Sr. General Manager Sr. General Manager Department of Corporate Services Listing Department BSE Limited National Stock Exchange of India Limited Phiroze Jeejeebhoy Towers Exchange Plaza, C-1, Block G Dalal Street Bandra Kurla Complex Mumbai - 400001 Bandra (E), Mumbai - 400 051 Scrip Code: 544317 Scrip Symbol: TRANSRAILL Sub : Communication to Shareholders - Intimation on Tax Deduction on Dividend Dear Sir / Madam, Pursuant to the provisions of the Income-tax Act, 2025 ('the Act'), dividend shall be taxable in the hands of the Shareholders. The Company is therefore required to deduct tax at source on the Final dividend, if declared at the 19th Annual General Meeting (‘AGM’) scheduled on Monday September 28, 2026 (recommended at the Board Meeting held on May 26, 2026), as already intimated to the Stock Exchanges. In this regard, please find enclosed herewith a general communication which is being simultaneously emailed to the shareholders explaining the process on withholding tax from dividend to be paid by the Company to the shareholders at prescribed rates, along with prescribed annexures. The aforesaid general communication is also placed on the Company's website at www.transrail.in Kindly take the above on record. Thanking you, Yours faithfully, For Transrail Lighting Ltd Monica Gandhi Company Secretary & Compliance Officer Encl: As above TRANSRAIL LIGHTING LIMITED Corporate & Registered Office: 501 A, B, C, E, Fortune 2000, Block-G, Bandra Kurla Complex, Bandra East, Mumbai - 400051, Maharashtra, India Tel: +91 22 61979600 | Web: www.transrail.in | CIN: L31506MH2008PLC179012 COMMUNICATION TO THE SHAREHOLDERS Dear Shareholders, The Company is pleased to inform its shareholders that the Board of Directors of Transrail lighting Limited (“the Company”) at their meeting held on Tuesday, May 26, 2026 has recommended a Final Dividend of Rs. 2.00/- per Equity share i.e. 100% on face value of Re. 2/- each for the financial year 2025-26. The said Final Dividend will be payable to those members whose names appear in the Register of Members/ list of Beneficial Owners as provided by the Depositories i.e. National Securities Depository Limited (NSDL) and Central Depository Services (India) Ltd (CDSL) as on Friday, September 11, 2026 (Record date fixed for dividend payment), post approval of the shareholders at the ensuing Annual General Meeting (“AGM”) of the Company to be held on Monday, September 28, 2026. As you may be aware that as per the Income Tax Act, 2025 (“the Act”), dividends paid or distributed by a Company shall be taxable in the hands of the shareholders. The Company shall therefore be required to deduct tax at source (“TDS”) at the time of making the payment of the said Dividend. The TDS rate may vary depending on the residential status of the shareholder and the documents submitted to the Company in accordance with the provisions of the Act. The TDS for various categories of shareholders along with required documents are provided in Table 1 and 2 below: Table 1: Resident Shareholders Category of Shareholder Tax Exemption Applicability/ Documents required Deduction Rate Any resident shareholder 10% PAN as updated with depository participant (in with Permanent Account case of shares held in demat mode) and with the Number (‘PAN’) Company's Registrar and Transfer Agents – MUFG intime India Private Limited (in case of shares held in physical mode) NIL If dividend distributed/ paid or likely to be distributed/ paid to a resident Individual shareholder during TY 2026-27 does not exceed INR 10,000/-. NIL If shareholder is exempted from TDS provisions through any circular or notification and provides an attested copy of the PAN card along with the documentary evidence in relation to the same. Submitting Form 121 NIL Eligible Shareholder providing Form 121 (erstwhile Forms 15G and (Annexure 1) 15H) Order under section 395 of Rate Lower/NIL withholding tax certificate obtained the Act (erstwhile section 197 provided in from Income Tax authorities for TY 2026-27 and of the Income-tax Act, 1961) the order should include dividend income. Insurance Companies: Public NIL Self-declaration that it has full beneficial interest & Other Insurance with respect to shares owned, along with self- Companies as specified under attested copy of PAN card and registration section 393(4) of the Act certificate issued by the IRDAI. (erstwhile section 194 of the Income-tax Act, 1961) Corporation established by or NIL Documentary evidence that the person is covered under a Central Act which is, under section 393(5) of the Act. under any law for the time being in force, exempt from income- tax on its income. Mutual Funds specified under NIL If a self-declaration is provided along with the self- section Schedule VII (Table: attested copy of PAN card and SEBI registration Sl. No. 20 or 21) read with (Annexure 2). section 11 of the Act (erstwhile section 10(23D) of the Income-tax Act, 1961) Alternative Investment Fund NIL If a self-declaration is provided, that the person is covered by Notification No. 51/2015 dated 25 June 2015 and established as Category I or Category II AIF under SEBI regulations along with the self- attested copy of PAN card and registration certificate issued by SEBI ((Annexure 2). 10% This rate will be applicable for Category III AIF Resident Shareholders - Please Note that: 1. Recording of the valid PAN for the registered Folio/DP id-Client Id is mandatory. In absence of valid PAN, tax will be deducted at a higher rate of 20% as per Section 397(2) of the Act (erstwhile section 206AA of the Income-tax Act, 1961). 2. As per Section 262 of the Income Tax Act 2025, every person eligible to obtain an Aadhaar and has PAN must link their Aadhaar with their PAN. TDS will be deducted at 20% if PAN is not linked to Aadhaar. For the purpose of identifying non-linking of PAN with Aadhaar, CBDT is providing an online utility via the reporting portal, the company is using the same to identify inoperative PAN. 3. Shareholders holding shares under multiple accounts under different status / category and single PAN, may note that, higher of the tax as applicable to the status in which shares held under a PAN will be considered on their entire holding in different accounts. 4. If the provision of section 397 of the Act (deduction of tax at higher rate for non-furnishing of PAN by the deductee) is applicable to a specified person, in addition to the provision of this section, the tax shall be deducted at higher of the two rates provided in this section and in section 397 of the Act. Table 2: Non-resident Shareholders Category of Tax Exemption Applicability/ Documents required Shareholder Deduction Rate Any non-resident 20% (plus Non-resident shareholders may opt for tax rate under Double shareholder applicable Taxation Avoidance Agreement ("Tax Treaty"). The Tax surcharge Treaty rate shall be applied for tax deduction at source on and cess) or submission of the following documents for TY 2026-27 to Tax Treaty the company: rate whichever is • Copy of the PAN Card, if any, allotted by the Indian lower authorities. • Self-attested copy of Tax Residency Certificate (TRC) valid as on the Board Meeting/AGM date obtained from the tax authorities of the country of which the shareholder is resident. (In case, the TRC is in a language other than English, a duly notarized and apostilled copy thereof, translated in English language would have to be provided.) • Form No. 41 (erstwhile Form 10F) filed online on the income-tax portal. • Self-declaration confirming beneficial ownership, not having a Permanent Establishment in India, eligibility to Tax Treaty benefit and do not / will not have place of effective management in India. (Annexure 3). Foreign Institutional 20% (plus • Self-attested copy of Tax Residency Certificate (TRC) Investors, Foreign applicable obtained from the tax authorities of the country of which Portfolio Investors surcharge the shareholder [Showing first 8,000 characters — download PDF for full document]