General Updates

INFRASTRUCTURE LTD. Regd. Office: JSW Centre, Bandra Kurla Complex, Bandra (East) Mumbai – 400 051. Phone : 022-42861000 Fax : 022-42863000 CIN: L45200MH2006PLC161268 Website: www.jswinfrastructure.in Email id: infra.secretarial@jsw.in 9th July, 2026 BSE Limited National Stock Exchange of India Limited Phiroze Jeejebhoy Towers “Exchange Plaza” Dalal Street Bandra-Kurla Complex, Bandra (East) Mumbai - 400 001 Mumbai – 400 051 Scrip Code (BSE): 543994 Symbol: JSWINFRA Sub: Communication to Shareholders - Intimation of Tax Deduction at Source on Dividend for the Financial Year ended 31st March, 2026 Ref: Intimation under Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“Listing Regulations”) Dear Sir/ Madam, Pursuant to the provisions of the Income Tax Act, 2025 as amended from time to time, dividend paid or distributed by a company, shall be taxable at the hands of the shareholders of the company and the company is required to deduct tax at source on the dividend paid. In this regard, pursuant to Regulation 30 of the Listing Regulations and in continuation of our earlier communications dated 8th May, 2026 and 13th June, 2026, regarding recommendation of dividend of Re. 0.90/- per Equity Share of Rs. 2/- each for the Financial Year 2025-26, by the Board of Directors of the Company and intimation of Record Date for the payment of dividend, respectively, we wish to inform that the Company has today i.e., on 9th July, 2026, sent a communication to the Shareholders, whose email addresses are registered with their respective Depositories, as on the record date, inter alia, indicating the process and documentation required for claiming tax exemption on dividend for the financial year 2025-26. A copy of the aforesaid communication is enclosed and is also available on the website of the Company at https://www.jswinfrastructure.in Yours sincerely, For JSW Infrastructure Limited Hitesh Kanani Company Secretary and Compliance Officer Membership No. F6188 Encl: As above India International Exchange (IFSC) Limited Unit No. 101, 1st Floor, Signature Building No. 13B, Road 1C Zone 1, Gift SEZ, Gift City Gandhinagar- 382355 Scrip code (India INX): 1100026 JSW INFRASTRUCTURE LIMITED CIN: L45200MH2006PLC161268 Registered Office: JSW Centre, Bandra Kurla Complex, Bandra East, Mumbai 400 051 Website: www.jswinfrastructure.in Email: infra.secretarial@jsw.in Tel: 022 4286 1000 Fax: 022-42863000 Date: 9th July, 2026 Dear Shareholder, Subject: Communication of Tax Deduction at Source on Dividend for the Financial Year ended 31st March, 2026 We are pleased to inform you that the Board of Directors of the Company at its meeting held on 8th May, 2026, recommended a dividend of Re. 0.90/- per Equity Share of Rs. 2/- each for the Financial Year 2025- 26. The payment of the dividend is subject to the approval of the Shareholders of the Company at the ensuing 20th Annual General Meeting (“AGM”) and will be paid within statutory timelines, to those Shareholders of the Company whose names appeared in the List of Beneficial Owners as at the close of the business hours on Thursday, 18th June, 2026 (“Record Date”) as per the details furnished by the Depositories. In accordance with the provisions of the Income Tax Act, 2025 (“the Act”) as amended from time to time, dividend declared and paid by the Company is taxable in the hands of its Shareholders and the Company is required to deduct tax at source (“TDS”) from the dividend paid to the Shareholders at the applicable rates. Shareholders are requested to note of the following important dates related to the eligibility for the Dividend: 1. Record date: Thursday, 18th June, 2026 2. Last date for submission of TDS declarations: On or before Saturday, 18th July, 2026, 5.00 p.m. IST. The documents are required to be uploaded with KFin Technologies Limited (“KfinTech/RTA”) at https://ris.kfintech.com/clientservices/investors/taxformsupload.aspx. The required documents uploaded by those, who were Shareholders of the Company as on the record date, will only be considered for the purpose of TDS deduction. This communication summarizes the applicable TDS provisions in accordance with the provisions of the Act, for various categories including Resident or Non-Resident Shareholders. For Resident Shareholders: 1. No TDS shall be deducted on dividend payable to in the case of resident individual Shareholders in accordance with provisions of Section 393(1)(4) read with Sr no. 10 of Table – For No Deduction at Source if the amount of such Dividend in aggregate paid or likely to be paid during the tax year does not exceed Rs. 10,000/-. 2. Where, the Permanent Account Number (“PAN”) of resident individual Shareholder is available and is valid, i. TDS shall be deducted at the rate of 10% on the amount of Dividend payable. ii. In cases where the resident individual Shareholder provides the duly signed Form 121 (as applicable) in accordance with the provisions of section 393(6) of the Act and provided that the eligibility conditions are being met, no TDS shall be deducted. 3. Where the PAN is either not available or is invalid, TDS shall be deducted at a rate which is higher of the prescribed TDS rates or 20%. Note: Compulsory linking of PAN with Aadhar number is effective 1st July 2023. In case not done, PAN shall be considered inoperative and, in such scenario, tax shall be deducted at higher rate of 20%. 4. In order to help the Company to comply with the relevant provisions of the Act, the following resident non-individual Shareholders are requested to provide a self-declaration as listed below: a. Insurance companies: Self declaration that it qualifies as 'Insurer' as per section 2(7A) of the Insurance Act, 1938 and has full beneficial interest with respect to the ordinary shares owned by it along with self-attested copy of PAN card and certificate of registration with Insurance Regulatory and Development Authority (IRDA)/ LIC/ GI. b. Mutual Funds: Self-declaration that it is registered with SEBI and is specified at Schedule VII (Table: Sl. No. 20 or 21) of the Act along with self-attested copy of PAN card and certificate of registration with SEBI. c. Alternative Investment Fund (AIF) established in India: Self declaration that its income is exempt in accordance to Schedule V of the Act, and they are established as Category I or Category II AIF under the SEBI regulations along with copy of registration documents (self-attested). d. Other Non-Individual Shareholders: Who are exempted from TDS under provisions of Section 393(1) of the Act and who are covered u/s 393(5) of the Act are also not subject to withholding of any tax are required to submit an attested copy of the PAN along with the documentary evidence in relation to the same. For Non-Resident Shareholders: 1. TDS shall be deducted / withheld at the rate of 20% (plus applicable Surcharge and, Health and Education Cess) on the amount of Dividend payable. 2. Non-resident Shareholder may have an option to be governed by the provisions of the Double Tax Avoidance Treaty (“DTAA”) between India and the country of tax residence of the Shareholder, if such DTAA provisions are more beneficial to them. To avail the DTAA benefits, the non-resident Shareholder should furnish the following documents: a. Self-attested copy of PAN if allotted by the Indian Income Tax Authorities. b. Self-attested Tax Residency Certificate (“TRC”) issued by the competent authority or tax authority of the country of your residency, evidencing and certifying your tax residency status in the country of residency. c. Duly certified Form 41 electronically filed on Indian Income Tax Portal. d. Self-declaration in the format as provided below, certifying that: • You are continuing to remain a tax resident of the country of your residency during the tax Year 2026-27; • You are eligible to claim the beneficial DTAA rate for the purposes of tax withholding on Dividend declared by the Compan [Showing first 8,000 characters — download PDF for full document]