General Updates

No. 2019/IRCTC/CS/ST.EX/356 September 05, 2026 BSE Limited National Stock Exchange of India Limited (Through BSE Listing Centre) (Through NEAPS) 1st Floor, New Trade Wing, Rotunda Building “Exchange Plaza”, C-1, Block-G, Phiroze Jeejeebhoy Towers, Bandra-Kurla Complex, Dalal Street Fort, Mumbai – 400 001 Bandra (East), Mumbai – 400 051 Scrip Code: 542830 Scrip Symbol: IRCTC Sub: Communication regarding Tax Deducted at Source (“TDS”) on Final Dividend for the Financial Year ended on March 31, 2026. Sir/ Madam, This is to inform that the Company has fixed Tuesday, September 22, 2026 as the “Record Date” for the purpose of determining the members entitle to receive Final Dividend for the financial year 2025- 26. It is also provided that the Dividend, if declared at the AGM, will be paid within a period of 30 (thirty) days from the conclusion of the AGM. In terms of the applicable provisions of the Income-tax Act, 2025 (“the Act”), any Dividend paid or distributed by a Company is taxable in the hands of the members. The Company shall therefore be required to deduct tax at source at the time of making the payment of the Dividend, if declared at the AGM. In line with above, please find enclosed a communication regarding Tax Deducted at Source (“TDS”) on Final Dividend for the Financial Year 2025-26, inter-alia, prescribing the process and requirement of requisite documents for claiming tax exemption on Final Dividend for the Financial Year 2025-26 for Resident and Non-Resident members. The aforementioned information is also available on the Company's website i.e. www.irctc.com, under the path, Investor Corner For Attention of shareholders Deduction of tax at source on Final Dividend for FY 2025-26 The above-mentioned is submitted herewith for your information and records. Thanking You, Yours faithfully, For Indian Railway Catering and Tourism Corporation Limited (IRCTC) (Suman Kalra) Company Secretary & Compliance Officer Encl: As above INDIAN RAILWAY CATERING AND TOURISM CORPORATION LIMITED CIN: L74899DL1999GOI101707 Registered Office: 04th Floor, Tower-D, World Trade Centre, Nauroji Nagar, New Delhi, 110029, India Website: www.irctc.com; Email ID: investors@irctc.com Telephone: 011-26181550/51 IMPORTANT COMMUNICATION FOR ATTENTION OF SHAREHOLDERS Dear Shareholder, We are pleased to inform you that the Board of Directors, at its meeting held on Tuesday, 26th May 2026 has considered and recommended a final dividend of ₹0.50 (Rupees Fifty Paise only) per equity share having face value of ₹ 2 (Rupees Two only) each for the Financial Year ended on 31st March, 2026, subject to approval in the ensuing Annual General Meeting (AGM), to the shareholders on the basis of the details of beneficial ownership furnished by the Depositories, as at the close of Tuesday, 22nd September 2026, i.e. Record Date for determining entitlement of members to receive final dividend for the financial year ended 31st March, 2026, and in respect of shares held in Physical form (if any) to those Members whose names will appear on the Register of Members of the Company as on the close of Tuesday, 22nd September 2026. SEBI vide its Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) (Fifth Amendment) Regulations, 2025 dated 18th November, 2025 inter-alia, has omitted the existing first and second proviso to Regulation 12. Accordingly, it is hereby informed to all the shareholders that IRCTC will be paying dividend through RBI approved electronic modes only and no physical dividend such as warrant, cheques, demand draft etc. will be dispatched to shareholders. In order to facilitate timely receipt of dividend directly in the bank account(s), shareholders are requested to ensure that the bank account details in their respective demat accounts/physical folios are updated, to enable the Company to make timely credit of dividend in their bank accounts. Pursuant to the Income Tax Act, 2025 (Act), and the rules framed thereunder, dividends paid or distributed by the Company, shall be taxable at the hands of the shareholders and the Company shall be required to deduct tax at source (TDS) at the prescribed rates from the dividend to be paid to shareholders. The TDS rate would vary depending on the residential status and documents submitted by the shareholder and acceptance of the same by the Company. Accordingly, the Final Dividend will be paid after deducting TDS as explained here under: I. FOR RESIDENT SHAREHOLDERS Category of Applicable Exemption applicability/Documentation requirement shareholders Rate Self-declaration that it is registered with SEBI and is qualifying for exemption under Schedule VII [Table: Sl. No. 20 or 21] of section 11 of the Act, along with self-attested copies of a valid SEBI Mutual Nil registration certificate and PAN card. Funds (as per format available on link https://einward.alankit.com/Docs/7- Declaration%20for%20Mutual%20Fund%20Companies.pdf ) Page 1 of 4 Self-declaration that it qualifies as 'Insurer' as per Section 2(7A) of the Insurance Act, 1938 and that its income is exempt under Schedule VII of the Act and has full beneficial interest with respect to the ordinary shares owned by it along with self-attested Insurance copy of PAN card and certificate of registration with Companies Insurance Regulatory and Development Authority (IRDA)/LIC/GIC. (as per format available on link https://einward.alankit.com/Docs/8- Declaration%20for%20Insurance%20Companies.pdf ) Self-declaration stating that its income is exempt under section Schedule V [Table: Sl. No. 1] to section 11 of the Act and they are Category I established as Category-I or Category-II AIF under the SEBI and II Regulations, along with self-attested copy of valid SEBI Alternative Nil registration certificate and PAN Card needs to be submitted. Investment (as per format available on link Fund https://einward.alankit.com/Docs/6- Declaration%20for%20Alternate%20Investment%20Fund%20C ompanies.pdf ) Any other Nil Valid self-attested documentary evidence (e.g. relevant copy of entity registration, notification, order, etc.) in support of the entity being entitled to entitled to TDS exemption needs to be submitted along with self- exemption attested copy of PAN Card. from TDS A. TDS is required to be deducted at the rate of 10% under Section 393 of the Act. B. No TDS is required to be deducted, if aggregate dividend distributed or likely to be distributed during the financial year to individual shareholders does not exceed ₹ 10,000/-. C. No TDS is required to be deducted on furnishing of valid Form 121 {i.e erstwhile Form 15G (applicable to individuals only in respect of dividend income) / Form 15H (applicable to an Other resident Individual who is 60 years and older)}, on fulfilling all the required shareholder eligibility conditions (as per format available on link https://einward.alankit.com/Docs/form-no-121.pdf) D. TDS is required to be deducted at the rate of 20% under Section 397 (2) of the Act, if do not have PAN/ invalid PAN/PAN is not linked with Aadhaar/not registered their valid PAN details in their account. E. TDS is required to be deducted at the rate prescribed in the lower tax withholding certificate issued under Section 395 of the Act, if such valid certificate is provided. ▪ The Company will be relying on the information verified by the utility available on the Income Tax website. II. FOR NON-RESIDENT SHAREHOLDERS Category of Exemption applicability/Documentation requirement shareholders TDS is required to be deducted at the rate of 20% (plus applicable surcharge and cess) under Section 393 of the Act (or as per Section FPIs and FIIs 207) or rate provided in relevant Double Taxation Avoidance Agreement (DTAA), read with Multilateral Instrument (MLI) whichever is more beneficial. Page 2 of 4 Any entity entitled Valid self-attested documentary evidence (e.g. relevant copy of to exemption from registration, notification, order, etc. by Indian tax authorities) i [Showing first 8,000 characters — download PDF for full document]