General Updates

Date: September 12, 2026 To To National Stock Exchange of India Ltd BSE Limited Exchange Plaza, 5th Floor, C-1, Block G, 1st Floor, Phiroze Jeejeebhoy Towers Dalal Street Bandra Kurla Complex, Bandra (E), Mumbai Mumbai – 400001 400051 Scrip Code: 544485 Symbol: REGAAL Sub: Communication to the Shareholders regarding Tax Deduction at Source on the Final Dividend for the Financial Year 2025-26 Dear Sir/ Madam, Pursuant to the provisions of Regulation 30 read with Clause 12 of Para A of Part A of Schedule III of SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015 (“SEBI Listing Regulations”) please find enclosed herewith an Email Communication is being sent today i.e. September 12, 2026 to all the Shareholders of the Company whose Email Addresses are registered with the Company/Registrar and Transfer Agent/Depository Participants, containing the brief provisions of the Income Tax Act, 2025 as amended from time to time and the Rules framed there under and the documents required for Deduction of Tax at Source (TDS) on Final Dividend for the Financial Year ended 31 March 2026, to be declared at the 14th Annual General Meeting (AGM) of the Company scheduled to be held on Wednesday, 23rd September, 2026 at 03:00 PM (IST) through Video Conferencing (VC)/Other Audio-Visual Means (OAVM). The above information is also available on the website of the Company at https://regaalresources.com/dividend/. This is for your information and record. Thanking you, For Regaal Resources Limited Tinku Kumar Gupta Company Secretary and Compliance Officer REGAAL RESOURCES LIMITED CIN: L15100WB2012PLC171600 Registered Office: 6th Floor, D2/2, Block- EP & GP, Sector-V, Salt Lake, Kolkata-700091, West Bengal. Factory: Bhatgaon, Galgalia Check Post, Thakurganj Block, District- Kishanganj, Bihar- 855106. Email: cs@regaal.in | Website: www.regaalresources.com | Tel: 033 35222422 September 12, 2026 Dear Shareholder, Subject: Communication regarding deduction of tax at source on the Final Dividend for the Financial Year 2025-26 We are pleased to inform you that the Board of Directors at their Meeting held on May 27, 2026, has recommended a final dividend of Rs. 0.25/- per equity share at the rate of 5% of the face value of Rs. 5/- each for the Financial Year ended March 31, 2026. The record date fixed for the purpose of determining the entitlement of the members for the final dividend is Wednesday, 16th September, 2026. The final dividend, once approved by the shareholders at the ensuing 14th Annual General Meeting (AGM) of the Company, will be paid within the prescribed period of 30 (thirty) days from the date of declaration of the final dividend, as per the provisions of the Companies Act, 2013, to the registered shareholders whose names appear on the register of members or in the record of Depository as beneficial owners of the shares on the Record Date. As per the provisions of 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 at the prescribed rates. The TDS rates may vary depending on the residential status of the shareholder and the documents submitted by them and accepted by the Company in accordance with the provisions of the Act. The brief of applicable TDS for various categories of shareholders, along with the required documents, is provided in the Table 1 and 2 below: Table 1: Resident Shareholders: Category of Tax Deduction Exemption Applicability/ Documents required Shareholder Rate A resident shareholder As per Section Update/Verify the PAN and the residential status as (With PAN) 393(4) [Table: per the Act, if not already done, with the depositories S.No.10] of the Act (in case of shares held in dematerialized form) and - 10% with the Company's Registrar and Transfer Agents – MUFG Intime India Private Limited (in case of shares held in physical form). Shareholders who are required to link their Aadhar number with PAN as required under section 262(9) read with Rule 162 of the Income Tax Rules, 2026, should compulsorily link the same. If, as required under the law, PAN is not linked with Aadhar, then such PAN will be considered “inoperative”, and TDS shall be deducted at a higher rate as specified under section 397(2) of the Act. No deduction of taxes in the following cases –  If aggregate dividend income to a resident Individual shareholder during the Tax Year (TY) 2026-27 does not exceed INR 10,000/-  If the shareholder is exempted from TDS provisions through any circular or notification and provides an attested copy of the PAN along with the documentary evidence in relation to the same. Submitting Form 121 NIL Eligible shareholder providing Form 121 (Annexure 1) - on fulfilment of prescribed conditions. PAN is mandatory to provide Form 121. Certificate under Rate provided in the Self-attested copy of Lower/NIL withholding tax Section 395(1) of the Certificate certificate obtained from Income Tax authorities. Insurance Companies: NIL Self-declaration that it has full beneficial interest Public & Other with respect to shares owned, along with a self- Insurance Companies attested copy of PAN card and registration certificate (Annexure 2) Corporation NIL Documentary evidence that the person is covered established by or under Section 196 of the Act. (Annexure 2) under a Central Act which is, under any law for the time being in force, exempt from income- tax on its income Mutual Funds NIL Self-declaration that they are specified in Schedule VII (Table: Sl. No. 20 or 21) of section 11 of the Income Tax Act, 2025 along with self-attested copy of PAN card and registration certificate. (Annexure Alternative NIL Documentary evidence that the person is covered by Investment Fund Notification No. 51/2015 dated 25 June 2015 (OR) (AIF) established in Self-declaration that its income is exempt under India Schedule V [Table: Sl. No. 1] of section 11 of the Income Tax Act, 2025 and they are governed by SEBI regulations as Category I or Category II AIF along with self-attested copy of the PAN card and registration certificate (Annexure 2) Recognized Provident NIL Self-attested copy of a valid order from Fund Commissioner under Rule 3 of Part A of Schedule XI to the Act, or self-attested valid documentary evidence (e.g. relevant copy of registration, notification, order, etc.) in support of the provident fund being established under a scheme framed under the Employees Provident Funds Act, 1952 needs to be submitted. (Annexure 2) Approved NIL Self-attested copy of valid approval granted by the Superannuation Fund Commissioner needs to be submitted: Approved Gratuity NIL a) under Rule 2 of Part B of Schedule XI to the Act Fund (In case of Approved Superannuation Fund) National Pension NIL b) under Rule 2 of Part C of Schedule XI to the Act Scheme Trust (In case of Approved Gratuity Fund) (Annexure 2) Other resident 20% As per Section 397(2) of the Act shareholder without PAN/ Invalid PAN/ inoperative PAN Please Note that: 1. Recording of the valid Permanent Account Number (PAN) for the registered Folio/DP ID-Client ID is mandatory. In the absence of a valid PAN or in case of an inoperative PAN, tax will be deducted at a higher rate of 20% as per Section 397(2) of the Act. 2. The Shareholders holding shares under multiple accounts under different status/category and a single PAN may note that the higher of the tax as applicable to the status in which shares are held under a PAN will be considered on their entire holding in different accounts. Table 2: Non-resident Shareholders Category of shareholder Tax Deduction Rate Exemption Applicability/ Documents required Any non-resident As per Section 393(2) Non-resident shareholders may opt for the tax shareholder [other than [Table Sl. No 17] read rate under the Double Taxation Avoidance Foreign Institutional with Sectio [Showing first 8,000 characters — download PDF for full document]