Updates

CFL/SE/2026-27/JULY/ 05 July 10, 2026 The Manager (Listing) The Manager (Listing) BSE Limited N ational Stock Exchange of India Ltd. Phiroze Jeejeebhoy Towers, Exchange Plaza, Dalal Street, Plot no. C/1, G Block, Mumbai-400 001 Bandra – Kurla Complex Scrip Code: 508814 Mumbai-400 051 Security ID: “COSMOFIRST” Subject: Final Dividend for the Financial Year 2025-26 - Communication on Tax Deduction at Source (TDS) on Dividend payout Dear Sir, We are enclosing herewith the communication being sent to the shareholders through email on the above referred subject for dissemination of information widely to the members. A copy of the above communication is also available on the website of the Company www.cosmofirst.com You are requested to take the same on your records. Thanking You Yours faithfully For Cosmo First Limited Jyoti Dixit Company Secretary & Compliance Officer Encl.: as above COSMO FIRST LIMITED Regd. Off: 1st Floor, Uppal Plaza, M-6 Jasola District Centre, New Delhi - 110025 CIN- L92114DL1976PLC008355 Tel: +91 11 49494949 E-mail: investor.relations@cosmofirst.com, Website: www.cosmofirst.com Subject: COSMO FIRST LIMITED - Final Dividend for the Financial Year 2025-26 - Communication on Tax Deduction at Source (TDS) on Dividend payout. Dear Shareholder, Date: 10th July, 2026 We are pleased to inform you that the Board of Directors of Cosmo First Limited (‘the Company’) in their meeting held on 20th May, 2026 had approved the payment of final dividend of Rs. 4/- per equity share of Rs. 10/- each for the Financial Year 2025-26. The said final dividend will be payable subject to the approval of the Shareholders at the ensuing 49th Annual General Meeting scheduled to be held on Wednesday, 05th August, 2026. The record date for the payment of said final dividend is Wednesday, 22nd July, 2026. Pursuant to the provisions of Income-tax Act, 2025 (‘Act’), dividend paid shall be taxable in the hands of the Shareholders and the Company shall be required to withhold taxes at the prescribed rates on the dividend paid to its shareholders. The withholding tax rate would vary depending on the residential status, category of the shareholder and is subject to provision of requisite declarations / documents to the Company. However, no tax will be deducted on payment of dividend to the resident individual shareholders if the total dividend for the Financial year (‘FY’) 2026-27, does not exceed Rs. 10,000/- Shareholders are requested to take note of the TDS rates and submit required document(s), if any, to the Company by Friday, 24th July, 2026 for their respective category, in order to comply with the applicable TDS provisions. A. RESIDENT SHAREHOLDERS: A.1 No tax will be deducted on payment of dividend to the RESIDENT INDIVIDUAL SHAREHOLDER if the total dividend, paid during Financial year (‘FY’) 2026-27 does not exceed INR 10,000/-. A.2 Tax deductible at source for RESIDENT SHAREHOLDER (OTHER THAN RESIDENT INDIVIDUAL SHAREHOLDER RECEIVING DIVIDEND NOT EXCEEDING INR 10,000/- DURING FY 2026-27) S.No. Particulars WHT rate Declaration(s)/ Documents 1 Valid PAN updated with the Depository 10% N.A. Participant in case shares are held in dematerialized form; or Registrar and Transfer Agent (‘RTA’) in case shares are held in physical form and no exemption sought by Resident shareholder 2 No / Invalid PAN with the Depository 20% Please note that where Participant in case shares are held in the shareholder being dematerialized form; or RTA in case resident individual shares are held in physical form and no eligible for obtaining exemption sought by shareholders Aadhaar Number have not linked the Aadhar Number allotted with its PAN, such PAN would be treated as inoperative for the provisions of deduction of TDS and a higher TDS rate of 20% will be considered while distributing dividend 3 Availability of lower/nil tax deduction Rate specified in • Copy of PAN card; certificate issued by Income Tax Lower tax and Department u/s 395(1) of the Act withholding • Copy of lower tax certificate withholding obtained from certificate obtained Income Tax from Income Tax Department Department A.3 NIL TAX-DEDUCTIBLE AT SOURCE/ NIL WITHHOLDING on dividend payment to Resident Shareholders if the Shareholders submit documents mentioned in the below table with the Company/ RTA: S.No. Particulars Declaration / documents required 1 Resident • Copy of PAN card Individual • Declaration in Form No. 121. Please refer Annexure A for furnishing format of Form 121. Form 121 Shareholders • Copy of PAN card covered u/s 393(4) • Self-declaration (Refer Annexure B enclosed separately [Table: Sl No. 10] with this communication), along with adequate such as LIC, GIC, documentary evidence (e.g., registration certificate), to the etc. effect that no tax withholding is required. 3 Persons Covered • Self-attested copy of PAN, wherever applicable; under Section • Self- declaration in the format prescribed in Annexure C 393(5) of the Act for mutual funds and Annexure D for others; and (e.g. Govt., RBI, • Registration/ exemption certificate substantiating Corporations applicability of section 393(5) of the Act. established by Central Act and exempt from income tax) 4 Category I and • Copy of PAN card II Alternative • Self-declaration in the format prescribed in Annexure B Investment stating that AIF’s income is exempt under Schedule V Fund (AIF) (Table: Sl. No. 1) of the Act and they are governed by SEBI regulations as applicable to Category I or Category II AIFs, • Copy of registration certificate. 5 Any other entity • A self- declaration in the format as prescribed in Annexure exempt from D (except for individual Sikkimese resident) withholding tax • Submit declaration in Annexure E in case of individual under the Act Sikkimese resident (including those • Adequate documentary evidence, substantiating the type of mentioned in the entity. Circular No. 18/2017 issued by CBDT) B. NON-RESIDENT SHAREHOLDERS: Tax deductible at source/ tax withholding for non-resident shareholders. S.No. Category Withholding Declaration / documents required Tax rate 1 Foreign 20% (plus Shareholders may also apply for a lower TDS rate Institutional applicable as per the relevant Double Taxation Avoidance Investors (FIIs) / surcharge Agreements (‘DTAA’), if the following documents Foreign Portfolio and cess) are submitted: Investors (FPIs) OR • Copy of Indian Tax Identification number Tax treaty (‘PAN’). In case PAN not available, details rate** specified in Annexure F to be provided; • Tax Residency Certificate (TRC)^ obtained (whichever from the tax authorities of the country of which is beneficial) the shareholder is a resident, valid for Financial Year (‘FY’) 2026-27 (covering the period from 01 April 2026 to 31 March 2027); • Form 41 filed electronically over the Income tax portal • Self-declaration for FY 2026-27 (covering the period from 01 April 2026 to 31 March 2027) in the format as specified in Annexure G on shareholder’s letterhead, primarily (not exclusive list) covering the following: (a) Non-resident is eligible to claim the benefit of respective tax treaty (b) Non-resident receiving the dividend income is the beneficial owner of such income (c) Dividend income is not attributable/ effectively connected to any Permanent Establishment (PE) or Fixed Base in India. 2 Alternative 10% (plus • Copy of PAN card (if available) Investment Fund applicable – Category III or surcharge • Self-declaration (Refer Annexure H, enclosed Retail Scheme/ # separately with this communication) along and cess) Exchange Traded with adequate documentary evidence Fund located in substantiating the nature of the entity International Financial Services Centre 3 Other Non- 20% (plus Shareholders may apply for a lower TDS rate as resident applicable per the relevant Double Taxation Avoidance shareholders surcharge Agreements (‘DTAA’), if the following documents (except those who and cess) are submitted: are tax residents • Copy of Indian Tax Identi [Showing first 8,000 characters — download PDF for full document]