General Updates

LIL:CS:REG 30:2026-27 Date : 17.07.2026 BSE Limited National Stock Exchange of India Limited Listing & Compliance Department Listing & Compliance Department Phiroze Jeejeebhoy Towers, Exchange Plaza, C-1 Block G, Dalal Street, Mumbai - 4001 Bandra Kurla Complex, Bandra (E), Mumbai - 400051 Security Code : 517206 Company Symbol: LUMAXIND Sub: Communication to Shareholders - Intimation regarding Tax Deduction at Source on Dividend Ref: Regulation 30 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (the “SEBI Listing Regulations, 2015”) Dear Sir/Ma’am, Pursuant to the Income Tax Act, 2025, dividend paid by the Company 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. In this regard and pursuant to the SEBI Listing Regulations, 2015, please find enclosed herewith an E-mail communication which is being sent to all the shareholders of the Company, whose E-mail IDs are registered with the Company/KFin Technologies Limited, Registrar and Share Transfer Agent (RTA)/Depositories explaining the process on Tax Deduction at Source on dividend to the shareholders at prescribed rates. This communication is also being made available on the website of the Company at https://www.lumaxworld.in/lumaxindustries/index.html You are requested to take the above information on records and oblige. Thanking you, Yours faithfully, For Lumax Industries Limited Raajesh Kumar Gupta Executive Director & Company Secretary ICSI M. No. A8709 Encl: As Stated above LUMAX INDUSTRIES LIMITED CIN: L74899DL1981PLC012804 Regd. Office: 2nd Floor, Harbans Bhawan-II, Commercial Complex, Nangal Raya, New Delhi– 110046 Website: www.lumaxworld.in/lumaxindustries, Tel: 011 49857832 Email: lumaxshare@lumaxmail.com Date: Name of the Holder: Ref: Folio / DP Id & Client Id No: Subject: Lumax Industries Limited - Final Dividend for the Financial Year 2025-26 - Communication on Tax Deduction at Source (TDS) on Dividend payout. Dear Shareholder, We are pleased to inform you that the Board of Directors of Lumax Industries Limited (‘the Company’) in their meeting held on May 28, 2026 have recommended the payment of final dividend of Rs. 55/- 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 Annual General Meeting scheduled to be held on Wednesday, August 26, 2026. The Dividend on Equity Shares, as recommended by the Board of Directors, if approved at the AGM, will be payable to those Members whose names appear in the Register of Members of the Company, as at the close of Thursday, August 06, 2026 (the Record Date) as per the beneficial ownership data to be furnished by NSDL/CDSL/RTA for the purpose. 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 Monday, August 03, 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 Applicable TDS 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 the Participant in case shares are held in 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 Department Lower tax and u/s 395(1) of the Act withholding  Copy of lower tax certificate obtained withholding from Income Tax certificate obtained Department from Income Tax 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 Individual  Copy of PAN card furnishing Form 121  Declaration in Form No. 121. Please refer Annexure A for format of Form 121. 2 Shareholders covered  Copy of PAN card u/s 393(4) [Table: Sl No. 10] such as LIC,  Self-declaration (Refer Annexure B enclosed separately with this GIC, etc. communication), along with adequate documentary evidence (e.g., registration certificate), to the effect that no tax withholding is required. 3 Persons Covered under  Self-attested copy of PAN, wherever applicable; Section 393(5) of the  Self- declaration in the format prescribed in Annexure C for Act (e.g. Govt., RBI, mutual funds and Annexure D for others; and Corporations  Registration/ exemption certificate substantiating established by Central applicability of section 393(5) of the Act. Act and exempt from income tax) 4 Category I and II  Copy of PAN card Alternative  Self-declaration in the format prescribed in Annexure B Investment Fund stating that AIF’s income is exempt under Schedule V (Table: (AIF) 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 D exempt from (except for individual Sikkimese resident) withholding tax under  Submit declaration in Annexure E in case of individual the Act (including Sikkimese resident those mentioned in  Adequate documentary evidence, substantiating the type of the Circular No. entity. 18/2017 issued by CBDT) B. NON-RESIDENT SHAREHOLDERS: Tax deductible at source/ tax withholding for non-resident shareholders. S.No. Category Applicable Declaration / documents required TDS Rate 1 Foreign Institutional 20% (plus Shareholders may also apply for a lower TDS rate as per Investors (FIIs) / applicable the relevant Double Taxation Avoidance Agreements Foreign Portfolio surcharge (‘DTAA’), if the following documents are submitted: Investors (FPIs) and cess) OR  Copy of Indian Tax Identification number (‘PAN’). In case PAN not available, details Tax treaty specified in Annexure F to be provided; rate**  Tax Residency Certificate (TRC)^ obtained from the tax authorities of the country of which the (whichever is shareholder is a resident, valid for Financial Year beneficial) (‘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 [Showing first 8,000 characters — download PDF for full document]