Updates

June 27, 2026 The Manager, CRD The Manager, Listing Department The Secretary BSE Limited National Stock Exchange of India Limited The Calcutta Stock Exchange P J Towers, Dalal Street, Fort, Exchange Plaza, 5th Floor, Limited Mumbai - 400001 Plot No. C-1, Block G, BKC, Bandra (E), 7, Lyons Range, Mumbai - 400051 Kolkata - 700001 BSE Security Code: 500043 NSE Symbol: BATAINDIA CSE Scrip Code: 10000003 Dear Sir/Madam, Ref: Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 Subject: Deduction of tax at source on dividend – Shareholders Communication In terms of the provisions of the Income-tax Act, 2025, dividend paid or distributed by a Company, is taxable in the hands of the shareholders. In this regard, a communication to shareholders regarding deduction of tax at source on dividend (if approved at the ensuing AGM, as disclosed in our letter dated May 27, 2026, regarding Outcome of Board Meeting), along with the necessary annexures, would be sent to those shareholders whose e-mail IDs are registered with the Company, the RTA or the Depositories and also to other shareholders as per applicability. The said communication along with annexures, as enclosed, will also be made available on the website of the Company, viz., www.bata.in The same is for your information and records. Thanking you, Yours faithfully, For BATA INDIA LIMITED NITIN BAGARIA AVP – Company Secretary & Compliance Officer Encl.: As above BATA INDIA LIMITED CIN: L19201WB1931PLC007261 Registered Office: 27B, Camac Street, 1st Floor, Kolkata-700016, West Bengal II Tel.: (033) 22895796 E-mail: in-customer.service@bata.com II Website: www.bata.in BATA INDIA LIMITED CIN: L19201WB1931PLC007261 Registered Office: 27B, Camac Street, 1st Floor, Kolkata-700016, West Bengal Tel.: (033) 22895796 II E-mail: share.dept@bata.com II Website: www.bata.in July xx, 2026 Sub: BATA INDIA LIMITED Dividend FY 2025-26 – Tax Deduction at Source (TDS) on Dividend payout Name of the 1st Holder: DP and Client Id(s) / Folio No(s): Dear Shareholder, We are pleased to inform you that the Board of Directors (the “Board”) of Bata India Limited (the “Company”) at its meeting held on May 27, 2026, have recommended a Dividend of Rs. 9/- per Equity Share of Rs. 5/- each (180%) for the financial year ended on March 31, 2026. The dividend, as recommended by the Board, shall be paid if approved at the ensuing Annual General Meeting to be held on Wednesday, August 12, 2026. The Record date has been fixed as Friday, July 31, 2026 for the purpose of payment of Dividend. In accordance with the provisions of the Income-tax Act, 2025 (as amended) (the "IT Act"), dividend declared by the Company is taxable in the hands of the Members and the Company is required to deduct tax at source ("TDS") on dividend at the applicable rates. This communication provides the applicable TDS provisions and information/document requirements for each Member: A. For Resident Members: A.1 No tax shall be deducted on payment of dividend to the resident individual Members, if the total dividend for a financial year does not exceed Rs. 10,000 (Rupees Ten Thousand), subject to availability of PAN of Member. A.2 Tax shall be deducted from Dividend payable to Resident Members (other than category prescribed under A.1 above) as per the details provided below: Applicable Rate of Particulars Declaration/ documents required Where valid PAN is updated with the Depository Participant (in case shares are held in dematerialized form) or with Company's Registrar to an Issue and Share Transfer Agent (RTA) i.e., M/s. MUFG Intime 10% Not applicable India Private Limited (Formerly Link Intime India Private Limited) (in case shares are held in physical form) and no exemption is sought by the resident Member Not applicable Note: In case of a Member being resident individual eligible for obtaining Aadhaar No PAN/ Invalid PAN/ Inoperative PAN* and Number have not linked the Aadhar no exemption sought by Member Number allotted with its PAN (as on the date of payment of such dividend), such PAN would be treated as inoperative for the provisions of deduction of TDS. • Copy of PAN card Rate specified in • Copy of lower tax withholding Lower tax Where lower tax deduction certificate is certificate obtained from Income withholding issued by Income Tax Department under Tax Department certificate obtained Section 395(1) of the IT Act from Income Tax Note: The certificate should be valid for the Department financial year 2026-27 and should cover the dividend income from the Company. * As per Section 262 of the IT Act, every person who has been allotted a PAN and who is eligible to obtain Aadhaar, shall be required to link the PAN with Aadhaar, except person exempted as per Notification No. 37/2017. In case of failure to comply to this, the PAN allotted shall be deemed to be inoperative and tax shall be deducted at higher rates as prescribed under the IT Act. A.3 No tax shall be deducted on Dividend to Resident Members if the Members submit documents mentioned in the below table with the RTA: Particulars Documents required (if any) • Copy of PAN card Individual furnishing Form 121 • Form 121, provided that all the required eligibility conditions are met. Format of Form 121 is given in the link below • Copy of PAN card Submitting NIL withholding tax • NIL withholding tax certificate obtained from tax authority Certificate under Section 395(1) of the IT Act Note: The certificate should be valid for the financial year 2026-27 and should cover the dividend income from the Company. • Copy of PAN card Members covered u/s 393(4) [Table: Sl • Self-declaration (refer format SD1 given in the link below) No. 10] of the IT Act [e.g. LIC, GIC] along with adequate documentary evidence (e.g., registration certificate) to the effect that no tax withholding is required pursuant to the provisions of Section 393(4) [Table: Sl No. 10] of the IT Act. • Copy of PAN card • Self-declaration (refer format SD1 given in the link below) Category I and II Alternative Investment that the AIF is registered with SEBI as per SEBI Regulations Fund (AIF) along with copy of registration certificate along with the confirmation that their income is exempted from tax in terms of notification no. 51/2015 issued by CBDT • Copy of PAN card Persons covered under Section 393(5) of the IT Act (e.g. Mutual Funds specified • Self-declaration (refer format SD1 given in the link below) along with documentary evidence (e.g., registration under Schedule VII (Table: Sl. No. 20/21) certificate) that the person is covered under said Section of the IT Act, RBI, Govt.) 393(5) of the IT Act Other Members exempt as per IT Act • Copy of PAN card including those mentioned in Circular No. 18/2017 issued by CBDT viz. New • Self-declaration (refer format SD1 given in the link below) Pension System Trust governed by along with documentary evidence to the effect that no tax Schedule VII (Table: Sl. No. 41), withholding is required Recognized Provident Fund, Approved • Copy of the lower TDS certificate obtained from Income Tax Superannuation Fund or Approved Department (except those covered by Circular 18/2017) Gratuity Fund B. For Non-Resident Members: Tax is required to be withheld in accordance with the provisions of Section 159 of the IT Act at applicable rates in force. As per the relevant provisions of the IT Act, the tax shall be withheld @ 20% (plus applicable surcharge and cess) on the amount of dividend payable. As per Section 159 of the IT Act, the Non-Resident Member has the option to be governed by the provisions of the Double Taxation Avoidance Agreement ("Tax Treaty") between India and the country of tax residence of the Member, if they are more beneficial to them. Please refer to the below table for the details of documents to avail Tax Treaty benefits: Particulars Applicable Rate Documents required (if any) Non-Resident 20% plus applicable Members (including surcharge and cess If the Memb [Showing first 8,000 characters — download PDF for full document]