Communication to Members w.r.t TDS on Final Dividend

IU RKSWAMY Date: July 23, 2026 BSE Limited National Stock Exchange of India Limited Department of Corporate Services Exchange Plaza, 5th Floor, Pheroze Jeejeebhoy Towers, Plot No. C/, G Block Dalal Street, Mumbai-400001 Bandra –Kurla Complex, Mumbai – 400051 SCRIP Code- 544136 SYMBOL-RKSWAMY ISIN: INE0NQ801033 Subject: Intimation of Communication to the Members w.r.t. TDS on Final Dividend. Dear Sir/Madam, Pursuant to the Regulation 42 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we wish to inform you that the Company has fixed Friday, July 31, 2026, as Record Date for the purpose of determining the entitlement of Members for the Final Dividend of Rs. 2/- (40%) per share (on the face value of Rs. 5/- each) on the equity shares of the Company for the Financial Year 2025-26 as recommended by the Board of Directors of the Company at their meeting held on Tuesday, May 19, 2026. If the final dividend, as recommended by the Board of Directors, is approved by the Members at the ensuing Annual General Meeting, payment of such dividend, subject to deduction of tax at source (“TDS”), will be paid on or after Monday, August 17, 2026 but within 30 days from the date of approval by the Members. The Company has sent the enclosed email communication to its Members on Thursday, July 23, 2026, with respect to the TDS on the said final dividend and submission of exemption forms. This intimation is also being uploaded on the Company’s website at www.rkswamy.com You are requested to kindly take the same on record. Thanking you Aparna Bhat Company Secretary & Compliance Officer Membership No.: A19995 Address: Esplanade House, 29, Hazarimal Somani Marg, Fort, Mumbai 400 001 R K SWAMY Limited Phone: +91 22 4057 6399, 2207 7476 Regd Office: Plot No.19, Wheatcrofts Road, Esplanade House, Email: reachout@rkswamy.com Nungambakkam, Chennai-600034. 29 Hazarimal Somani Marg, www.rkswamy.com Offices also at Bengaluru, Hyderabad, Fort, Mumbai 400001 CINNo.L74300TN1973PLC006304 Kochi, Kolkata, New Delhi IJ RKSW AMY R K SWAMY Limited CIN: L74300TN1973PLC006304 Regd. Office: No. 19, Wheatcrofts Road, Nungambakkam, Chennai 600034 Corporate Office: Esplanade House, 29, Hazarimal Somani Marg, Fort, Mumbai 400 001 Phone No.: +91 (22) 4057 6499, Email Id: secretarial@rkswamy.com , Website: www.rkswamy.com Ref: Folio / DP Id & Client Id No: Name of the Member: Dear Member(s), Subject : Intimation on Dividend for Financial Year 2025 - 26, Tax at Source (TDS) and submission of exemption forms. The Board of Directors of the Company at its meeting held on May 19, 2026 had recommended a final dividend of Rs. 2.00/- (40%) per equity share of Rs. 5/- each for the financial year 2025- 26. The final dividend, if declared by the members at the ensuing 53rd Annual General Meeting will be paid after deduction of Tax at Source ("TDS"). As you are aware, as per the Income Tax Act, 2025 ("the Act"), dividends paid or distributed by a Company shall be 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 said final dividend. This communication provides a brief of the applicable TDS provisions under the Act for Resident and Non-Resident member categories. I. For Resident Members Tax is required to be deducted at source under Section 393(1) [Table: Sl No. 7] of the Act, at the rate of 10% on the amount of dividend where members have registered their valid Permanent Account Number (“PAN”). In case, members do not have PAN or have not registered their valid PAN details in their account, or the PAN has become inoperative, TDS at the rate of 20% shall be deducted under Section 397(2) of the Act. a) Resident Individuals: No tax shall be deducted on the dividend payable to resident individuals if – i. Total dividend amount to be received by them during the Financial Year 2026-27 does not exceed Rs. 10,000/-; or ii. The member provides Form 121, provided that all the required eligibility conditions are met. Please note that all fields are mandatory to be filled up and Company may at its sole discretion reject the form if it does not fulfil the requirement of law. Click here to download Form 121. iii. Exemption certificate u/s 395(1) is obtained from the Income-tax Department, if any. Note: 1. Registration of PAN in Demat Account/with the Company for the registered Folio/DP ID- Client ID is mandatory. In the absence of valid PAN, tax will be deducted at a higher rate of 20%, as per Section 397(2) of the Act. 2. Members are requested to ensure Aadhaar number is linked with PAN, as per the timelines prescribed, failing which, PAN shall be considered inoperative and, in such scenario, tax shall be deducted at higher rate of 20%. 3. Members shall submit fresh Form 121 for further dividend to be received during the Financial Year 2026-27. b) Resident Non-Individuals: No tax shall be deducted on the dividend payable to the following resident non-individuals where they provide details and documents as below: i. Insurance Companies: Self declaration (Click here to download the format) that it qualifies as 'Insurer' as per section 2(7A) of the Insurance Act, 1938 and has full beneficial interest with respect to the ordinary shares owned by it along with self-attested copy of PAN card and certificate of registration with Insurance Regulatory and Development Authority (“IRDA”)/ LIC/ GIC. ii. Mutual Funds: Self-declaration (Click here to download the format) that it is registered with SEBI and is notified under Schedule VII (Table Sl. No. 20/21) of the Act along with self-attested copy of PAN card and certificate of registration with SEBI. iii. Alternative Investment Fund (AIF): Self-declaration (Click here to download the format) that its income is exempt under Schedule V (Table: Sl. No. 1) of the Act and they are registered with SEBI as Category I or Category II AIF along with self-attested copy of the PAN card and certificate of AIF registration with SEBI. iv. New Pension System (NPS) Trust: Self-declaration (Click here to download the format) that it qualifies as NPS trust and income is eligible for exemption under Schedule VII (Table: Sl. No. 41) of the Act and being regulated by the provisions of the Indian Trusts Act, 1882 along with self-attested copy of the PAN card. v. IFSC Units of a Finance Company, Finance unit and Broker Dealer opting to claim deduction u/s 147 of the Act (Section 80LA of the Income-tax Act, 1961): Self-attested copy of PAN and Self-declaration in Form 1 (Click here to download the format) in accordance with the notification no. 28/2024 dated 07 March 2024 issued by CBDT. vi. Other Non-Individual members: Self-attested copy of documentary evidence supporting the exemption along with self-attested copy of PAN card. c) In case, members (both individuals or non-individuals) provide certificate under Section 395(1) of the Act, for lower / NIL withholding of taxes, rate specified in the said certificate shall be considered, on submission of self-attested copy of the same. II. Non-resident Shareholders: a. Taxes are required to be withheld in accordance with the provisions of Section 393 of the Act, as per the applicable rates. As per the relevant provisions of the Act, the withholding tax shall be at the rate of 20% (plus applicable surcharge and cess) on the amount of dividend payable to them (other than Specified Funds). b. TDS is required to be deducted at the rate of 10% (plus applicable surcharge and cess) in case of Specified Funds referred under Schedule VI (Note 1(g)] in terms of Sec. 393(2) (Table: Sl. No. 16) of the Act and in case of GDR holders in terms of Sec. 393(2) (Table: Sl. No. 13) of the Act. c. In case, non-resident members provide a certificate issued under Section 395(1) of the Act, for lower/ Nil withholding of taxes, rate specified in the said certificate shall be considered, on submission of self-attested copy of the same. d. Further, as per Section 159 of the [Showing first 8,000 characters — download PDF for full document]