Effect(s) on listed entity due to changed regulatory framework applicable

October 13, 2026 BSE Limited National Stock Exchange of India Limited Department of Corporate Services The Listing Department Phiroze Jeejeebhoy Towers, Exchange Plaza, Dalal Street, Fort, Bandra Kurla Complex, Mumbai - 400 001 Mumbai - 400 051 Scrip Code: 543396 Symbol: PAYTM Sub.: Disclosure under Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“SEBI Listing Regulations”) - Update on levy of MDR on select UPI P2M transactions Dear Sir / Ma’am, In furtherance to our disclosure dated September 15, 2026, and pursuant to Regulation 30 of the SEBI Listing Regulations regarding the National Payments Corporation of India (“NPCI”) circular no. NPCI/UPI/OC-No.237/2026-27 dated September 15, 2026 on the levy of Merchant Discount Rate (MDR) on select Person-to-Merchant (P2M) UPI transactions, we wish to inform you that NPCI, through its press release dated October 13, 2026, has decided that, keeping in mind the festive season, MDR on select P2M UPI transactions will be implemented after Diwali, on a date to be notified separately. This disclosure will also be hosted on the Company's website viz. https://ir.paytm.com/. Kindly take the same on record. Thanking you, Yours Sincerely, For One 97 Communications Limited Sunil Kumar Bansal Company Secretary and Compliance Officer FCS 4810 One 97 Communications Limited Corporate Office - One Skymark, Tower-D, Plot No. H-10B, Sector-98, Noida-201304 compliance.officer@paytm.com T: +91120 4770770 F: +91120 4770771 CIN: L72200DL2000PLC108985 www.paytm.com Registered Office - 136, First Floor, Devika Tower, Nehru Place, New Delhi-110019