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CIN: L55101WB1999PLC090672 Email : corporate@speciality.co.in Morya Land Mark – 1, 4th Floor, B-25, Veera Industrial Estate, Off New Link Road, Andheri (W), Mumbai 400 053 Tel. No. (022) 62686700 Website-www.speciality.co.in July 24, 2026 General Manager, Vice President, Listing Operations, Listing Compliance Department, BSE Limited, National Stock Exchange of India Limited, P.J. Tower, Dalal Street, 'Exchange Plaza', Bandra Kurla Complex, Mumbai - 400 001. Bandra (E), Mumbai - 400 051. Scrip Code: 534425 Scrip Code: SPECIALITY Dear Sir/ Madam, Sub: Communication to Shareholders - Intimation of Tax Deduction on Dividend Pursuant to provisions of the Income Tax Act, 2025, dividend income is taxable in the hands of the shareholders. In this regard, please find enclosed herewith an email communication which has been sent to all the shareholders having their email addresses registered with the Company/RTA/Depositories, elaborating the process to be followed in respect of the applicability of tax deduction and formalities to be complied by the shareholders to ensure appropriate deduction of tax on the dividend, if declared and payable during the financial year 2026-27. This communication will also be available on the website of the Company at www.speciality.co.in. This is for your information and records. Thanking you, Yours sincerely, For Speciality Restaurants Limited Avinash Kinhikar Company Secretary & Legal Head Encl.: As above Registered Office: ‘Uniworth House’ 3A, Gurusaday Road, Kolkata – 700019. Corporate Identity Number (CIN): L55101WB1999PLC090672 Registered Office: Uniworth House, 3A, Gurusaday Road, Kolkata 700019. Tel. No. (91 33) 2283 7964 Corporate Office: Morya Landmark I, 4th Floor, B/25, Veera Industrial Estate, Off. New Link Road, Andheri West, Mumbai- 400053. Tel. No. (91 22) 6268 6700 Website: www.speciality.co.in; Email: corporate@speciality.co.in Date: 24/07/2026 COMMUNICATION ON TAX DEDUCTION AT SOURCE (TDS) ON DIVIDEND DISTRIBUTION Dear Shareholder, We hope that you and your family are safe and in good health! We are pleased to inform you that the Board of Directors at their Meeting held on 19th May, 2026, have recommended a Dividend of Rs. 1.00 per Equity Share of Rs. 10 each for the Financial Year ended 31st March, 2026. The payment of dividend is subject to the Shareholder’s approval at the ensuing Annual General Meeting (AGM). As you are aware that pursuant to the Income-tax Act, 2025 (“the Act”), as amended by the Finance Act, 2026, dividends paid or distributed by a Company shall be taxable in the hands of the shareholders. The Company shall therefore be required to deduct tax at source (TDS) (where applicable), at the time of making the payment of the said Dividend, if declared at the 27th Annual General Meeting of the Company. The TDS rate may vary depending on the residential status of the shareholder and the documents submitted by them and accepted by the Company in accordance with the provisions of the Act. The TDS for various categories of shareholders along with required documents are provided in Table 1 and 2 below: Table 1: Resident Shareholders: Category of Tax Exemption Applicability/ Documents required Shareholder Deduction Rate Any resident 10% with Update/Verify the PAN, and the residential status as per the shareholder PAN Act if not already done, with the depositories (in case of shares held in demat mode) and with the Company's Registrar and OR Transfer Agents – MUFG Intime India Private Limited (in case of shares held in physical mode) by sending a request on 20% investor.helpdesk@in.mpms.mufg.com or raise a query on without https://web.in.mpms.mufg.com/helpdesk/Service_Request.html PAN or Invalid No Deduction of taxes in the following cases: Corporate Identity Number (CIN): L55101WB1999PLC090672 Registered Office: Uniworth House, 3A, Gurusaday Road, Kolkata 700019. Tel. No. (91 33) 2283 7964 Corporate Office: Morya Landmark I, 4th Floor, B/25, Veera Industrial Estate, Off. New Link Road, Andheri West, Mumbai- 400053. Tel. No. (91 22) 6268 6700 Website: www.speciality.co.in; Email: corporate@speciality.co.in Category of Tax Exemption Applicability/ Documents required Shareholder Deduction Rate PAN  If dividend payable or likely to be paid to a resident or individual shareholder during financial year 2026-27(or tax Inoperative year 2026-27) does not exceed INR 10,000/-. PAN (i.e. PAN-  If shareholder is exempted from TDS provisions through Aadhar not any circular or notification and provides an attested copy of linked) the PAN along with the documentary evidence in relation to the same. Please note that for the purpose of determining the TDS rate, Company will verify the status (i.e., PAN-Aadhar linkage) from the Government enabled online facility and deduct TDS accordingly based on the output received from the facility. Submitting Form 121 NIL Eligible Shareholder providing Form 121 (Annexure1) (applicable (erstwhile Form 15G / to Resident Individual) and on fulfilment of prescribed Form 15H) conditions. PAN is mandatory to provide Form 121. Note - All fields are mandatory to be filled up and Company may at its sole discretion reject the form if it does not fulfill the requirement of law. Order under Section Rate Self-attested copy of Lower/NIL withholding tax certificate 395 (erstwhile Section provided in obtained from Income Tax authorities. 197) of the Act. the Order Insurance Companies: NIL Self-declaration that it has full beneficial interest with respect to Public & Other shares owned, along with documentary evidence such as self- Insurance attested copy of PAN card and registration certificate (Annexure 2) Companies TDS shall be deducted at applicable rates, if any of the abovementioned documents are not provided. Corporate Identity Number (CIN): L55101WB1999PLC090672 Registered Office: Uniworth House, 3A, Gurusaday Road, Kolkata 700019. Tel. No. (91 33) 2283 7964 Corporate Office: Morya Landmark I, 4th Floor, B/25, Veera Industrial Estate, Off. New Link Road, Andheri West, Mumbai- 400053. Tel. No. (91 22) 6268 6700 Website: www.speciality.co.in; Email: corporate@speciality.co.in Category of Tax Exemption Applicability/ Documents required Shareholder Deduction Rate Corporation established NIL Self-declaration along with documentary evidence that the person by or under a Central is covered under section 393(5) (erstwhile section 196) of the Act. Act which is, under any (Annexure 2) law for the time being in force, exempt from income- tax on its income. Mutual Funds NIL Self-declaration that they are specified in Schedule VII [Table Sl. No. 20 or 21] of the Income-tax Act, 2025 along with self- attested copy of PAN card and registration certificate (Annexure 2) Alternative NIL Documentary evidence that the person is covered by Notification Investment Fund No. 51/2015 dated 25 June 2015 (OR) Self declaration that its (AIF) established in income is exempt under Schedule V [Table Sl. No. 1] of the India Income-tax Act, 2025 and they are governed by SEBI regulations as Category I or Category II AIF along with self-attested copy of the PAN card and registration certificate (Annexure 2) Recognized Provident NIL Self-attested copy of a valid order from Commissioner under Fund Rule 3 of Part A of Eleventh Schedule to the Act, or self-attested valid documentary evidence (e.g. relevant copy of registration, notification, order, etc.) in support of the provident fund being established under a scheme framed under the Employees Provident Funds Act, 1952 needs to be submitted (Annexure 2) Approved NIL Self-attested copy of valid approval granted by the Commissioner Superannuation Fund needs to be submitted: Approved Gratuity NIL a) under Rule 2 of Part B of Eleventh Schedule to the Act (In Fund case of Approved Superannuation Fund) b) under Rule 2 of Part C of Eleventh Schedule to the Act (In case of Approved Gratuity Fund) (Annexure 2) National Pension NIL No TDS is required to be deducted as per Section 3 [Showing first 8,000 characters — download PDF for full document]