General Updates

File No: 1010/02 October 27, 2026 BSE Limited National Stock Exchange of India Limited P J Tower, Dalal Street, “Exchange Plaza”, C-1, Block G Fort Mumbai-400001 Bandra – Kurla Complex, Bandra (E), Scrip Code: 542216 Mumbai – 400 051 Symbol: DALBHARAT Sub: Intimation under Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“SEBI Listing Regulations”) Dear Sir/Madam, Pursuant to Regulation 30 of the SEBI Listing Regulations, we wish to inform that the Company has today, i.e. on October 27, 2026, sent a communication to shareholders through E-mail, containing a brief of the applicable TDS provisions under the Income Tax Act, 2025, for Resident and Non Resident shareholders in relation to the Interim Dividend declared by the Board of Directors on October 26, 2026. A copy of the communication is enclosed. Kindly take the same on record. Thanking you, Your sincerely, For Dalmia Bharat Limited Rajeev Kumar Company Secretary Encl.: As Above DALMIA BHARAT LIMITED (CIN: L14200TN2013PLC112346) Registered Office: Dalmiapuram Lalgudi, Distt, Tiruchirappalli, Tamil Nadu - 621651 Phone No. 04329-235132, Fax No. 04329-235111 Email : corp.sec@dalmiabharat.com, Website: www.dalmiabharat.com October 27, 2026 Ref: Folio / DP Id & Client Id No: Name of the Shareholder: Dear Shareholder, The Board of Directors of the Company at its meeting held on October 26, 2026 has declared an interim dividend of Rs. 4/- per equity share of face value Rs.2/- each for the financial year 2026-27. The interim dividend 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 shareholders. The Company shall therefore be required to deduct tax at source at the time of making the payment of said interim dividend. This communication provides a brief of the applicable TDS provisions under the Act for Resident and Non- Resident shareholder categories. I. For Resident Shareholders - 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 shareholders have registered their valid Permanent Account Number (PAN). In case, shareholders 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 from the Company during the Financial Year 2026-27 does not exceed Rs. 10,000/; or ii. The shareholder provides Form 121, provided that all the required eligibility conditions are met. Please note that all fields are to be filled up mandatorily and the Company may at its sole discretion reject the form if it does not fulfil the requirement of law. The format of Form 121 is enclosed as Annexure 1. iii. Exemption certificate u/s 395(1) of the Act is obtained from the Income-tax Department, if any. Note: 1. Registration of the Permanent Account Number (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. Shareholders are requested to ensure Aadhar number is linked with PAN, failing which, PAN shall be considered inoperative and, in such scenario, tax shall be deducted at higher rate of 20%. 3. Shareholders shall submit fresh Form 121 for interim dividend to be received during the year 2026- 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 (as per the format attached in Annexure 2) 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 (as per the format attached in Annexure 2) 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 (as per the format attached in Annexure 2) 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 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 and registration certificate, as applicable. 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 (Annexure 3) in accordance with the notification no. 28/2024 dated 07 March 2024 issued by CBDT. vi. Other Non-Individual shareholders: Self-attested copy of documentary evidence supporting the exemption along with self-attested copy of PAN card. C. In case, shareholders (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. For 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 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 shareholders 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 Act, the non-resident shareholder has the option to be governed by the provisions of the Double Tax Avoidance Treaty ("DTAA") read with Multilateral Instrument ("MLI"), if applicable between India and the country of tax residence of the shareholder, if they are more beneficial to them. For this purpose, i.e. to avail Tax Treaty benefits, the non-resident shareholders are required to provide the following: i. Self-attested copy of the PAN card allotted by the Indian Income Tax authorities. In case, PAN is not available, the non-resident shareholder shall furnish (a) name, (b) email id, (c) contact number, (d) address in residency country, (f) Tax Identification Number of the residency country (format attached herewith as Annexure 4). ii. Self-attested copy of Tax Residency Certificate (TRC) (for the period April 2026 to March 2027) obtained from the tax authorities of the country of which the shareholder is a resident. iii. Copy of electronically filed Form 41 on Income Tax Portal. iv. Self-declaration by shareholder of meeting treaty eligibility requirement and satisfying beneficial ownership requirement. (for the period April 2026 to March 2 [Showing first 8,000 characters — download PDF for full document]