Shareholders Communication in respect of Tax on 1st Interim Dividend FY 2026-27

Coal India Limited Company Secretariat Regd. Office:3rd floor, Core-2 3 तल्ला, कोर-2, प्रेमिसेस-04-एिआर,प्लॉट-ए एफ- Premises no-04-MAR, Plot no-AF-III, Action III,एक्शन एररया-1A, न्यूटाउन, रजरहट, कोलकाता- Area-1A, Newtown, Rajarhat,Kolkata-700156 PHONE; 033-2324-5555, 700156, फोन-0332324555, E-MAIL: complianceofficer.cil@coalindia.in ईिेल: complianceofficer.cil@coalindia.in A Maharatna WEBSITE: www.coalindia.in Company वेबसाइट: www.coalindia.in CIN- L23109WB1973GOI028844 सी आई एन - L23109WB1973GOI028844 Ref.No.CIL:XI(D):4157/4156:2026: 35042 Dated:27.07.2026 To, To, Listing Department, Listing Department, Bombay Stock Exchange Limited, National Stock Exchange of India Limited, 14th Floor, P.J. Towers, Dalal Street, Exchange Plaza, Bandra Kurla Complex, Mumbai – 400 001 Bandra (E), Mumbai – 400 051. Scrip Code 533278 Ref: ISIN – INE522F01014 Sub: -Tax on 1st Interim Dividend for FY 2026-27 Dear Sir/Madam, We are enclosing the Shareholder’s Communication on Tax on 1st Interim Dividend for FY 2026-27 as posted in CIL website under the tab “INVESTOR CENTRE”. The above communication is also being sent to the shareholders of the company on their registered email address as available with the Company / Depository Participant. This is for your information and record as per Regulation 30 of the SEBI (LODR) Regulations 2015. Yours faithfully, For Coal India Limited (बी पी दबु े/B. P Dubey) Encl: As above Date: 27.07.2026 Sub: Tax on 1st Interim Dividend for FY 2026-27 Dear Shareholder(s), Board of Directors of Coal India Limited at their meeting held on 27th July’2026 has inter-alia approved the payment of 1st Interim Dividend @ 5.50/- per equity share having face value of Rs.10/- each for the FY 2026-27. The dividend will be paid to shareholders holding equity shares of the Company, either in electronic or in physical form as on Friday, 31st July’2026 i.e, Record Date. SEBI vide its Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) (Fifth Amendment) Regulations, 2025 dated 18th Nov’2025 inter-alia, has omitted the existing first and second proviso to Regulation 12. Accordingly, it is hereby informed to all the shareholders that CIL will be paying dividend through RBI approved electronic modes only and no physical dividend such as warrant, cheques, demand draft etc. will be dispatched to shareholders. In order to facilitate timely receipt of dividend directly in the bank account(s), shareholders are requested to ensure that the bank account details in their respective demat accounts/physical folios are updated, to enable the Company to make timely credit of dividend in their bank accounts. In accordance with the provisions of the Income Tax Act, 2025 read with Income Tax Rules, 2026 as amended by and read with the provisions of the Finance Act, 2020, with effect from 1st April 2020, dividend declared and paid by the Company shall be taxable in the hands of the shareholders. The Company shall therefore be required to deduct tax at source as per applicable provisions of Income Tax Act, 2025 (“the Act”) depending upon the status and category of the Shareholders at the time of making the payment of the said Dividend. This communication summarizes the applicable Tax Deduction at Source (“TDS”) provisions, as per the Income Tax Act, 2025, for various categories of shareholders along with required documents provided in Table 1 and 2 below: Table 1: Resident Shareholders Category of shareholder deduction Exemption applicability/ Documentation requirement Rate Any resident shareholder 10% No deduction of taxes in the following cases – • If dividend income paid or likely to be paid to a resident individual shareholder during Tax Year 2026-27 does not exceed INR 10,000/-. • If shareholder is exempted from TDS provisions through any circular or notification and provides an attested copy of the PAN along with the documentary evidence in relation to the same. • Submitting declaration in Form No.121 {i.e erstwhile Form 15G (applicable to individuals only in respect of dividend income) / Form Page | 1 Category of shareholder deduction Exemption applicability/ Documentation requirement Rate 15H (applicable to an Individual who is 60 years and older)}, fulfilling all the required eligibility conditions. While filling the form, the shareholder should ensure that the total amount of dividend expected to be received from Coal India Limited during the current Tax Year (inclusive of dividend received in previous tranches, if any) must be mentioned to be considered as exempted from TDS. • In case PAN is not furnished / found to be invalid / inoperative, the rate of deduction of tax shall be 20% as per Section 397 of the Act. Any declaration(s) /documentary evidence(s) submitted after the cut- off date will not be accepted. Click here to download Form 121 Mutual Funds NIL Self-attested copy of registration certificate with SEBI and PAN card along with self-declaration that the mutual funds are notified mutual fund under Schedule VII (21) of Income Tax Act, 2025. In case the shares are held in the name of the mutual fund, but the beneficial owners are someone else, the same must be informed within the stipulated time with suitable declaration. Further, a list of such beneficial owners as on the record date must also be submitted within the stipulated time. Any declaration(s) /documentary evidence(s) submitted after the cut- off date will not be accepted. Insurance Companies: NIL Documentary evidence that the provisions of Section 393 of the Income Public & Other Insurance Tax Act, 2025 are not applicable along with self-attested copy of PAN Companies card. In case the shares are held in the name of insurance companies but the beneficial owners are someone else, the same must be informed within the stipulated time with suitable declaration. Further, a list of such beneficial owners as on the record date must also be submitted within the stipulated time. Copy of registration certification issued by the IRDAI to be submitted. Any declaration(s) /documentary evidence(s) submitted after the cut- off date will not be accepted. Entities exempt under NIL If the income is exempt under the Act, the authorized signatory shall Section 11 of the Act submit the declaration duly signed with stamp affixed for the purpose of claiming exemption from TDS along with self-attested copy of PAN card (entities as provided in Circular No.18 of 2017 dated 29 May 2017) Any declaration(s) /documentary evidence(s) submitted after the cut- off date will not be accepted. Page | 2 Category of shareholder deduction Exemption applicability/ Documentation requirement Rate Benefit under Rule 203 Rates In case where shares are held by Clearing Member/ intermediaries/ stock based on brokers and TDS is to be applied by the Company in the PAN of the the status beneficial shareholders, then intermediaries/ stock-brokers and beneficial of the shareholders will have to provide a declaration within the stipulated time. beneficial owners Any declaration(s) /documentary evidence(s) submitted after the cut- off date will not be accepted. Corporation established NIL Documentary evidence that the Corporation is covered under section 393 by or under a Central Act of the Income Tax Act, 2025 along with self-attested copy of PAN card. which is, under any law for the time being in force, Any declaration(s) /documentary evidence(s) submitted after the cut- exempt from income-tax off date will not be accepted. on its income. Shareholder submitting Rate Lower/NIL withholding tax certificate obtained from Income Tax authorities Order under section 395 of provided along with self-attested copy of PAN card. Tax will be deducted at the rate the Act in the specified in the said certificate, subject to furnishing of a self-attested copy order of the same. The certificate should be valid for the TY 2026-27 and should cover the dividend income. Any declaration(s) /documentary evidence(s) submitted after t [Showing first 8,000 characters — download PDF for full document]