Updates

SEC/48/2017-63 November 10, 2026 The Manager The Manager Compliance Department Compliance Department BSE Limited The National Stock Exchange of India Ltd. Phiroze Jeejeebhoy Tower Exchange Plaza Dalal Street Bandra – Kurla Complex, Bandra (East) Mumbai – 400 001 Mumbai – 400 051 Scrip Code/Symbol: 540678/COCHINSHIP Dear Sir/ Madam, Subject: 01st Interim Dividend 2026-27 – Communication on Tax Deduction at Source (TDS) on Dividend payout 1. We are enclosing herewith the communication to the shareholders on the above referred subject for dissemination of information widely to the members. 2. A copy of the above communication is also available on the website of the Company www.cochinshipyard.in. Thanking you, For Cochin Shipyard Limited Corporate Identity Number: L63032KL1972GOI002414 Registered Office: Administrative Building, Cochin Shipyard Premises Perumanoor, Ernakulam, Kerala – 682015 Tel: +91 (484) 2501306 E-mail: secretary@cochinshipyard.in Website: www.cochinshipyard.in COMMUNICATION ON TDS ON DIVIDEND PAYOUT – 01ST INTERIM DIVIDEND 2026-27 The Board of Directors of Cochin Shipyard Limited (CSL) at their meeting held on November 10, 2026, have declared 01st interim dividend of ₹3.00 (60%) per equity share of face value of ₹5 each for the financial year 2026-27. The dividend will be paid, subject to deduction of tax at source, by December 09, 2026 i.e., within 30 days from the date of declaration, to those who are Members of the Company as on the Record Date i.e., Monday, November 16, 2026. As per the Income Tax Act, 2025, as amended (“Income Tax Act”), dividend paid and distributed by a Company will be taxable in the hands of Shareholders with effect from April 01, 2026. Therefore, the Company will be required to deduct taxes at source (TDS) at the rates applicable to each category of Shareholder under the provisions of the Income Tax Act as explained below: A. Resident Shareholders (a) TDS would not apply in case of individuals if the aggregate dividend distributed to them during the financial year 2026-27 does not exceed ₹10,000 (Rupees Ten Thousand only). (b) Tax at source will not be deducted where a Shareholder furnishes Form 121 (which replaces the previous Form 15G/15H), subject to fulfilment of the applicable eligibility conditions. The Form 121 is available for download at the Company’s website at https://cochinshipyard.in/investor/investor_titles/58. (c) Tax will be deducted at source (TDS) under Section 393(1) of the Income Tax Act @ 10% on the amount of dividend payable unless exempted under any of its provisions. (d) Shareholders may also note that linking of PAN and Aadhar is mandatory. Accordingly, Shareholders are requested to link their PAN with Aadhar on the Income Tax website. In case the PAN is not linked with Aadhar, then the PAN is liable to be treated as invalid. If PAN is invalid/ not submitted, TDS would be deducted @ 20% as per Section 397 of the Income Tax Act. (e) Shareholders are requested to update their PAN with their Depository Participants. (f) Shareholders holding shares under multiple accounts under different status/ category and single PAN, may note that, higher of the tax as applicable to the status in which shares held under a PAN will be considered on their entire holding in different accounts. (g) Shareholders are requested to kindly verify the correctness of the records and update the same with the Depository Participant, at the earliest. (h) Eligible Shareholders are also requested to submit the following documents as prescribed under the Income Tax Act latest by November 16, 2026 at the portal of the Company’s RTA, MUFG Intime India Private Limited (formerly Link Intime India Private Limited) at https://web.in.mpms.mufg.com/formsreg/submission-of- Form-121-41.html to avail the benefit of exemption or lower deduction from withholding tax. Category Documents required Remarks General Self-attested copy of lower/ nil withholding tax If lower rate certificate for lower deduction u/s 395 of the of tax is to be Income Tax Act obtained from Income tax claimed. Authorities. Individual Duly signed Form 121 along with the self- If tax attested copy of the PAN card. exemption is to be claimed. Insurance Self-declaration that it has full beneficial If tax Company interest with respect to shares owned, along exemption is with self-attested copy of PAN card and to be claimed. registration certificate. Mutual Funds Self-declaration that they are specified in If tax Schedule VII Table Sl. No. 20 or 21 of the exemption is Income Tax Act, along with self-attested copy to be claimed. of PAN card and registration certificate. National Self-attested copy of documentary evidence If tax Pension Trust supporting the exemption status along with exemption is self-attested copy of PAN card. to be claimed. Corporation Self-attested copy of the documentary If tax established by evidence supporting the exemption status exemption is or under a along with self-attested copy of PAN card. to be Central Act claimed. which is, under any law for the time being in force, exempt from income tax on its income Alternative Self-declaration that its income is exempt If tax Investment under Schedule V Table Sl. No. 1 of the exemption is Fund (AIF) Income Tax Act and that they are governed to be claimed. established/ by SEBI Regulations as Category I or incorporated in Category II AIF along with self-attested copy India of PAN card and registration certificate. B. Non-Resident Shareholders (a) Tax is required to be deducted at source (TDS) in accordance with the provisions of Section 393(2) of the Income Tax Act at applicable rates in force. As per the relevant provisions, the tax shall be deducted at source @ 20% (plus applicable surcharge and cess) on the amount of dividend payable. (b) Shareholders are requested to kindly verify the correctness of the records and update the same with the Depository Participant. (c) Eligible Shareholders are also requested to submit the following documents as prescribed under the Income Tax Act latest by November 16, 2026 at the portal of the Company’s RTA, MUFG Intime India Private Limited (formerly Link Intime India Private Limited) at https://web.in.mpms.mufg.com/formsreg/submission-of- Form-121-41.html to avail the benefit of Double Taxation Avoidance Agreement (DTAA) between India and their country of residence. Category of Documents Shareholder Individual • Self-attested copy of Tax Residency Certificate issued by the country in which the Shareholder is a resident; • Proof of valid Taxpayer Identification Number (TIN) or unique government ID from country of residence; • Self-declaration(1)(incorporating No Permanent Establishment (PE) declaration and Beneficial Ownership Declaration); tu • E-Form 41(2) ; and r • Self-attested copy of lower/ nil withholding tax F certificate provided under Section 395(1) of the a Income Tax Act, if any. Partnerships, • Self-attested copy of Tax Residency Certificate h Trusts issued by the country in which the Shareholder is a s resident; t u • Proof of valid Taxpayer Identification Number (TIN); r • List of partners/ beneficiaries, their respective shares in the income of the partnership/ trust and their a respective residential status (if not forming part of TRC); • Self-declaration(1)(incorporating No Permanent Establishment (PE) declaration and Beneficial e Ownership Declaration; I • E-Form 41(2); and • Self-attested copy of lower/ nil withholding tax certificate provided under Section 395(1) of the Income Tax Act, if any. Companies • Self-attested copy of Tax Residency Certificate issued by the country in which the Shareholder is a resident; • Proof of valid Taxpayer Identification Number (TIN); Category of Documents Shareholder • Proof of satisfaction of LoB wherever required as per treaty (for example, in case the foreign company is registered on the stock exchange of the other country – the listing certificate of the company); • Self-declaration(1) (incorporati [Showing first 8,000 characters — download PDF for full document]