Please find attached intimation given to Shareholders

Scrip Code: 522004 30th July, 2026 Dear Sir / Madam, Sub: Communication to Shareholders – Final Dividend for FY 2025-26 - Intimation on Tax Deduction at Source (TDS) / withholding tax on Dividend Dear Sir/Madam, With reference to the subject referred matter, please find enclosed herewith an email communication which has been sent to all the shareholders having their email ID’s registered with the Company/Depositories explaining the process and documentation required for claiming tax exemption/withholding tax on dividend to be paid to the Shareholders at prescribed rates. You are requested to take the same on your records. Thanking you, Yours faithfully, For Batliboi Limited Pooja Sawant Company Secretary ACS - 35790 Place: Mumbai Encl :- as above Dear Sir / Madam, Name of the Member Folio/DPID & Client ID No. : We are pleased to inform you that the Board of Directors of Batliboi Limited (‘the Company’), at its meeting held on 20th May, 2026, has recommended declaration of final dividend of 12% of Face value of Rs.5 equity share i.e Rs. 0.60/- per equity share and Final dividend of 1% on 6,92,480 preference shares of Face value of Rs.100 i.e Re. 1/- per preference share and 8% on 2,70,000 preference shares i.e. Rs. 8/- per preference share of Rs. 100/- each for the Financial Year (‘FY’) ended March 31, 2026. The aforesaid dividend, if declared by the Shareholders at the 82nd Annual General Meeting (“AGM”) scheduled to be held on Friday, August 7, 2026 at 4.00 p.m. (IST) through Video Conferencing ('VC') facility / Other Audio Visual Means ('OAVM') shall be distributed amongst the Shareholders within 30 days. As you are aware, as per the provisions of the Income-tax Act, 2025 (as amended by Finance Act, 2026) (‘the Act’) and the Rules framed thereunder, dividend paid or distributed by a company shall be taxable at the hands of the Shareholders. Accordingly, the Company is required to deduct tax at source from dividend paid to the Shareholders. This communication provides a gist of the applicable provisions of the Act relating to Tax Deduction at Source (‘TDS’) on dividend. I. For Resident Shareholders: Tax is required to be deducted at source under Section 393(1) [Table Sr. No. 7] read with Section 393(4) [Table Sr. No. 10] 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 / have not registered their valid PAN details in their demat account/ PAN is invalid or declared to be inoperative on non-linking of PAN with Aadhaar, TDS at the rate of 20% shall be deducted under Section 397 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 during FY 2026-27 does not exceed ₹10,000/-; II. The Shareholder furnishes Form 121, provided that all the required eligibility conditions are met. Please note that all fields are mandatory to be filled up and the Company may at its sole discretion reject the form if it does not fulfil the requirement of law. Format of Form 121 is enclosed herewith as Annexure 1. The form submitted with company/ RTA of the company will only be accepted. III. Exemption certificate, if any, issued by the Income-tax Department. 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 per the format attached in Annexure 2. i. Insurance Companies: Self declaration 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 that it is registered with Securities and Exchange Board of India (‘SEBI’) and is notified under Section 11 of Schedule VII [Table Sr. No. 20 and 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 that its income is exempt under Section 11 - Schedule V [Table Sr. 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 Section 11 of Schedule VII [Table Sr. 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. v. Other Non-Individual Shareholders: Self-attested copy of documentary evidence supporting the exemption along with self-attested copy of PAN card. II. For Non-Resident Shareholders: a. Taxes are required to be withheld in accordance with the provisions of Section 393(2) [Table Sr. No. 17 and 15] of the Act as per the rates as applicable. 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. In case, Non-Resident Shareholders provide a certificate issued under Section 395 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. b. 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 Agreement (DTAA) 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 benefit, 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, (e) Tax Identification Number of the residency country (format attached herewith as Annexure 3). ii. Self-attested copy of Tax Residency Certificate (TRC) (For FY April 1, 2026 to March 31, 2027) obtained from the tax authorities of the country of which the Shareholder is a resident. iii. E-filed Form 41 (filed electronically on the Indian Income Tax web portal pursuant to Notification no. 03/2022 dated July 16, 2022) valid for the period April 2026 to March 2027. iv. Self-declaration by Shareholder of meeting treaty eligibility requirement and satisfying beneficial ownership requirement. (For FY April 1, 2026 to March 31, 2027) (format attached herewith as Annexure 3). v. In case of Foreign Institutional Investors and Foreign Portfolio Investors copy of SEBI registration certificate. vi. In case of Shareholder being tax resident of Singapore, please furnish the letter issued by the competent authority or any other evidence demonstrating the non-applicability of Article 24- Limitation of Relief under India-Singapore DTAA. It is recommended that Shareholders should independently satisfy their eligibility to claim DTAA benefit including fulfilling of all the conditions laid down by DTAA. Kindly note that the Company is not obligated to apply beneficial DTAA rates at the time of tax deduction / withholding on dividend amounts. Beneficial rate as per DTAA for the purpose of withholding taxes shall depend upon completeness and satisfactory review by the Company of the documents submitted by the non-resident Shareholder. III. Lower withholding as per Certificate under Section 395: In case, shareholders (resident or non-resident) provide certificate under Section 395 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 certificate. Please [Showing first 8,000 characters — download PDF for full document]