Updates

June 23, 2026 To, To, BSE Limited, National Stock Exchange of India Limited, Phiroze Jeejeebhoy Towers, Dalal Street, Exchange Plaza, C-1, Block G, Bandra Kurla Complex, Mumbai- 400001 Bandra (E), Mumbai – 400 051 Scrip Code: 544044 NSE Symbol: INDIASHLTR ISIN: INE922K01024 ISIN: INE922K01024 INE922K07104 INE922K07112 Sub: Communication to Shareholders - Intimation of Tax Deduction at Source (TDS) /withholding tax on Dividend Dear Sir/Madam, This is in furtherance to our intimation dated May 02, 2026, wherein the Board of Directors of the company had, inter alia, recommended a final dividend of Rs. 10/- per equity share for the Financial Year 2025-26, subject to the approval of the shareholders at the ensuing Annual General Meeting (“AGM”) scheduled to be held on Thursday, July 16, 2026. We further wish to inform that the company has fixed Friday, June 19, 2026, as the record date for determining the entitlement of the eligible equity shareholders for the said dividend. Eligible shareholders who wish to avail applicable tax deduction benefits are requested to submit the requisite documents on or before Monday, June 29, 2026, to the Company/Registrar and Transfer Agent (“RTA”). In this regard the company has sent a communication to all the shareholders whose email-IDs are registered with the Company/Depositories as on Friday, June 19, 2026, detailing the process and formalities to be complied with for ensuring appropriate tax deduction on dividend. A copy of the said communication is enclosed herewith as “Annexure I.” This is for information purposes for all the shareholders. Kindly take the above information on records. Thanking you. Yours faithfully, For India Shelter Finance Corporation Limited Mukti Chaplot Company Secretary and Compliance Officer Mem. No. 38326 India Shelter Finance Corporation Limited Registered office – 6th Floor, Plot No 15, Institutional Area, Sector 44, Gurgaon, Haryana- 122002 CIN: L65922HR1998PL C 042782, Phone No +91 -1 24- 4131800 E- mail: customer.care@indiashelte r.in, Website: www.indiashelter.in INDIA SHELTER FINANCE CORPORATION LIMITED CIN: L65922HR1998PLC042782 Registered office - 6th Floor, Plot No 15, Institutional Area, Sector 44, Gurgaon, Haryana-122002 Phone: +91-124-4131800; Website: www.indiashelter.in, E-mail: secretarial@indiashelter.in Date: Ref: Folio / DP ID & Client ID: Name of the Shareholder: Sub: India Shelter Finance Corporation Limited - General Communication on Tax Deduction at Source on Dividend. Ref: Declaration of Equity Dividend for the Financial Year 2025-26. Dear Shareholder(s), We are pleased to inform you that the Board of Directors of the company at its meeting held on Saturday, May 02, 2026, has recommended a final dividend of Rs. 10/- per equity share having face value of ₹ 5 each for FY 2025-26, subject to the approval of shareholders at the ensuing AGM of the company, which is payable based on your shareholding in the company as on the record date i.e. Friday, June 19, 2026,fixed for this purpose. The dividend would be paid to the eligible members within a period of Thirty (30) days from the date of declaration of dividend, i.e., on or before August 15, 2026, through various online modes or any other permissible modes of payment to those members who have updated their bank account details with their Depository Participants ("DPs"). Shareholders are requested to note that as per the provisions of the Income Tax Act, 2025 ("the Act"), dividend paid or distributed by a company are taxable in the hands of the shareholders. The Company shall therefore be required to deduct tax at source at the applicable rates ("TDS") at the time of making the payment of dividend as and when declared by the Company. The Company shall consider the requests received by it from its shareholders as on the Record Date fixed by the Company in relation to its proposed dividend(s). However, no withholding of tax is applicable if the dividend payable to resident individual shareholders having valid Permanent Account Number ("PAN") in aggregate during F.Y. 2026-27 is less than ₹ 10,000 per annum. Tax at source will not be deducted in cases where a shareholder provides Form 121 (applicable to individual), provided that the eligibility conditions are being met. Blank Form 121 can be downloaded from the link given at the end of this communication or from the website of KFin Technologies Limited, (Registrar and Transfer Agents/RTA) viz. https://ris.kfintech.com/form15. Please note that all fields are mandatory, and Company may at its sole discretion reject form if it does not fulfil the requirement of law. Fresh forms will be required to be submitted and forms submitted earlier will not be considered. Needless to mention, the ("PAN") will be mandatorily required. If your PAN details are available in your demat account for shares held in demat form or with RTA for shares held in physical form, then there is no need to send PAN details again to the Company. Recording of the PAN for the registered Folio/DP ID-Client ID is mandatory. In the absence of a valid PAN, tax will be deducted at a higher rate of 20%, as per Section 397 of the Act. The Government has made it mandatory for the individual taxpayers to link PAN with their respective Aadhaar. In case PAN of the individual shareholder is not linked with Aadhaar, such PAN is treated as inoperative and shareholder will be considered as not having PAN and higher TDS rate will be applied accordingly. For this purpose, the Company will be relying on the information verified from the utility provided and available on the Income Tax website. Update the PAN if not already done with depositories (in case of shares held in Demat mode) and with the Company's Registrar and Transfer Agent - KFin Technologies Limited (in case of shares held in physical mode). As per Section 262 of the Income Tax Act 2025, every person eligible to obtain an Aadhaar and has PAN must link their Aadhaar with their PAN. TDS will be deducted at 20% if PAN is not linked to Aadhaar. The TDS would vary depending on the residential status of the shareholder. The information given in the table below provides a brief of the applicable TDS provisions under the Act for Resident and Non-Resident shareholder(s) categories along with the required documents. You are requested to update your records such as tax residential status, permanent account number (PAN) and register your email address, mobile numbers, and other details with your relevant depositories through your depository participants in case you are holding shares in dematerialized form and if you are holding shares in physical mode, you are requested to furnish details to the Company's Registrar and share transfer agent i.e., KFin Technologies Limited. This communication summarizes the applicable TDS provisions, as per the Income Tax Act, 2025, for Resident and Non-Resident shareholder categories. For Resident Shareholders: Rate of Sr. Deduction Particulars Documents Required (if any) No. of Tax at Source 1 With Valid PAN (not 10% No document required (if no falling in specific exemption is sought). Update the PAN, categories mentioned if not already done, with the below) depositories (in case of shares held in Demat mode) and with the Company's Registrar and Transfer Agents - KFin Technologies Limited at einward.ris@kfintech.com (in case of shares held in physical mode). 2 No PAN/Valid PAN not 20% The Government has made it updated in the mandatory for individual taxpayers to Company's Register of link PAN with their respective Aadhaar. Members/Shareholder In case PAN of the individual is specified person in shareholder is not linked with Aadhaar, terms of Section such PAN is treated as inoperative and 397/PAN not linked shareholder will be considered as not with having PAN and higher TDS rate will be Aadhaar/Inoperative applied accordingly. For this purpose, PAN the Company will be relying on the information verified from the utility provided and ava [Showing first 8,000 characters — download PDF for full document]