Communication to shareholders in respect of Deduction of Tax at Source (TDS) on final dividend for FY 2025-26, if applicable and subject to approval of Members at the ensuing 25th Annual ....

K I S L RYSTAL NTEGRATED ERVICES IMITED (FORMERLY KNOWN AS KRYSTAL INTEGRATED SERVICES PRIVATE LIMITED) August 05, 2026 KISL/CS/SE/41/2026-27 The Department of Corporate Services National Stock Exchange of India Limited BSE Limited Exchange Plaza, Plot no. C/1, G Block, General Manager Bandra-Kurla Complex, Floor 25, Phiroze Jeejeebhoy Towers, Bandra (E), Dalal Street, Mumbai 400 001 Mumbai - 400 051 Scrip Code: 544149 Scrip Symbol: KRYSTAL Dear Sir/Madam, Sub.: Communication to Shareholders - Intimation on Tax Deduction on Dividend We refer to our earlier communication dated May 07, 2026 informing that the Board of Directors at their Meeting held on May 07, 2026 have recommended payment of final dividend for the Financial Year 2025-26 @ Rs. 1.50 per equity share of face value of Rs. 10/- subject to approval by the Members at the ensuing 25th Annual General Meeting. The record date for the aforesaid dividend is Friday, September 11, 2026. As per Income Tax Act, 2025, dividend income will be taxable in the hands of the shareholders and the Company is required to Deduct Tax at Source (TDS) at the time of making the payment of dividend to shareholders at the prescribed rates. In this regard, a detailed communication enumerating the provisions on tax deduction on dividend and the exemptions available along with documentary requirements has already been sent to all shareholders whose email ids are registered (copy enclosed). This communication is also made available on the website of the company at https://krystal- group.com/dividend-information/ This is for your information and records. Thanking You, For Krystal Integrated Services Limited (Previously known as Krystal Integrated Services Private Limited) Manishkumar Sangani Company Secretary & Compliance Officer Membership Number: A24871 Encl.: as above Registered Office: Krystal House, 15A/17, Shivaji Fort CHS, Duncans Causeway Road Mumbai -400 022, Maharashtra (India) Tel: +9122 4353 1234, +9122 47471234. Web: www.krystal-group.com CIN - L74920MH2000PLC129827. KRYSTAL INTEGRATED SERVICES LIMITED (Formerly known as Krystal Integrated Services Private Limited) Regd. Office: Krystal House 15A 17, Shivaji Fort CHS, Duncans Causeway Road, Mumbai – 400 022, Maharashtra, India CIN: L74920MH2000PLC129827 Tel: 022-4747 1234, 022- 4353 1234 E-mail: company.secretary@krystal-group.com Website: www.krystal-group.com/ Date: August 05, 2026 Dear Shareholder, Subject: Deduction of tax at source on dividend 1. Declaration of Dividend 1. We are pleased to inform you that the Board of Directors ("Board") of Krystal Integrated Services Limited, ("the Company") at its meeting held on Thursday, 7th May 2026, has recommended a dividend @ Rs. 1.5/- per equity share of the face value of Rs.10/- each, for the Financial Year ended 31st March 2026. 1.2. The Record Date for dividend is fixed as Friday, 11th September, 2026. 1.3. The Dividend, if declared, at the ensuing Annual General Meeting ("AGM") scheduled to be held on Tuesday, 22nd September 2026, will be paid within the time allowed under the law. 2. Taxability of Dividend Income As per Income Tax Act, 2025 (''Act'') dividend paid and distributed by a company is taxable in the hands of shareholders. Thus, companies paying dividend are required to withhold tax (TDS) on dividend paid to Resident and Non-Resident shareholders at the rates applicable & prescribed in the Act or Tax Treaty, as the case may be. The relevant details are given in Para A & B below. A. For Resident shareholders- 2.1.TDS is applicable pursuant to Sr. No. 7 of Section 393(1) of the Act. 2.2. To briefly state, dividend will be paid to a resident shareholder after deducting the tax at source as under: Particulars Applicable Documents/Action required from Rate shareholder (if any) 1. Individuals (if aggregate dividend exceeds Rs. 10,000/-) / HUF/ Indian Company/ AOP/ BOI/ Trust (except as specified in (2) below): With PAN 10% - Without PAN/ Invalid 20% - PAN/ Inoperative PAN/ Resident individual NIL Self-attested copies of: claiming exemption from TDS 1. Declaration in form 121 2. PAN card Note that Form 121 of the Income Tax Rules 2026 (which replaces the form 15G & 15H as per Income Tax Rules 1962) should be downloaded from the below link. Shareholders are required to fill part A (in full; including the declaration thereto) and part B (at Sr. No. 8 to 18 only). Company specific details in Part B have been pre- filled. Click here to download Form 121 2. Others An Insurance Company NIL Self-attested copies of: as specified under Section 393(4) Sr. No. 10 of the Act 1. Declaration in the format prescribed (Section 194 of Income by the company that the insurance Tax Act, 1961 (''old Act'')) company is the beneficial owner of shares. 2. PAN Card; and 3. Registration certificate issued by IRDAI. Mutual Fund specified NIL Self-attested copies of: under Sch. VII (20) of the Act (Section 10(23D) of 1. Declaration in the format prescribed the old Act) by the company that the Mutual Fund is governed by provision of Sch. VII (20) of the Act (Section 10(23D) of the Old Act); 2. PAN card 3. Registration certificate issued by SEBI. Alternative Investment NIL Self-attested copies of: Fund (AIF) established in India under Sch. V (1) of 1. Declaration in the format prescribed the Act (Section by the company that the AIF's 10(23FBA) of the old Act) income is exempt under Sch. V (1) of the Act (Section 10(23FBA) of the old Act) and that it is established as Category I or II AIF under the SEBI regulations; 2. PAN card 3. Registration certificate issued by SEBI. New Pension System NIL Self-attested copies of: Trust governed by Sch. VII(41) of the Act [Section 1. Declaration in the format prescribed 400(1) read with section by the company that the NPS is 536(2)(j) of the Act read governed by the Sch. VII (41) of the with CBDT Circular No. Act (Section 10(44) read with section 18/2017] (Section 10(44) 197A(1E) of the old Act); read with section 2. PAN card 197A(1E) of the old Act) 3. Registration certificate issued by PFRDA. Corporation established NIL Appropriate documentary evidence by or under a Central Act (including but not limited to certificate of governed by Section Registration) that the corporation is 393(5) of the Act (Section covered u/s 393(5) of the Act. 196 of the old Act) B. For Non-Resident shareholders- 2.3. TDS is applicable pursuant to Section 393(2) of the Act. 2.4. To briefly state, dividend will be paid to a non-resident shareholder after deducting the tax at source as under: Particulars Applicable Documents/Action required from Rate shareholder (if any) Foreign Institutional 20% (plus Self-attested copies of: Investors (FIIs) / Foreign applicable Portfolio Investors (FPIs) surcharge and 1. Declaration that the investment in cess) shares has been made under the general FDI route or under the FPI route. 2. Self -attested copy of SEBI Registration certificate. Other Non-resident 20% (plus - shareholders applicable surcharge and cess) Lower rate prescribed Tax Treaty Rate Self-attested copies of: under the tax treaty (DTAA) which applies to the non- 1. Tax Residency Certificate valid for resident the period 1st April 2026 to 31st shareholder/FPI/FII March 2027 obtained from the tax authorities of the Country of which the shareholder is a resident. 2. Acknowledgement of Form – 41 under Income Tax Rules 2026 (Form 10F under Income Tax Rules 1962) submitted electronically at Income Tax Portal. 3. Self-declaration primarily covering the following: - Eligibility to claim tax treaty benefits based on the tax residential status of the shareholder, including having regard to the Principal Purpose Test (if any), introduced in the applicable tax treaty with India. - Shareholder receiving the dividend income is the beneficial owner of such income. - Shareholder does not have Permanent Establishment / fixed base in India in accordance with the applicable tax treaty or Dividend income is not attributable/ effectiv [Showing first 8,000 characters — download PDF for full document]