Communication to Shareholders - Deduction of Tax at Source on Dividend

GANESH ~ HOUSINGIIII LIMITED " (formerly known as Ganesh Housing Corporation Limited) ISO 9001 :2015 I ISO 14001 :2015 ISO 45001 :2018 REF.NO./GHL/ AHMD/2026-2027 /476 DATE: AUGUST 12, 2026 To To BSE Limited National Stock Exchange oflndia Limited Phiroze Jeejeebhoy Towers Exchange Plaza, Plot No. C/1, G Block Dalal Street Bandra-Kurla Complex Mumbai - 400 001 Bandra (E) Mumbai -400 051 Scrip Code : 526367 Symbol: GANESHHOU Dear Sir/Madam, SUB: COMMUNICATION TO SHAREHOLDERS -DEDUCTION OF TAX AT SOURCE ON DIVIDEND Pursuant to the Income Tax Act, 2025, dividend paid and distributed by a Company is taxable in the hands of shareholders. In this regard, please find enclosed herewith an e-mail communication sent to all shareholders having their e-mail IDs registered with the Company/Depositories explaining the process regarding the applicability of tax deduction and formalities to be followed by the shareholders to ensure appropriate deduction of tax on the dividend. This communication is also available on the website of the Company at www.gancshhousing.com Kindly take the same on your records. Thanking you, Yours faithfully, For GANESH HOUSING LIMITED (formerly known as GANESH HOUSING CORPORATION LIMITED) JASMIN JANI COMPANY SECRETARY & COMPLIANCE OFFICER Encl: As above GANESH CORPORATE HOUSE 100 ft. Hebatpur-Thaltej Road, Nr. Sola Bridge, Off. S.G. Highway, Ahmedabad-380 054. Gujarat, India. CIN:L45200GJ1991PLC015817 P +91 79 6160 B888 E ganesh@ganeshhousing.com W www.ganeshhousing.com GANESH HOUSING LIMITED - @ (Formerly known as Ganesh Housing Corporation Limited) [Corporate Identification Number: L45200GJ1991PLC015817] Registered Office: Ganesh Corporate House, 100 Feet Hebatpur-Thaltej Road, Near Sola Bridge, Off S. G. Highway, Ahmedabad 380 054 P: +91 79 61608888; W: www.ganeshhousing.com; E: secretarial@ganeshhousing.com COMMUNICATION ON TAX DEDUCTED AT SOURCE ON PAYMENT OF DIVIDEND Dear Shareholder, We are pleased to inform you that the Board of Directors of the Company, at its meeting held on May 29, 2026, has recommended a Final Dividend of ₹1.50 per Equity Share of face value ₹10 each for the Financial Year 2025-26, subject to the approval of the shareholders at the ensuing Annual General Meeting ("AGM") of the Company. As you are aware that as per the Income-tax Act, 1961, as amended by the Finance Act, 2020 and as re- enacted under the Income-tax Act, 2025 (“Act”), dividends paid or distributed by the Company after April 1, 2020 shall be taxable in the hands of the Shareholders. Your Company shall therefore be required to deduct tax at source (TDS) for Tax Year (TY) 2026-27 at the time of making payment of the above said Dividend, at the applicable rates. This communication summarizes the applicable TDS provisions in accordance with the provisions of the Act, for various categories, including Resident or Non-Resident members and the manner of submission of required forms/documents. 1) FOR RESIDENT SHAREHOLDERS: Sr. Category of TDS Rate Exemption/applicability / No. Shareholder (Read with Documents required (if any) notes below) (a) Resident 10% Tax will be deducted at source (“TDS”) under Section 393(1) Member with (Table Sl. No. 7) of the Act on the amount of dividend payable Valid PAN unless exempt under any of the provisions of the Act Update/Verify the PAN, and the residential status as per Income Tax Act, 2025 if not already done, with the depositories (in case of shares held in demat mode) and with the Company's Registrar and Transfer Agents i.e. MCS Share Transfer Agent Ltd (in case of shares held in physical mode). (b) Resident NIL In case of Individuals, TDS would not apply if the aggregate Individual of total dividend paid to them by the Company during TY Member 2026-27 does not exceed Rs.10,000/-. (c) Resident NIL Declaration in the cases where the shareholders provide valid Individual Form 121 (for individuals, with no tax liability on total Member income and income not exceeding maximum amount which is Submitting not chargeable to tax or for individual above the age of 60 Form 121 years with no tax liability on total income), no TDS shall be deducted for the TY 2026-27. Documents required • Self-attested duly filled declaration in Form 121 GANESH HOUSING LIMITED - @ (Formerly known as Ganesh Housing Corporation Limited) [Corporate Identification Number: L45200GJ1991PLC015817] Registered Office: Ganesh Corporate House, 100 Feet Hebatpur-Thaltej Road, Near Sola Bridge, Off S. G. Highway, Ahmedabad 380 054 P: +91 79 61608888; W: www.ganeshhousing.com; E: secretarial@ganeshhousing.com (d) Resident Rate Lower/NIL rate of tax as specified in exemption certificate for Member provided in the TY 2026-27 obtained from tax authority Submitting the Order Document required: Order under • Exemption certificate issued by the Income-tax Section 395( Department 1) of the Income Tax Act, 2025. (e) Mutual Fund NIL Document required: specified • Self-declaration that it is registered with SEBI and is under notified under Section 11 read with Schedule VII(20) Schedule VII of the Act to Section • Self-attested copy of PAN card and 11 of the • Certificate of registration with SEBI Income Tax Act, 2025 (f) An Insurance NIL Document required: Company exe • Self-declaration that it qualifies as 'Insurer' as per mpted section 2(7A) of the Insurance Act, 1938 and has full under section beneficial interest with respect to the shares owned by 393(4) it (Table: Sl. • Self-attested copy of PAN card No. 10) of • Certificate of registration with Insurance Regulatory the Income and Development Authority (IRDA)/ LIC/ GIC Tax Act, 2025 (g) Alternative NIL Document required: Investment • Self-declaration that its income is exempt under Fund (AIF) Schedule V (Table: Sl. No. 1) of the Act and they are established in registered and governed by SEBI Regulations India Category I or Category II AIF • Self-attested copy of the PAN card • Certificate of AIF registration with SEBI (h) Entities NIL Document required: exempt • Self-attested copy of documentary evidence under section supporting the exemption from TDS (entities as 393(6) of the provided in Circular No.18 of 2017) Act: • Self-attested copy of the PAN card. (i) Benefit Rates based In case where shares are held by Clearing Member/ under Rule on the status intermediaries/ stock brokers and TDS is to be applied by the 203(2) of of the Company in the PAN of the beneficial shareholders, then TDS Income tax beneficial will be deducted in beneficial shareholders PAN, subject to Rules, 2026 owners receipt of following documents GANESH HOUSING LIMITED - @ (Formerly known as Ganesh Housing Corporation Limited) [Corporate Identification Number: L45200GJ1991PLC015817] Registered Office: Ganesh Corporate House, 100 Feet Hebatpur-Thaltej Road, Near Sola Bridge, Off S. G. Highway, Ahmedabad 380 054 P: +91 79 61608888; W: www.ganeshhousing.com; E: secretarial@ganeshhousing.com Document required: • Self-attested copy of declaration as per Annexure - 1 wherein reasons for giving credit in another PAN is clearly mentioned. • List of beneficial owners in the format prescribed as per Annexure -1A In case of absence of receipt of documents as specified, the company will deduct TDS in the PAN of Clearing Member/ intermediaries/ stock brokers/Trusts at applicable rate (j) New Pension NIL Document required: System • Self-declaration that it qualifies as NPS trust and (NPS) Trust income is eligible for exemption under Schedule VII (41) of Section 11 of the Act and being regulated by the provisions of the Indian Trusts Act, 1882. • Self-attested copy of the PAN card. (k) Resident 20% NA shareholders without PAN/Invalid PAN/ Deleted PAN/Non linking of PAN with Aadhar Number 2) FOR NON-RESIDENT SHAREHOLDERS: Sl. Category of TDS Rate Exemption/applicability /Documents required No. Shareholder (Read with (if any) notes below) a) Any non-resident 20% (plus Update/Verify the PAN and the residential status as shareholder (including applicable [Showing first 8,000 characters — download PDF for full document]