Shareholders communication on TDS

Date: 12/08/2026 To, To, National Stock Exchange of India Ltd., BSE Limited Exchange Plaza, C-1, Block G, Phiroze Jeejeebhoy Towers Bandra Kurla Complex, Bandra (E), Dalal Street Mumbai – 400 051 Mumbai- 400001 NSE Scrip Symbol: INTERARCH BSE Scrip Code 544232 Subject: Communication to Shareholders - Intimation regarding deduction of tax at source on Dividend In terms of the provisions of the Income Tax Act, 2025 ('The IT Act'), dividend declared, paid and distributed by the Company shall be taxable in the hands of the shareholders. In this regard, please find enclosed herewith an e-mail communication which has been sent to all the shareholders of the Company whose e-mail IDs are registered with the Company / Depositories explaining the process on withholding tax from dividends at prescribed rates. This communication is also being made available on the website of the Company at www.interarchbuildings.com You are requested to kindly take the same on your record. For INTERARCH BUILDING SOLUTIONS LIMITED (formerly Interarch Building Products Limited) ARVIND NANDA MANAGING DIRECTOR DIN: 00149426 Encl: A/a INTERARCH BUILDING SOLUTIONS LIMITED (Formerly known as Interarch Building Products Limited) Head Office : B-30, Sector 57, Noida - 201301, India. Tel.: +91 120 4170200, CIN: L45201DL1983PLC017029 Registered Office: Farm No-8, Khasra No. 56/23/2, Dera Mandi Road, Mandi Village, Tehsil Mehrauli, New Delhi - 110047, India. INTERARCH BUILDING SOLUTIONS LIMITED Registered Office: Farm No-8, Khasra No. 56/23/2, Dera Mandi Road, Mandi Village, Tehsil Mehrauli, New Delhi - 110047, India.; Phone No. Tel.: +91 120 4170200, CIN: L45201DL1983PLC017029 Website: www.interarchbuildings.com; email: compliance@interarchbuildings.com Date: August 11, 2026 COMMUNICATION ON TAX DEDUCTED AT SOURCE ON PAYMENT OF DIVIDEND Dear Shareholder, We are pleased to inform you that the Board of Directors of Interarch Building Solutions Limited (‘the Company’), at its meeting held on May 13, 2026, has recommended declaration of final dividend of ₹ 12.50 per Fully paid-up Ordinary Share of face value ₹ 10/- each (i.e., 125%) for the Financial Year (‘FY’) ended March 31, 2026. The aforesaid dividend, if declared by the Shareholders at the 43rd Annual General Meeting (“AGM”) scheduled to be held on September 10, 2026, shall be distributed amongst the Shareholders on or before October 09, 2026. Income Tax Act, 2025 ('The IT Act') mandates that dividends paid or distributed by a company shall be taxable in the hands of shareholders and the Company shall be required to withhold/deduct tax at the applicable tax rates for resident shareholder at 10% with valid Permanent Account Number (PAN) or at 20% without PAN/invalid PAN/ PAN not linked with Aadhaar (inoperative PAN) and for non-resident shareholders at the rates prescribed under the IT Act or Tax Treaty. No TDS will be deducted on dividend payable to a resident individual shareholder if the aggregate of the amounts of such dividend, paid during the relevant Financial Year ('FY') i.e. FY 2026-27, does not exceed INR 10,000/-. If you are a shareholder of the Company as on the record date (i.e. Thursday, September 3, 2026, and the dividend receivable by you is taxable under the IT Act, , the Company shall be obligated to deduct taxes at source on the dividend payable to you as per the applicable provisions under the IT Act. 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 u/s 393(1) 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 u/s 397(2) of the Act. a. Resident Individuals: No tax shall be deducted on the dividend payable to resident individuals I. Total dividend amount to be received by them during FY 2026-27 does not exceed ₹10,000/-; or II. The Shareholder furnishes declaration in 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 are enclosed herewith as Annexure Page 1 of 5 INTERARCH BUILDING SOLUTIONS LIMITED Registered Office: Farm No-8, Khasra No. 56/23/2, Dera Mandi Road, Mandi Village, Tehsil Mehrauli, New Delhi - 110047, India.; Phone No. Tel.: +91 120 4170200, CIN: L45201DL1983PLC017029 Website: www.interarchbuildings.com; email: compliance@interarchbuildings.com III. Exemption certificate, if any, issued by the Income-tax Department u/s 395 of the Act. 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 Schedule VII (Sl. No. 20 or 21) of Section 11 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 Schedule V (Sl. No. 1) of Section 11 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 Schedule VII (Sl. No. 41) of Section 11 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-declaration that its income is exempt under the provisions of Section 11 of the Income-tax Act, 2025 or exempt from with-holding tax under the provisions of section 393 of the Income-tax Act, 2025 (including those mentioned in Circular No. 18/2017 issued by CBDT) along with self-attested copy of documentary evidence supporting the exemption and copy of PAN card. II. For Non-Resident Shareholders: a. Taxes are required to be withheld in accordance with the provisions of Section 393 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 393/395 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, provided they satisfy conditions such as non-applicability of the General Anti-Avoidance Rule (GAAR), read with Multilateral Instrument (MLI). c. For this purpose, i.e., to avail Tax Treaty benefit, the non-resident Shareholders are required to provide the following: Page 2 of 5 INTERARCH BUILDING SOLUTIONS LIMITED Registered Office: Farm No-8, Khasra No. 56/23/2, Dera Mandi Road, Mandi Villa [Showing first 8,000 characters — download PDF for full document]