Dividend Update - TDS Communication Letter

SECURITIES LTD c reating p rosperity August 19, 2026 Deputy General Manager (Listing) Department of Corporate Services BSE Ltd., Phiroze Jeejeebhoy Towers 25" Floor, Dalal Street Mumbai — 400 001 Scrip Code: 531169 Dear Sir/Madam, Sub: Communication for deduction of tax at source on Dividend of SKP Securities Limited (the “Company”). In accordance with the provisions of the Income Tax Act, 2025 (‘the Act’ or ‘IT Act 2025’) as amended by the Finance Act, 2026, applicable with effect from April 1, 2026, dividend declared and paid by the Company is taxable in the hands of its members. In this regard, please find attached communication to members regarding deduction of tax at source on Dividend which is being sent to those members whose email IDs are registered with the Company or Depository (ies). The communication will also be available on the website of the Company at www.skpsecurities.com. Please take the same on records. Thanking You, Yours Sincerely, For SKP Securities Limited Alka We SURFS Khetawat : [2 on Alka Khetawat \ a Company Secretary a DL Membership No.: A47322 —" Encl: as above 1702-03 BioWonder 789 Anandapur E M Bypass Kolkata 700107 India PRIVATE WEALTH | BROKING | DISTRIBUTION I INSTITUTIONAL EQUITIES | INVESTMENT BANKING +91 33 66777000 NSE & BSE : INZ000199335 | NSDL & CDSL : IN- DP-155-2015 | Research Analyst : INH300002902 b4 contact@skpsecurities.com MB : INMO00012670 | PMS : INPOO0006509 | AMFI: ARN 0006 | CIN : L74140WB1990PLC049032 skpsecurities.com SKP SECURITIES LIMITED CIN: L74140WB1990PLC049032 SkP Regd. Off.: 1702-03 BioWonder, 789 Anandapur E M Bypass, Kolkata - 700 107 Tel. No.: +91 033 6677 7000; Email: cs@skpsecurities.com; Website: www.skpsecurities.com Date: August 19, 2026 Dear Member, Sub: Communication of deduction of Tax at Source (TDS) on Dividend for the FY 2025-26 The Board of Directors of the Company at its Meeting held on 9° May 2026, recommended payment of dividend of Rs. 2/- per equity share of face value of Rs. 10/- each, held as on the record date for dividend payout, for the financial year ended March 31, 2026. The dividend will be paid to the members of the Company after declaration of dividend at the ensuing Annual General Meeting (‘AGM’) of the Company. In accordance with the provisions of the Income Tax Act, 2025 (‘the Act’ or ‘IT Act 2025’) as amended by the Finance Act, 2026, applicable with effect from April 1, 2026, dividend declared and paid by the Company is taxable in the hands of its members. Accordingly, the Company shall be required to deduct tax at source from the said dividend paid to the members at prescribed rates, if approved at the AGM. SEBI vide its Circular No. SEBI/HO/MIRSD/MIRSD_RTAMB/P/ CIR/2021/655 dated November 3, 2021 (subsequently amended by Circular Nos. SEBI/HO/MIRSD/MIRSD_ RTAMB/P/CIR/2021/687 dated December 14, 2021, SEBI/HO/MIRSD/MIRSD-PoD-1/P/CIR/2023/37 March 16, 2023, SEBI/HO/MIRSD/POD- 1/P/CIR/2023/181 November 17, 2023 and SEBI/HO/MIRSD/POD-1/P/CIR/2024/81 dated 10th June, 2024) has mandated that with effect from April 1, 2024, dividend to security holders (holding securities in physical form), shall be paid only through electronic mode. Such payment shall be made only after furnishing the PAN, choice of nomination, contact details including mobile number, bank account details and specimen signature. If the KYC details is not updated by the shareholder, then the dividend will be withheld by the Company. Members are requested to update their KYC details with the Company’s Registrar and Transfer Agents, M/s. Maheshwari Datamatics Pvt. Ltd., 23 R.N. Mukherjee Road, Sth Floor, Kolkata-700001 in the following manner: You are requested to send them duly completed ISR 1, ISR 2 and Choice of nomination (https://mdpl.in) with signature of the holders attested by your banker along with a cancelled cheque leaf with your name, account no. and IFSC Code printed thereon. In case your name is not printed on the cheque leaf, you are requested to send additionally bank attested copy of your pass book / bank statement showing your name, account no and IFSC Code. The Members holding shares in demat form are advised to keep the bank details updated with their depository participants. This communication summarises the applicable TDS provisions in accordance with the provisions of the Income Tax Act, 2025, for various categories, including Resident or Non-Resident members. 1. For Resident Members: Srl Particulars Applicable Rate Documents required (if any) (a) |No TDS shall be deducted in the NIL - case of resident individual members, if the amount of such dividend in aggregate paid or likely to be paid during the financial year does not exceed Rs.10,000. (b) {With PAN 10.0% Update/Verify the PAN, and _ the (Exceeding Rs. 10,000/-) residential status as per Income Tax Act, 2025 if not already done, with the under section 393(1) [Table: depositories (in case of shares held in S.No.7| demat mode) and with the Company's Registrar and Transfer Agents — Maheshwari Datamatics Pvt. Ltd. (in case of shares held in physical mode). Or click on the following link https://mdpLin/login (c) Without PAN/ Invalid PAN 20% under section 397(2) of the Act (d) Non Linking of PAN and Aadhaar 20% (e) Submitting Form 121 NIL Declaration in Form No. 121 (applicable to any person other than a company ora firm) / Form 121 (applicable to an Individual who is 60 years and older), fulfilling certain conditions. Please note that the shareholders are required to fill Part A of Form 121 (in full; including the declaration thereto) and Part B (at Sr. No. 8 to 18 only). Shareholders may click on the following link for claiming Exemptions. https://mdpl.in/login (f) Submitting valid Certificate under Rate provided in the Lower/NIL withholding tax certificate Section 395 of the Act Certificate obtained from tax authority to be submitted through the following link https://mdpl.in/login (g) Mutual Fund specified under NIL Self-declaration that they are specified Section 393(5) of the Act in Section 393(5) and specified at Schedule VII (Table: Sl. No. 20 or 21) of section 11 of the Income Tax Act, 2025 along with self- attested copy of PAN card and SEBI registration certificate. The said documents to be submitted through the following link: https://mdpl.in/login (h) An Insurance Company exempted NIL Self-declaration that it has a full under Section 393(4) of the Act beneficial interest with respect to the shares owned by it and no tax is deductible as per provisions of Section 393(4) [Table: S. No. 10] of the IT Act 2025 along with self-attested copy of registration certificate and PAN card to be submitted through the following link: https://mdpl.in/login (i) Alternative Investment Fund (AIF) NIL Declaration that the shareholder is established in India: eligible for exemption under Schedule V [Table: Sl. No. 1] of section 11 of the Act and they are established as Category I or Category II AIF under the SEBI regulations, along with copy of self- attested certificate of AIF registration with SEBI and PAN card. Documents to be submitted through the following link: https://mdpl.in/login G) New Pension System Trust: NIL Self-declaration that it qualifies as NPS trust and income is eligible for exemption as per provisions of Schedule VII — Section 11 [Sl. No. 41] of the Act read with CBDT Circular No. 18/2017 and sections 393(9) and 536(2)(j) of the Act along with self-attested copy of documentary evidence supporting the exemption and self-attested copy of PAN card. Documents to be submitted through the following link: https://mdpl.in/login (k) Other Resident Individual/Non- NIL Self-attested copy of documentary Individual shareholders who is evidence supporting the exemption exempted from TDS provisions along with self-attested copy of PAN through any circular/notification card to be submitted through the issued by any Statutory Authority following link https://mdplin/login Recording of the valid Permanent Account Number (PA [Showing first 8,000 characters — download PDF for full document]