As attached

. ... ·. {:- ..:. Valiant Communications· Limited ~ E:~~i~·~:\ (An ISO 9001 :2015 and ISO 14001 :2015 Certified Company) ·:.:.~.~.). . VcAL IANT Regd. Office: 71/l, Shivaji Marg, New Delhi-110015, India .. Corporate Identity No. : L7 4899 DL 1993 PLC056652 I GSTIN : 07 AAA CV4 250G l ZJ ··::•.:::. -:. ..• . .. . OMMU ..N .. / CATIONS ... · .· T: +91-11-4105 5601, 4105 5602, 4105 5603, 2592 8415, 2592 8416, 2541 0053 •• •; • ; • ••• • F: +91-11-2543 4300, 4105 5604 •••••• E: admin@valiantcom.com I W: www.valiantcom.com August 20, 2026 The Secretary BSE Limited Phiroze Jeejeebhoy Towers Dalal Street, Fort, Mumbai - 400 001 BSE Scrip Code: 526775 Dear Sir/Madam, Re: Communication to Shareholders - Intimation of Tax Deduction on Dividend Pursuant to provisions of the Income Tax Act, 2025, dividend income is taxable in the hands o_f the shareholders. In this regard, please find enclosed herewith an email communication which has been sent to the shareholders having their email ID's registered with the Company/Depositories, elaborating the process to be followed in respect of the applicability of tax deduction and formalities to be complied with by the shareholders to ensure appropriate deduction of tax on the dividend, if declared and payable during the financial year 2026-27. The same is being made available on the website of the Company at www.valiantcom.com This is for your information and records and treat the same as compliance with the applicable provisions of the Listing Regulations. Yours sincerely, For Valiant Communications Limited Manish Kumar Company Secretary Encl: as above VALIANT COMMUNICATIONS LIMITED Corporate Iden(cid:415)ty Number (CIN): L74899DL1993PLC056652 Registered Office: 71/1, Shivaji Marg, New Delhi – 110015 Telephone No.: +91-11-25928415, 25928416 Website: www.valiantcom.com | Email ID investors@valiantcom.com August 19, 2026 URGENT & IMPORTANT Dear Shareholder, Trust you and your family are safe and in good health!! We are pleased to inform you that the Board of Directors at their Mee(cid:415)ng held on May 30, 2026, have recommended a Final Dividend of Rs. 1.50 per Equity Share of Rs.10/- each (15%) for the Financial Year ended March 31, 2026, and the said Final Dividend will be payable post approval of the shareholders at the ensuing Annual General Mee(cid:415)ng (AGM) of the Company to be held on September 30, 2026. As per the Indian Income Tax Act, 2025 (“the Act”), dividend paid and distributed by a company is taxable in the hands of shareholders. Therefore, the Company is required to deduct taxes at source (TDS) at the rates applicable on the amount distributed to the shareholders. TDS rate may vary depending on the residen(cid:415)al status of the shareholder and the documents submi(cid:425)ed to and accepted by the Company under the provisions of the Act. For Resident Shareholders, tax will be deducted at source under Sec(cid:415)on 393(1) read with 393(4) of the Act at the rate of 10% on the amount of dividend payable which exceeds INR 10,000 unless exempt under any of the provisions of the Act subject to fulfilment of the following condi(cid:415)ons: (a) Valid Permanent Account Number (PAN) as per sec(cid:415)on 262 of the Income Tax Act, 2025, every person who has been allo(cid:425)ed a PAN and who is eligible to obtain Aadhaar, shall be required to link the PAN with Aadhaar. In case of failure to comply with this, the PAN allo(cid:425)ed shall be deemed to be invalid/inopera(cid:415)ve and tax shall be deducted at higher rates as prescribed under the Act. The Company will rely on the reports downloaded from the repor(cid:415)ng portal of the income tax department for checking validity of PANs / inopera(cid:415)ve PANs. (b) In case the PAN is invalid/ inopera(cid:415)ve as defined in point (a) above Tax shall be deducted at a higher rate provided in Sec(cid:415)on 397(2) of the Act, i.e., 20% of tax deduc(cid:415)on at source. If there is any change in the above informa(cid:415)on, you are requested to update your records such as tax residen(cid:415)al status, PAN and register your email address, mobile numbers and other details with your relevant depositories through your depository par(cid:415)cipants in case you are holding shares in dematerialized form. If you are holding shares in physical mode, you are requested to furnish details to the Company’s Registrar and Transfer Agent, MUFG In(cid:415)me India Private Limited. Apart from the above, specific provisions applicable to Resident Shareholders – Individuals and Resident Shareholders – Other than Individuals are given below for ready reference. 1. Resident Shareholders – Individuals: In case of individuals, TDS would apply if the aggregate of total dividend paid to them by the Company under folio(s) during tax year 2026-27 exceeds Rs.10,000/-. The Company has enabled the shareholder’s portal from the date of this communica(cid:415)on. Further, if a valid PAN is updated with the depositories (NSDL / CDSL) or with the Registrar and Transfer Agent (MUFG In(cid:415)me India Private Limited) and you wish to avail exemp(cid:415)on from TDS on the dividend income subject to condi(cid:415)ons, then you are requested to submit the following forms or documents a(cid:425)ached as annexures on the Shareholders’ Portal on or before September 08, 2026: a. Form 121 - Declara(cid:415)on for receipt of dividend without deduc(cid:415)on of Tax (Annexure-1) b. Any other documents as prescribed under the Income Tax Act, 2025, for lower withholding of taxes c. Documentary evidence if you are exempt from obtaining PAN Resident Individual Shareholders can alterna(cid:415)vely submit Form 121 (Declara(cid:415)on for receipt of dividend without deduc(cid:415)on of Tax) through their depository par(cid:415)cipants i.e. Na(cid:415)onal Securi(cid:415)es Depository Limited (NSDL) or Central Depository Services (India) Limited (CDSL). NSDL and CDSL have been enabled to accept Form 121 electronically. The steps for submi(cid:427)ng form 121 in NSDL and CDSL are provided here NSDL link or cdslindia.com/Form121/Form121Login.aspx Accordingly, shareholders holding shares in dematerialized form may submit Form 121 directly through their respec(cid:415)ve depository par(cid:415)cipant on or before September 08, 2026. To facilitate (cid:415)mely and accurate processing of TDS, shareholders are further advised to ensure that the form submi(cid:425)ed is complete, valid, and accurate. 2. Resident Shareholders –Other than Individuals: Category of Tax Exemp(cid:415)on Applicability / Documents required shareholders Deduc(cid:415)on Rate Insurance Declaration by shareholder qualifying as Insurer as per Company Section 2(7A) of the Insurance Act, 1938 - Annexure -2 Mutual Fund Declaration by Mutual Fund shareholder as specified at Schedule VII (Table: Sl. No 20 or 21) of the Income Tax Act, 2025 - Annexure -3 Alterna(cid:415)ve Nil Declaration by Category I/II Alternate Investment Fund (AIF) Investment registered with SEBI specified at Schedule V (Table: Sl. No 1) fund (AIF) Annexure -4 established / incorporated in India Other - As In case your income is subject to a lower rate of TDS, or Resident applicable is exempt under the Income Tax Act, 2025, you are Company / requested to submit the following forms or documents Firm / HUF / attached as Annexures if eligible as per the relevant AOP / Trust provisions of the Income Tax Act, 2025, duly signed by the authorized signatory on or before September 08, 2026: a) Lower withholding tax certificate for the Tax Year 2026- 27 if any obtained from the Income Tax authorities. b) In case you have tax exemption status under any provisions of the Income Tax Act, submit the documentary evidence along with declaration for the same. – Annexure -5 c) Any other documents as prescribed under the Income Tax Act if applicable. – Annexure -6 3. Non-Resident Shareholders: Non-resident shareholders can avail the provisions of certain Double Tax Avoidance Agreement (DTAA [Showing first 8,000 characters — download PDF for full document]