Communication to Shareholders - Final Dividend for FY 25-26 - Intimation on Tax Deduction at Source (TDS) / withholding tax on Dividend

DELTA CORP LIMITED 20th August, 2026 National Stock Exchange of India Ltd. BSE Ltd. Listing Department. Corporate Relation Department, Exchange Plaza, C-1, Block-G, Listing Department, Bandra Kurla Complex, Phiroze Jeejeebhoy Towers, Bandra (East) Mumbai-400 051. Dalal Street, Mumbai - 400 001. Fax No. 26598235/823 7/ 834 7. Facsimile No. 22723121/22722037 /2041 Symbol: DELTACORP Scrip Code 532848 Dear Sir/Madam, Sub: Communication to shareholders - Final Dividend for FY 25-26 -Intimation on Tax Deduction at source (TDS) / withholding tax on Dividend Pursuant to the Finance Act, 2020, the Dividend Distribution Tax has been abolished and dividend income is taxable in the hands of the shareholders. In this regard, please find enclosed herewith an email communication which has been sent to all the shareholders whose email addresses are registered with the Company/Depositories/Registrar and Share Transfer Agent and physical letters sent to other shareholders explaining the process on withholding tax from dividends paid to the shareholders at prescribed rates. This is for your information and record. Thanking You. Yours Sincerely, For Delta Corp Limited Dilip Vaidya Company Secretary & Vice President -Secretarial FCS NO.7750 Encl-As above Regd. & Corporate Office : Delta House, Plot No. 12, Phone : +91 22 6987 4700 Hornby Vellard Estate, Email :secretarial@deltin.com Dr. Annie Besant Road, GIN :L65493MH1990PLC436790 Next to Copper Chimney, Web :www.deltacorp.in Worli, Mumbai -400 018. Copy of e-mail communica(cid:415)on sent to members/shareholders of the Company ::,D ELTA CORP LIMITED Registered Office: - Delta House, Plot No. 12, Hornby Vellard Estate, Dr. Annie Besant Road, Next to Copper Chimney, Worli, Mumbai-400018 CIN No: L65493MH1990PLC436790, Tel No. 91-22-69874700, Email Id: secretarial@del(cid:415)n.com Website: www.deltacorp.in 20th August, 2026 Dear Member, Sub: Delta Corp Limited - Communica(cid:415)on of deduc(cid:415)on of Tax at Source (“TDS”) on Dividend The Board of Directors of the Company, at its Mee(cid:415)ng held on Wednesday, 22nd April, 2026 recommended payment of final dividend of Re. 0.50 (Fi(cid:332)y Paise only) per equity share of the face value of Re. 1 (Rupee One only) each for the year ended 31st March, 2026 (“final dividend”). The final dividend will be paid to the members of the Company a(cid:332)er approval of dividend at the Annual General Mee(cid:415)ng of the Company scheduled on Thursday, 10th September, 2026. Payment of dividend, if approved at the Annual General Mee(cid:415)ng, will be made to those members whose names will be on the Company’s Register of Members on Monday, 17th August, 2026 (“record date”) and to those whose names will appear as Beneficial Owners as at the close of the business hours on Monday, 17th August, 2026 as per the details to be furnished by the Depositories, viz. Na(cid:415)onal Securi(cid:415)es Depository Limited (NSDL) and Central Depository Services (India) Limited (CDSL) for this purpose. The Members holding shares in Demat form are advised to update their records such as tax residen(cid:415)al status, permanent account number (PAN)(duly linked with Aadhaar), registered email addresses, mobile numbers, bank details and other details with their depository par(cid:415)cipants. Member holding shares in physical form and who have not updated their bank accounts details are requested to update bank details with the Company’s Share Transfer Agent, Purva Sharegistry (India) Pvt. Ltd. Informa(cid:415)on received / downloaded from NSDL / CDSL will be considered as final and TDS liability will be determined accordingly and no requests will be entertained for revision of TDS return at a later date. In accordance with the provisions of the Income Tax Act, 2025 (hereina(cid:332)er referred to as “The Act”) and the Income Tax Rules, 2026 framed thereunder, dividends declared and paid by the Company are taxable in the hands of its shareholders and the Company is required to deduct tax at source from dividends paid to the members at the applicable rates. This communica(cid:415)on summarizes the applicable TDS provisions in accordance with the provisions of the Income Tax Act, 2025, for various categories, including Resident or Non-Resident members. For Resident Members: 1. No TDS shall be done in the case of resident individual members, if the amount of such dividend in aggregate paid or likely to be paid during the Tax Year (TY) 2026-27 does not exceed ₹ 10,000. 2. Where, the valid Permanent Account Number (PAN) of the resident individual member is available, i. TDS shall be deducted at the rate of 10% on the amount of dividend payable. ii. In cases where the resident individual member provides the duly signed Form 121 (being the declara(cid:415)on in lieu of erstwhile Forms 15G/15H) (as applicable) and provided that the eligibility condi(cid:415)ons are being met, no TDS shall be done. The format of Form 121 is enclosed as Enclosure 1. 3. Where the PAN is either not available or is inopera(cid:415)ve, TDS shall be done at a rate which is higher of the prescribed TDS rates or 20%. 4. In order to help the Company to comply with the relevant provisions of Income Tax Act, 2025, the following resident non-individual members are requested to provide a self-declara(cid:415)on as listed below: i. Insurance companies: A declara(cid:415)on that they are the owners or beneficial owners of shares held on record date along with self-a(cid:425)ested copy of PAN card and cer(cid:415)ficate of registra(cid:415)on with Insurance Regulatory and Development Authority (IRDA)/ LIC/ GIC. ii. Mutual Funds: A declara(cid:415)on that they are no(cid:415)fied under Schedule VII [Table: Sl. No. 20 or 21] of the Act along with copy of registra(cid:415)on documents (self-a(cid:425)ested); iii. New Pension System (NPS) Trust: Self-declara(cid:415)on that it qualifies as NPS trust and income is eligible for exemp(cid:415)on under Schedule VII [Table: Sl. No. 41] of the Act and being regulated by the provisions of the Indian Trusts Act, 1882 along with self-a(cid:425)ested copy of the PAN card. iv. Alterna(cid:415)ve Investment Fund (AIF) established in India: A declara(cid:415)on that its income is exempt under Schedule V [Table: Sl. No. 1] of the Act and they are established as Category I or Category II AIF under the SEBI regula(cid:415)ons along with copy of registra(cid:415)on documents (self- a(cid:425)ested). v. Recognized provident fund / Approved superannua(cid:415)on fund / Approved gratuity fund: Self-declara(cid:415)on that its income is eligible for exemp(cid:415)on under Schedule VII [Table: Sl. No. 22,23 and 24] of the Act along with self-a(cid:425)ested copy of PAN card. vi. Other Non-Individual shareholders: Other resident non-individual shareholders claiming exemp(cid:415)on from deduc(cid:415)on of tax under any provision of the Income-tax Act, 2025 shall submit a self-a(cid:425)ested copy of PAN together with documentary evidence establishing their eligibility. For Non-Resident Members: 1. TDS shall be done / withheld at the rate of 20% (plus applicable surcharge and health and educa(cid:415)on cess) on the amount of dividend payable. In case of Non-Resident Shareholders who are tax residents of No(cid:415)fied Jurisdic(cid:415)onal Area as defined under Sec(cid:415)on 176 of the Act, TDS rate of 30% will be applicable. 2. As per sec(cid:415)on 159 of the Act, non-resident members (including Foreign Ins(cid:415)tu(cid:415)onal Investors) have an op(cid:415)on to be governed by the provisions of the Double Tax Avoidance Treaty (DTAA) between India and the country of tax residence of the member, if such DTAA provisions are more beneficial to them. To avail the DTAA benefits, the non-resident member should furnish the following documents: a. Self-a(cid:425)ested copy of Permanent Account Number (PAN) if allo(cid:425)ed, by the Indian Income Tax Authori(cid:415)es. If PAN is not allo(cid:425)ed, please prov [Showing first 8,000 characters — download PDF for full document]