Pursuant to Regulation 30 of the SEBI Listing Regulations, we enclosed herewith e-mail communication sent to Shareholders for deduction of Tax at Source on Final Dividend.

Ref No: CIL/SEC/2026-27/25 Date: August 28, 2026 The Manager, Department of Corporate Services, BSE Limited, Phirozee Jeejeeboy Towers, Dalal Street, Fort, Mumbai - 400 001. Scrip Code: 531216 Dear Sir/Madam, Subject: Communication to shareholders for deduction of tax at source on Dividend. Pursuant to Regulation 30 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, we hereby enclose a copy of the e-mail communication regarding deduction of tax at source on Final Dividend which is being sent to those members whose email address are registered with the Company/ Registrar and Share Transfer Agent or Depositories. Shareholders may please note that in accordance with the provisions of the Income-tax Act, 2025 (‘the Act’) and the rules framed thereunder with effect from April 01, 2026, dividend paid or distributed by a company shall be taxable at the hands of the shareholders. Accordingly, the Company is required to deduct tax at source (“TDS”) at the time of making payment of dividend, if declared at the AGM of the Company. The above communication is also available on Company's website at www.comfortintech.com. You are requested to take the above information on record. Thanking you, For Comfort Intech Limited Ankur Agrawal Director DIN: 06408167 Encl: A/a COMFORT INTECH LIMITED CIN: L74110DD1994PLC001678 Registered Office.: 106, Avkar, Algani Nagar, Kalaria, Daman, Daman & Diu - 396210; Corporate Office.: A-301, Hetal Arch, Opp. Natraj Market, S.V. Road, Malad (West), Mumbai - 400064; Phone No.: 022-6894-8508/09; Email: info@comfortintech.com; Website: www.comfortintech.com Dear (Name of Shareholder), Ref.: Folio No. / DP ID & CLIENT ID No.: Subject: Communication in respect of Deduction of Tax at Source on Final Dividend. The Board of Directors of Comfort Intech Limited (“the Company”), at its Meeting held on Thursday, May 14, 2026, has recommended a Final Dividend of 5% (Five per cent) on the Paid-up Equity Share Capital of the Company, i.e., Rs. 0.05/- (Rupees Five Paise Only) per equity share of face value of Re. 01/- (Rupee One Only) each for the financial year ended March 31, 2026, subject to approval of the shareholders at the ensuing 32nd (Thirty-Second) Annual General Meeting (“AGM”) of the Company. The Register of Members and the Share Transfer Books of the Company shall remain closed from Tuesday, September 15, 2026 to Monday, September 21, 2026 (both days inclusive) for the purposes of the AGM and for determining the shareholders eligible to receive the final dividend for the Financial Year 2025-26. The Final Dividend, if declared at the AGM, will be paid to the Shareholders whose names appear in the Register of Members/ Beneficial Owners of the Company as on the Record date i.e., Monday, September 14, 2026. Shareholders are requested to note that, in accordance with the provisions of the Income-tax Act, 2025 (‘the Act’) and the rules framed thereunder, dividend paid or distributed by the company is taxable in the hands of the shareholder with effect from April 1, 2026. Accordingly, the Company is required to deduct tax at source at the time of making payment of dividend, if declared at the AGM of the Company. The Company shall therefore be required to deduct tax at source ("TDS") under Section 393(1) & (2) of the Act at the prescribed rates at time of making payment of the said dividend to Shareholders. The TDS rate would vary depending on the residential status of the shareholder and the documents submitted by them and accepted by the Company. Further, higher rate of TDS would be applicable if pursuant to Section 397(2) of the Act valid permanent account number ("PAN") has not been provided by shareholder or PAN is Inoperative. Accordingly, the Final Dividend for financial year 2026, if approved in the AGM, will be paid by the Company after deducting tax at source, as applicable, as explained herein. (A) For Resident Shareholders: For resident shareholders, TDS shall generally be deducted at 10% on the amount of dividend where a valid PAN is available. Where PAN is not furnished, is invalid/inoperative or the shareholder falls within the provisions requiring deduction at a higher rate, TDS shall generally be deducted at 20%, as applicable under the Act. Accordingly, Shareholders who have not yet provided their PAN are requested to submit it to the Company's Registrar and Transfer Agent, Bigshare Services Private Limited (in the case of shares held in physical mode), by sending a request on investor@bigshareonline.com. No tax shall be deducted on the dividend payable if either of the below two conditions is fulfilled:  Total dividend payable to a resident individual shareholder does not exceed Rs. 10,000 per year; or  The shareholder has submitted a duly filled and signed Form 121 (applicable to a person other than a company or a firm, and to an individual above 60 years of age) along with a valid PAN, and all other eligibility conditions are met. The following tax resident shareholders should be eligible for NIL/lower rate of TDS upon providing the documents to the Company mentioned hereunder to the satisfaction of the Company: Sr. Particulars Applicable Documents Required No. Rate of TDS 1. Insurance Companies Nil  Declaration that it is an Insurance company as specified under proviso to Section 393(4) of the Act and  Self-attested copy of certificate of registration with IRDAI and  Self-attested copy of PAN card 2. Government, Reserve Bank of Nil  Declaration that it is covered by Section India (RBI), Specified 393(5) of the Act read with the Circulars Corporations established by or issued thereunder and under Central Act whose income is  Self-attested copy of relevant registration exempt from tax, and Mutual documents and Funds specified at schedule VII of  Self-attested copy of PAN card the Act 3. Category - I & II Alternative Nil  Declaration that it is covered by CBDT Investment Funds (AIF) registered circular or Notification and with the Securities and Exchange  Documentary evidence supporting the Board of India (SEBI) exemption status in terms of any provisions of the Act or CBDT Circular or notification  Self-attested copy of PAN card 4. All resident shareholders Rate specified in  Self-attested copy of certificate under the lower deduction section 395 of the Act certificate issued by the Income Tax department (B For Other Non-Resident Shareholders: 1. For Foreign Institutional Investors/Foreign Portfolio Investors (FII/FPI): TDS shall be deducted under Section 210 of the Act at the rate of 20%, or at the rate prescribed under the applicable Double Tax Avoidance Agreement ("tax treaty"), whichever is lower, subject to submission of the documents specified below, on the dividend amount payable. 2. Other non-resident shareholders: TDS will be applicable in accordance with the provisions of Section 393(2) read with Section 207 of the Act, at the rates in force (currently 20%), or at the applicable tax treaty rate, whichever is lower, subject to submission of the documents listed below, on the amount of dividend payable. 3. If certificate under Section 395 of the Act is obtained by non-resident shareholders for lower/ Nil withholding of taxes, rate specified in the said certificate shall be considered based on submission of self-attested copy of the same. 4. Pursuant to Section 159(4) of the Act, non-resident shareholders have an option to avail the benefit of tax treaty between India and the countries of their tax residence for which such non-resident shareholders will have to provide the following documents, to the satisfaction of the Company: a) Self-attested copy of the PAN allotted by the Indian Income Tax authorities; if no PAN has been allotted, a self- declaration to that effect. b) Self-attested copy of Tax Residency Certificate ("TRC") for Tax Year 2026-27, obtained from the tax authorities of the country of which the shareholder is resident. In c [Showing first 8,000 characters — download PDF for full document]