Intimation of communication regarding TDS on Dividend sent to the shareholders of the Company.

lloRTflgRil sPlRlTs LIM|TED CIN: 115500WB2012P1C185821 Registered Olllce: 5A, Woodburn Pork Rood, Woodburn Centrol Unih603, 6" Floor, Kolkoto-700020 Ph: 033-35446094; E-mail: info@northernspirit.in; Website: www.northernspirits.co.in To Artgttst 29,2026 BSE Limited Floor 25, Phiroze ]eejeebhoy Towers, Dalal Sheel Mumbai - 400001 Scrip Code - 542528 Dear Sir/Madam, cr Tll. r-+:-,+:^-,.-,{ er tion 30 of Securities and Exrhrnoa Raetd ofInrlir {I ietino Oblig.ations and Disclosure Requirements) Reeulations. 2015 Communication to Shareholders w.r.t. Tax Deduction at Source on Dividend Payout ln accordance with the provisions of the lncome Tax Act, 1961, dividend declared and paid by the Company is taxable in the hands of its members and the Company is required to deduct tax at source (TDS) from dividend paid to the members at the applicable rates. In this regard a communication regarding deduction of tax at source on dividend, at prescribed rates, along with the necessary annexuret was sent to those shareholders whose e-mail IDs are registered with the Company, the RTA or the Depositories. The said TDS Communication is also enclosed herewith for ready reference. You are requested to take the same in your record. Thanking yotl Yours sincerely, For Northern Spirits Limited Shweta Almal Company Secretary M. No A35039 Encl: As above NORTHERN SPIRITS LIMITED CIN: L15500WB2012PLC185821 Registered Office: 5A, Woodburn Park Road, Woodburn Central, Unit No 603, 6th Floor, Kolkata – 700020 Phone: 033-35446094 E-mail: info@northernspirit.in Website: www.northernspirits.co.in Date – 29.08.2026 Dear Member, Sub: Communication of deduction of tax at source on Dividend for the FY 2025-26 The Board of Directors of the Company at its Meeting held on May 26, 2026, recommended payment of dividend of Rs 0.35/- per equity share of Rs. 10/- each for the year ended 31st March 2026. The dividend will be paid to the members of the Company after declaration of dividend at the Annual General Meeting of the Company scheduled on September 23, 2026. The Register of Members and Share Transfer Books will remain closed from Thursday September 17th 2026 to Wednesday September 23rd 2026 (both days inclusive) for determining the eligibility of members for payment of dividend. Payment of dividend, if approved at the Annual General Meeting, will be made to those members whose names will be on the Company’s Register of Members on Wednesday September 16th 2026 and to those whose names will appear as Beneficial Owners as at the close of the business hours on Wednesday September 16th, 2026 as per the details to be furnished by the Depositories, viz. National Securities Depository Limited (NSDL) and Central Depository Services (India) Limited (CDSL) for this purpose. In accordance with the provisions of the Income Tax Act, 1961 as amended by and read with the provisions of the Finance Act, 2020, with effect from 1st April 2020, dividend declared and paid by the Company is taxable in the hands of its members and the Company is required to deduct tax at source (TDS) from dividend paid to the members at the applicable rates. 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, 5th 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, 1961, 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% Update/Verify the PAN, and the (Exceeding Rs. 10,000/-) residential status as per Income Tax Act, 1961 if not already done, with the depositories (in case of shares held in 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://mdpl.in (c) Without PAN/ Invalid PAN 20% (d) Non Linking of PAN and 20% Aadhaar (e) Submitting Form 15G/ Form NIL Declaration in Form No. 15G 15H (applicable to any person other than a company or a firm) / Form 15H (applicable to an Individual who is 60 years and older), fulfilling certain conditions. Shareholders may click on the following link for claiming Exemptions. https://mdpl.in (f) Submitting Order under Section Rate provided in the Lower/NIL withholding tax 197 of the Income Tax Act, 1961 Order certificate obtained from tax (Act) authority to be submitted through the following link https://mdpl.in (g) Mutual Fund specified under NIL Self-declaration that they are clause (23D) of Section 10 of specified in Section 10 (23D) of the the Income Tax Act, 1961 Income Tax Act, 1961 along with self-attested copy of PAN card and registration certificate to be submitted through the following link : https://mdpl.in (h) An Insurance Company NIL Self-declaration that it has full exempted under Sec. 194 of the beneficial interest with respect to Income Tax Act, 1961 the shares owned by it and documentary evidence that the provisions of section 194 of the Act are not applicable to them along with Self attested PAN by submitting the documents through the following link : https://mdpl.in (i) Alternative Investment Fund NIL Documentary evidence to prove (AIF) established in India: that Investment Fund is a fund as defined in clause (a) of the Explanation 1 of section 115UB of the Act and Declaration that its Dividend Income is exempt under Section 10 (23FBA)of the Act and that they are established as Category I or Category II AIF under the Securities and Exchange Board of India (Alternative Investment Fund) Regulations. Documents to be submitted through the following link : https://mdpl.in (j) New Pension System Trust: NIL Self-declaration that it qualifies as NPS trust and income is eligible for exemption under section 10(44) of the Act and being regulated by the provisions of the Indian Trusts Act, 1882 along with self-attested copy of the PAN card to be submitted through the following link www.mdpl.in (k) Other Resident NIL Self-attested copy of documentary Individual/Non-Individual evidence supporting the exemption shareholders who is exempted along with self-attested copy of PAN from TDS provisions through any circular/notification issued card to be submitted through the by any Statutory Authority f [Showing first 8,000 characters — download PDF for full document]