As per the Income Tax Act, 1961 (“the Act”), dividend paid or distributed by a Company is taxable in the hands of the shareholders. Accordingly, the dividend declared by IL&FS Investment Managers Limited (“the Company”) for the financial year ended March 31, 2026 will be taxable in the hands of the shareholders. The Company shall therefore be required to deduct tax at source as per the relevant sections of the Income Tax Act, 1961, at the time of making the payment of the dividend, if approved, at the Annual General Meeting of the Company SEBI has now mandated that the physical shareholders, whose folio(s) do not have PAN, Choice of Nomination, Contact Details (postal address with PIN and mobile number), Bank Account Details and Specimen Signature updated, shall be eligible for any payment including dividend, interest or redemption in respect of such folios, only through electronic mode with effect from April 1, 2024, upon their furnishing all the aforesaid details in entirety. Kindly ensure these details are updated with registrar to avail uninterrupted service request and dividend credit in bank account as no dividend will be paid to physical shareholders by way of issuance of physical warrant with effect from April 1, 2024 Shareholders are requested to kindly note following :

1. 1. Communication note for the applicable Tax Deduction at Source (“TDS”) provisions under the Act for Resident and Non-Resident shareholder categories

2. Submission of Tax Related Documents

1. 1. Shareholders can download the relevant formats as appended below : Annexure 1 – Form No. 12I
   2. Annexure 2 – Declaration of Category of Resident Shareholder
   3. Annexure 3 – Declaration by Non-Resident Shareholder
   4. Annexure 4 – TDS Declaration format under Rule 203

3. Shareholders are requested to send all the relevant requisite tax related documents mentioned above duly quoting their Folio No. or DP Id-Client Id to M/s MUFG Intime India Private Limited, Unit – IL&FS Investment Managers Limited, C-101, 247 Park, L B S Marg, Vikhroli (West), Mumbai 400083 or scanned copies can be sent at investor.relations@ilfsindia.com
4. To enable us to determine the appropriate TDS / withholding tax rate applicable, we request you to provide the above details and documents not later than September 15, 2026. No communication on the tax determination / deduction shall be entertained after September 15, 2026