Date: 07.09.2026

Dividend Declaration

  • The Board of Directors at their meeting held on May 25, 2026 approved and recommended payment of final dividend of Rs. 1/- (10%) per equity share of face value of Rs. 10/- each for the financial year ended March 31, 2026.
  • The dividend payment is subject to approval of shareholders at the 12th Annual General Meeting to be held on Tuesday, September 29, 2026.
  • If approved, the dividend will be paid/dispatched within 30 days from the date of AGM.
  • Record Date for determining eligibility: Tuesday, September 22, 2026.

TDS Compliance Requirements

Shareholder Information Updates

All shareholders must ensure the following information is completed/updated with the Depository participant or RTA (Skyline Financial Services Private Limited) by September 22, 2026:

  • Valid Permanent Account Number (PAN)
  • Residential status (Resident or Non-Resident)
  • Category of Shareholder
  • Email Address
  • Residential Address

Resident Shareholder TDS Provisions

| Category | TDS Treatment | Documentation Required |

| Mutual Funds | No TDS (exempt) | Self-attested copy of valid SEBI registration certificate |

| Insurance Companies | No TDS (exempt) | Self-attested copy of valid IRDAI registration certificate |

| Category I & II AIF | No TDS (exempt) | Self-attested copy of valid SEBI registration certificate |

| Recognized Provident Fund | No TDS (exempt) | Valid registration order from Commissioner |

| Approved Superannuation Fund | No TDS (exempt) | Official approval granted by Commissioner |

| Approved Gratuity Fund | No TDS (exempt) | Official approval granted by Commissioner |

| National Pension Scheme | No TDS | As per Section 197A (1E) of Act |

| Government (Central/State) | No TDS | As per Section 196(i) of Act |

| Other exempt entities | Exemption possible | Valid documentary evidence of exemption entitlement |

| Other resident shareholders | Standard rates apply | PAN required, higher 20% rate if PAN missing/inoperative |

  • For resident individual shareholders: No TDS if dividend ≤ Rs. 10,000 in fiscal year
  • Form 121 can be submitted for nil tax liability cases
  • Higher TDS rate of 20% under Section 397(2) if PAN not available or inoperative

Non-Resident Shareholder TDS Provisions

  • Standard TDS rate: 20% plus applicable surcharge and cess under Section 393
  • FPI rate: 10% for units purchased in foreign currency
  • DTAA benefits available if more beneficial - requires:
  • PAN copy (if available)
  • Valid Tax Residency Certificate (TRC)
  • Electronic Form 10F
  • Self-declaration of tax residency and beneficial ownership

Submission Requirements

  • All tax-related documents must be submitted via email to info@vivianagroup.in and parveen@skylinerta.com
  • Submission deadline: Tuesday, September 22, 2026
  • Incomplete/unsigned forms will not be considered
  • No requests accepted after the deadline

Additional Notes

  • All tax rates subject to enhancement by surcharge and cess
  • Shareholders responsible for any income tax demands arising from misrepresentation
  • Option available to file return and claim refund if higher TDS deducted
  • Communication available on company website: www.vivianagroup.in (Investors > Corporate announcements)

Key Dates

  • Record Date: September 22, 2026
  • AGM Date: September 29, 2026
  • Document Submission Deadline: September 22, 2026