Date: September 25, 2026

Dividend Declaration

  • Final dividend @20% i.e. Re. 0.20 per equity share of face value Re. 1/- each for financial year ended March 31, 2026
  • Dividend recommendation made by Board of Directors on May 20, 2026, subject to shareholder approval at upcoming AGM
  • Record Date: Wednesday, September 23, 2026 for determining shareholder eligibility
  • Dividend payment to be made within 30 days from AGM date

TDS Procedures for Resident Shareholders

  • Default TDS rate: 10% under Section 393(1) r.w.s 393(4) of Income-tax Act, 2025
  • No TDS if dividend receipt ≤ Rs. 10,000/- in financial year for resident individual shareholders
  • Higher TDS rate of 20% applicable for: PAN not available/invalid/inoperative, non-linking of PAN with Aadhaar
  • Lower/nil TDS rates available with appropriate certificates under Section 395(1)
  • Specific exemptions for LIC, GIC, Mutual Funds, NPS Trust, provident funds, and other exempt entities with proper documentation
  • Submission deadline for tax documents: Wednesday, September 30, 2026

TDS Procedures for Non-Resident Shareholders

  • Default TDS rate: 20% plus applicable surcharge and cess
  • Beneficial DTAA rates available with proper documentation including Tax Residency Certificate, Form 41, PAN declaration
  • Specific rates for different categories:
  • Foreign Institutional Investors/FPIs: 20% plus surcharge/cess or treaty rate
  • Indian Branch of Foreign Bank: 35% plus surcharge/cess or nil with Section 395(1) certificate
  • Submission deadline for tax documents: Wednesday, September 30, 2026

General Provisions

  • For shareholders with multiple accounts under different status/category with single PAN, higher applicable tax rate will be applied to entire holding
  • Declaration under Rule 203 required if dividend income assessable in hands of person other than deductee
  • Shareholders must update bank account details in demat accounts/physical folios for direct dividend credit
  • PAN must be linked with Aadhaar as per Section 262 of Act read with Rule 162 of Income-tax Rules, 2026
  • Document submission channels: Bigshare Services Private Limited website or specified email addresses (info@bigshareonline.com, investor@bigshareonline.com, info@agiinfra.com, cs@agiinfra.com)