Date: July 10, 2026

Dividend Declaration

The Board of Directors at their meeting held on May 20, 2026, recommended a final dividend of ₹270 per equity share of the face value of ₹10 each for the financial year ended March 31, 2026. This is subject to the approval of shareholders at the ensuing 74th Annual General Meeting (AGM) of the Company, scheduled to be held on August 11, 2026.

The Record Date for determining the entitlement of shareholders to this dividend is August 4, 2026. The dividend will be paid on or after August 14, 2026.

Tax Deduction at Source (TDS) Procedures

Pursuant to the Income-tax Act, 2025, dividend paid is taxable in the hands of the shareholders. The withholding tax rate varies depending on the residential status of the shareholder and the documents submitted.

Key Deadlines

Shareholders must submit all required tax exemption forms and supporting documents on or before July 27, 2026. No communication received after this date will be considered for the dividend payment.

TDS Rates and Requirements

For Resident Shareholders:

  • With Valid PAN: 10% withholding tax rate. Shareholders must ensure their PAN is updated with the depositories (demat mode) or the RTA, M/s. Integrated Registry Management Services Pvt Ltd, Bengaluru (physical mode).
  • With Invalid/Inoperative PAN: 20% withholding tax rate.
  • Form 121 for Resident Individuals: Eligible resident individual shareholders (including those above 60 years) can submit a declaration in Form 121 to claim a NIL withholding tax rate, provided all eligibility conditions are met.
  • Small Dividend Exemption: No TDS will be deducted on payment of dividend to a resident individual shareholder if the total dividend to be paid in FY 2026-27 does not exceed ₹10,000.

For Specific Entities (Resident):

  • Mutual Funds, Government Entities (Sec 393(5)): NIL rate upon submission of a self-declaration and supporting documents (e.g., PAN, registration certificate).
  • Category I & II AIFs: NIL rate upon submission of a declaration that their income is exempt under Schedule V(1) to Section 11 of the Act, along with PAN and SEBI registration certificate.
  • NPS Trust: NIL rate upon submission of a self-declaration that it qualifies as an NPS trust and its income is eligible for exemption.
  • Insurance Companies (e.g., LIC, GIC): Rates based on the status of beneficial owners. Must submit a certificate from tax authorities for lower/NIL withholding or a declaration of full beneficial interest.

For Non-Resident Shareholders (including FIIs/FPIs):

  • Default Rate: 20% (plus applicable surcharge and cess).
  • Tax Treaty Rate: Shareholders can opt for a lower Tax Treaty rate. To avail this, they must submit:

1. Self-attested copy of Indian PAN (if available).

2. Tax Residency Certificate (TRC) for FY 2026-27 or Calendar Year 2026.

3. E-filed Form 41 (valid from April 2026 to March 2027).

4. A self-declaration covering eligibility for treaty benefits, beneficial ownership, and no permanent establishment in India.

5. For FIIs/FPIs, a self-attested copy of their SEBI registration certificate.

  • The company is not obligated to apply beneficial treaty rates and will do so only upon satisfactory review of complete documents.

Other Provisions:

  • Lower/NIL Withholding Certificate: Shareholders can obtain a certificate under Section 395(1) of the Act under the company's TAN: BLRM01746D.
  • PAN-Aadhaar Linking: PANs not linked with Aadhaar will be deemed invalid/inoperative, resulting in TDS deduction at a higher rate.
  • Multiple Accounts: For shareholders with holdings under multiple accounts but a single PAN, the highest applicable tax rate among the different statuses will be applied to the entire holding.

Shareholder Submission Portal

Shareholders can submit their tax exemption forms and supporting documents directly via the shareholder web portal enabled by the RTA: https://ipostatus.integratedregistry.in/TaxExemptionRegistration.aspx (select 'Bosch Limited' in the company drop-down).

TDS Certificate and Refunds

The Company will email a soft copy of the TDS certificate to shareholders' registered email IDs after the dividend payment. The TDS credit will also be available in Form No. 168 on the income tax e-filing portal (https://www.incometax.gov.in/iec/foportal).

If tax is deducted at a higher rate due to missing documents, shareholders may claim an appropriate refund in their income tax return. No claim shall lie against the Company for such taxes deducted.

Disclaimer

The information provided is for general purposes only and does not constitute legal or tax advice. Investors are advised to consult their own tax consultants for specific implications.