The Board of Directors approved payment of 2nd interim dividend @ ₹10.25 per equity share (face value ₹10 each) at their meeting held on 29th October 2026
Record date: Wednesday, 4th November 2026
Dividend will be paid through RBI approved electronic modes only; no physical instruments will be dispatched
Total dividend for TY 2026-27 aggregates to ₹21.00 per share, comprising:
1st Interim Dividend TY 2026-27: ₹5.50 per share
Final Dividend FY 2025-26: ₹5.25 per share
2nd Interim Dividend TY 2026-27: ₹10.25 per share
TDS Provisions for Resident Shareholders
General Requirements
Default TDS rate: 10% for resident shareholders
No TDS if dividend income during TY 2026-27 does not exceed ₹10,000
Exemption available through submission of Form 121 (erstwhile Form 15G/15H) with estimated total dividend income
PAN not furnished/invalid/inoperative: TDS rate increases to 20% under Section 397
Cut-off date for document submission: Friday, 6th November 2026
Specific Categories and Rates
Mutual Funds: NIL TDS upon submission of SEBI registration certificate, PAN, and self-declaration as notified mutual fund under Schedule VII (20) or (21)
Insurance Companies: NIL TDS upon submission of documentary evidence that Section 393 provisions don't apply, PAN, and IRDAI registration certificate
Entities exempt under Section 11: NIL TDS with declaration and PAN
Alternative Investment Funds (AIF): NIL TDS with declaration of exemption under Schedule V(1) and SEBI registration documents
Corporations exempt from income-tax: NIL TDS with documentary evidence under Section 393 and PAN
Shareholders with lower withholding certificates: TDS at rate specified in Section 395 order from Income Tax authorities
Minors: Required to file Form 121 for exemption; TDS credit may be allocated to parent/guardian via Rule 203 declaration
TDS Provisions for Non-Resident Shareholders
General Requirements
Default TDS rate: 20% plus applicable surcharge and cess under Section 393(2)
Lower Tax Treaty rates available upon submission of:
PAN card copy (if allotted)
Valid Tax Residency Certificate (TRC)
Electronically generated Form 41
Self-declaration covering treaty eligibility, beneficial ownership, no PE in India, and other treaty conditions
No automatic application of Tax Treaty rates - subject to Company review
Cut-off date: Friday, 6th November 2026
Specific Categories and Rates
Sovereign Wealth Funds, Pension Funds: NIL TDS under Schedule V(7) with self-declaration and registration documents
Shareholders from Notified Jurisdictional Areas: Highest of prescribed rate, rates in force, or 30% under Section 176(5)
Shareholders with lower withholding certificates: TDS at rate specified in Section 395 order
Document Submission Process
New online Tax Portal: https://taxportal.coalindia.in
Portal open from Friday, 30th October 2026 to Friday, 6th November 2026
Email alternative: cil.taxdoc@coalindia.in (interim measure for technical issues)
All declarations under Rule 203 must be submitted by cut-off date
Company reserves right to reject incomplete or discrepant documents
Additional Shareholder Services
TDS certificates available for download through Tax Portal (no physical mailing)
Shareholders requested to register/update email IDs and mobile numbers with Company or RTA
Bank account details must be updated with Depository Participants (demat) or with RTA M/s Alankit Assignments Limited (physical)
Aadhar must be linked with PAN to avoid 20% TDS rate under Section 397
